ABAN OFFSHORE LIMITED,CHENNAI V. DCIT, INTL, TAX 1(1), CHENNAI

MA 69/CHNY/2025

AI Insights

The case involves Aban Offshore Limited, the petitioner, who filed a Miscellaneous Application seeking rectification of mistakes in a previous order concerning the assessment year 2014-15. The application was related to an Income Tax Appeal (ITA No.1240/Chny/2024). During the proceedings, it was noted that the Assessing Officer had issued an 'order giving effect' to the Tribunal's directions, which was received by the department. Consequently, the petitioner decided to withdraw the Miscellaneous Application, leading to its dismissal by the Tribunal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 793054 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-09-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 20-05-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R.ANITA; C.I.T
• Assessee Lawyers: WAYOFTHISMISCELLANEOUSAPPLICATIONISSEEKING

Judgement Text

" आयकर अपीलीय अिधकरण, ‘सी’ ा यपीठ, चे\u0012ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI \u0014ी एबी टी वक\u0019, ा ियक सद\u001b एवं \u0014ी एस. आर. रघुना था , लेखा सद\u001b क े सम# BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER M.A. No.69/Chny/2025 [In I.T.A. No.1240/Chny/2024] िनधा $रण वष$/Assessment Year: 2014-15 Aban Offshore Limited, 113, Janpriya Crest, Pantheon Road, Egmore, Chennai - 600 008. Vs. The Deputy Commissioner of Income Tax, International Taxation 1(1), Chennai. [PAN: AAACA-3012-H] (&ा थ$क /Petitioner) (&'थ\u0019/Respondent) &ा थ$क की ओरसे/ Petitioner by : Shri. P. Murali Mohan Rao, C.A. &'थ\u0019 की ओर से/Respondent by : Ms. R. Anita, Addl. C.I.T. सुनवा ई की ता रीख/Date of Hearing : 19.09.2025 घोषणा की ता रीख/Date of Pronouncement : 23.09.2025 आदेश /O R D E R PER S. R. RAGHUNATHA, ACCOUNTANT MEMBER: The assessee by way of this Miscellaneous Application is seeking rectification of the mistakes apparent on record in the order passed on 28.04.2024 in ITA No.1240/Chny/2024 for the assessment year 2014-15. 2. The ld.AR submitted at the time of hearing that the AO has passed an ‘order giving effect’ u/s.254 of the Act dated 13.06.2025 bearing DIN & letter Printed from counselvise.com :-2-: MA No:69/Chny/2025 No.ITBA/COM/F/17/2025-26/1077006149(1) in accordance with the directions given in the order of the Tribunal has been received from the department. Therefore, the assessee preferred to withdraw a miscellaneous application which was filed before us, as all grounds of the appeal has been considered in the ‘order giving effect u/s.254’ of the Act. 3. In view of the petition for withdrawal of the Miscellaneous application dated 19.09.2025 has been filed by the assessee, the miscellaneous application filed by the assessee is dismissed. 4. In the result the Miscellaneous Application filed by the assessee is dismissed. Order pronounced in the open court on 23rd September, 2025 at Chennai. Sd/- Sd/- (एबी टी वक\u0019 ) (ABY T VARKEY) ाियक सद\u001b/JUDICIAL MEMBER (एस. आर. रघुनाथा) (S.R.RAGHUNATHA) लेखासद\u001b/ACCOUNTANT MEMBER चे\u0012ई Chennai: िदनांक Dated, the 23rd September, 2025 SP Printed from counselvise.com :-3-: MA No:69/Chny/2025 आदेश की &ितिलिप अ,ेिषत /Copy to: 1. अपीला थ\u0019/Appellant 2. &'थ\u0019/Respondent 3. आयकरआयु-/CIT, Chennai/Coimbatore/Madurai/Salem. 4. िवभा गीय&ितिनिध/DR 5. गा ड$फा ईल/GF Printed from counselvise.com "