The Commissioner Of Income Tax,Circle Xv, Chennai v. M/S.apex Agencies,Pottipatti Plaza

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 28.11.2018 CORAM : THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAMandTHE HONOURABLE MRS.JUSTICE N.SATHISH KUMAR Tax Case Nos.107 to 109 of 2011 The Commissioner of Income Tax,Circle XV, Chennai. -vs- .... Appellant M/s.Apex Agencies,Pottipatti Plaza,77, Nungambakkam High Road,Chennai. ... Respondent Tax Case Appeals filed by the Revenue under Section 260-Aof the Income Tax Act, 1961 (for brevity 'the Act') are directedagainst the common order dated 24/09/2010 passed by the IncomeTax Appellate Tribunal 'A' Bench Chennai in MiscellaneousApplicationNos.89,159,160/Mds/2010inITANos.1522,1523,1524/Mds/2007 for the assessment years 2000-01,2001-02, 2003-04 respectively, against order passed by theAssistant Commissioner of Income-Tax, Circle XV, Chennaireceived by Commissioner of Income Tax (Judicial) on 12/05/10. For Appellant:Mrs.R.HemalathaLearned Senior Standing CounselFor Respondent:Mr.M.Kaushik for Mr.S.Sridhar JUDGMENT[Judgement of the Court was delivered by T.S.Sivagnanam, J.] These Tax Case Appeals are filed by the Revenue underSection 260-A of the Income Tax Act, 1961 are directed againstthe common order passed by the Income Tax Appellate Tribunal 'A'BenchChennaiinMiscellaneousApplicationNos.89,159,160/Mds/2010 in ITA Nos.1522,1523,1524/Mds/2007 for https://hcservices.ecourts.gov.in/hcservices/ the assessment years 2000-01, 2001-02, 2003-04 respectively. 2.Heard Mrs.R.Hemalatha, the learned Senior StandingCounsel for appellant and Mr.Kaushik, for S.Sridhar the learnedcounsel for the respondent. 3.This Tax Case Appeal has been admitted on 22.03.2011raising the following Substantial Questions of Law:"(i)Whetheronthefactsandcircumstances of the case, the Tribunal wasright in holding that the assessment order hasto be notified or served or despatched withinthe time limit of one year contrary to Section153 of the Act? (ii)Whether on the facts and in thecircumstances of the order of the Tribunal isperverse for not considering the material factsthat ITMR clearly proves that the assessmentorder was passed on 31.03.2006 within the timelimit of one year?” 4.The Court while admitting the appeal directed theseappeals to be listed along with TCA Nos. 1358 to 1360 of 2010which are the substantive appeals filed by the Revenuechallenging the order of Tribunal quashing the re-opening of theassessment for the assessment years under consideration. 5.However, we find that these appeals are directedagainst the order passed in Miscellaneous Petitions andtherefore, we propose to decide these appeals making it clearthat regardless of the result of this appeal, the Revenue wouldbe entitled to canvas all issues in TCA Nos. 1358 to 1360 of2010. The Revenue filed Miscellaneous Petitions before theTribunal stating that the Tribunal has not considered the orderpassed by the Tribunal in another case in ITA Nos.1522 to 1524of 2007 dated 19.01.2010 and also the decision of the Hon'bleSupreme Court in the case of Honda Siel Power Products Ltd., Vs.CIT [reported in (295 ITR 466)], and on account of these, thereis an error apparent from the record which requires to berectified. 6.The Tribunal by the impugned order, dismissed theapplication and in our considered view, rightly did so. Thereview sought for, before the Tribunal was a review of the orderpassed by the Tribunal dated 19.01.2010 which is impermissable.Therefore, whatever contentions the Department had to raise, they should canvas it in the substantive appeal against theorder dated 19.10.2010 and therefore, the Tribunal rightlydismissed the Appeal. 7.In the light of the same, we find that no SubstantialQuestions of Law arises for consideration in these appeals.Accordingly, the appeals are dismissed and it is made clearthat, it is open to the Revenue to canvas all issues in TCA Nos.1358 to 1360 of 2010. 6.The Tribunal by the impugned order, dismissed theapplication and in our considered view, rightly did so. Thereview sought for, before the Tribunal was a review of the orderpassed by the Tribunal dated 19.01.2010 which is impermissable.Therefore, whatever contentions the Department had to raise, they should canvas it in the substantive appeal against theorder dated 19.10.2010 and therefore, the Tribunal rightlydismissed the Appeal. 7.In the light of the same, we find that no SubstantialQuestions of Law arises for consideration in these appeals.Accordingly, the appeals are dismissed and it is made clearthat, it is open to the Revenue to canvas all issues in TCA Nos.1358 to 1360 of 2010. 8.In the result, the appeals filed by the Revenue aredismissed. No costs.Sd/-Assistant Registrar//True copy//Sub Assistant RegistrarmrmTo1. Income Tax Appellate Tribunal 'A' Bench, Chennai.2. Assistant Commissioner of Income Tax, Circle XV, hennai-34. +1cc to Mr.S.Sridhar, Advocate SR.No.81232 +3cc to Mr.T.Ravikumar, Advocate SR.No.81286 CP(CO) T.C.Nos.107 to 109 of 2011 GMY(03/01/2019)