IN INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M.P.No.152/Chny/2019 (ITA No.1537/Chny/2018, Assessment Year:2008-09) Income Tax Officer, Vs. Shri K.Venkatakrishnan, Non-corporate Ward 19(4), Door No.4,Driftwood avenue, Chennai 600 034. Off TVS Avenue,East Coast Road, Akkarai, Chennai.600 119. [PAN: AAKPV 7243 A] ( (/Appellant) ()* (/Respondent) ( + / Appellant by : Mr. K.G.Arun Raj,JCIT,D.R) (+ /Respondent by : Ms.Lakshmi,C.A + /Date of Hearing : 27.09.2019 + /Date of Pronouncement : 27.09.2019 / ORDER PER N.R.S. GANESAN, JUDICIAL MEMBER: Revenue has filed present Miscellaneous Petition on ground that appeal filed by assessee s father Late Shri K.S.Deenadayalu Reddy represented by his legal heir K.Venkatakrishnan is pending before this Tribunal in ITA No.1458/Chny/2018. 2. According to learned Departmental Representative, in fact, substantive assessment was made in hands of Late Shri K.S.Deenadayalu Reddy while disposing of appeal. This Tribunal found MP No.152/Chny/2019 :- 2 -: that there was no further appeal in case of Late Shri K.S.Deenadayalu Reddy. According to Ld.DR, this observation of Tribunal while disposing of appeal is contrary to facts of situation. In fact, appeal filed before this Tribunal in B Bench against substantive assessment in ITA No.1458/Chny/2018 is still pending for disposal. Therefore, Tribunal needs to rectify above mistake which is apparent from record. 5. We heard Ms.Lakshmi, Ld.Representative for assessee. Ld. Representative for assessee submitted that appeal in ITA No.1458/Chny/2018 is presently posted on 16.10.2019 before B bench. 6. We have considered rival submissions on either side and also perused material available on record. ld.DR very fairly submitted that appeal filed by Late Shri K.S.Deenadayalu Reddy is pending before this Tribunal. Having heard ld.DR and ld.AR, this Tribunal finds that substantive assessment was made in hands of Late Shri K.S.Deenadayalu Reddy and appeal was already filed by legal heir of Late K.S.Deenadayalu Reddy, Shri K.Venkatakrishnan before this Tribunal in ITA No.1458/Chny/2018. present assessment being protective assessment, this Tribunal is of considered opinion that appeal of assessee as well as appeal filed by Shri K.Venkatakrishnan, legal heir of Late Shri K.S.Deenadayalu Reddy, has to be heard together. Therefore, order of Tribunal dated 13.02.2019 in ITA No.1537/Chny/2018 for assessment year 2008-09 needs to be recalled. MP No.152/Chny/2019 :- 3 -: 7. Accordingly, order of Tribunal dated 13.02.2019 is hereby recalled and appeal of assessee in ITA No.1537/Chny/2018 stands restored on file of this Tribunal. registry is directed to post appeal before regular bench along with ITA No.1458/Chny/2018 on 16.10.2019. It may not be necessary for registry to issue notice of hearing once again. In other words, copy of this order shall be treated as notice of hearing on 16.10.2019. 8. With above observation, Miscellaneous Petition filed by Revenue stands allowed. Order pronounced in Open Court in September 27, 2019, in Chennai. Sd/- Sd/-) (INTURI RAMA RAO) (N.R.S. GANESAN) ACCOUNTANT MEMBER Judicial Member Chennai, 2 Dated: 27th September, 2019. K S Sundaram + ) 3454 /Copy to: 1. (Appellant 4. 6 CIT 2. )* (/Respondent 5. 4 ) DR 3. 6 CIT(A) 6. : /GF Income-tax Officer, Non-corporate Ward 19(4), Chennai v. K. Venkatakrishnan