COMMISSIONER OF INCOME-TAX Vs. P.VENKATESAN

JUDGEMENT

(1.) Correctness of the common order made in M.P.Nos.30 to 32/Mds/2013 in ITA Nos.1378 to 1380/Mds/2012 respectively, of Income Tax Appellate Tribunal, 'C' Bench, Madras, dated 03.05.2013 is challenged in the instant appeals on the following substantial questions of law.

(2.) Material on record discloses that being aggrieved by the common order of the Commissioner of Tax Appeal No. XI, Chennai for the assessment year 2007-08, four appeals have been filed in ITA Nos.1377 to 1380/Mds/2012 by the department in respect of four assessees. Before ITAT 'C' Bench, Chennai, the Assistant Commissioner of Income Tax, Circle XI, Chennai, appellant therein was represented by the departmental representative. There was no appearance on behalf of the assessees, either in person or through representative. Going through the material on record, ITAT 'C' Bench, Chennai, vide the common order dated 27.11.2012, allowed the appeals, in favour of the department. Thereafter, the assessees have filed MP.Nos.29 to 32/Mds/2013 to recall the order dated 27.11.2012 of Income Tax Appellate Tribunal in ITA Nos.1377 to 1380/Mds/2012. After considering the rival submissions, vide the common order dated 03.05.2013, Income Tax Appellate Tribunal, 'C' Bench, Chennai, has recalled the orders dated 27.11.2012, against which, the instant appeals have been filed by the Commissioner of Income Tax, Chennai.

(3.) Though, Mr.J.Narayanasamy learned standing counsel for the Income Tax Department vehemently argued that the tribunal ought not to have recalled the common order, made by it in ITA Nos.1377 to 1380/Mds/2012 dated 27.11.2012, decided on merits, we are not inclined to accept the said contentions for two reasons.