SHRI VARALAKSHMI COMPANY, SALEM V. DCIT, Central Circle-2(1), Chennai

CO 45/CHNY/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 8325 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 9 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 07-03-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 21-12-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 27-08-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 43; 13; 153C

Judgement Text

आयकर अपीलीय अिधकरण,‘बी’ ᭠यायपीठ,चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI ᮰ी महावीर ᳲसह, उपा᭟यक् एवं ᮰ी मंजुनाथ. जी, लेखा सद᭭य के समᭃ BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA Nos.: 743, 744 & 745/Chny/2023 & CO Nos.: 45 , 46 & 47/Chny/2023 िनधाᭅरणवषᭅ / Assessment Years: 2016-17, 2017-18 & 2018-19 Deputy Commissioner of Income Tax, Central Circle 2(1), Room No. B3, Ground Floor, Investigation Building, Chennai – 34. v. Shri. Varalakshmi Company, 1/362, Sri Venkateshwara Sago Factory, No.3, Komarapalayam (Via) Mallur, Salem – 636 203. [PAN: AANFS-2534-E] (अपीलाथᱮ/Appellant) (Respondent/Cross Objector) अपीलाथᱮकᳱओरसे/Appellant by : Shri. V. Nandakumar, CIT Respondent/Cross Objector by : Shri. M. V. Prasad, CA CORRIGENDUM The appellant has filed an application requesting for issue of corrigendum, dated 26.02.2024 with reference to order of the Tribunal dated 24.01.2024, in ITA Nos. 743, 744 & 745/Chny/2023 & CO Nos. 45, 46 & 47/Chny/2023 for assessment years 2016-17, 2017-18 & 2018-19. 2. We have considered the application filed by the assessee and after going through the pleading of the applicant in their application dated 26.02.2024, in light of the order of Tribunal :-2-: ITA. Nos: 743 to 745/Chny/2023 & CO Nos: 45 to 47/Chny/2023 dated 24.01.2024, we find that the following corrigendum is inserted to the order of the Tribunal dated 24.01.2024, ITA Nos. 743, 744 & 745/Chny/2023 & CO Nos. 45, 46 & 47/Chny/2023 for assessment years 2016-17, 2017-18 & 2018-19. 3. In Para 3 of Page 5, the date of return filed in response to notice u/s. 153C of the Act, date should be treated as 04.03.2021, instead of 16.02.2021. 4. In Para 4 of Pages 16 and 18, wherever the word ‘Appu’ is referred, it should be replaced with ‘Varalakshmi’. 5. In Para 12 of Page 25, wherever the word ‘Appu’ is referred, the same should be replaced with ‘Varalakshmi’. 6. In Para 13 of Pages 28 to 32 is hereby totally deleted from the order. 7. In Para 14 of Pages 32 & 33, ground no. 3 should be replaced in place of ground no. 2.5. Further, in place of Paras 66 & 67, it should be read as Paras 43 & 44. :-3-: ITA. Nos: 743 to 745/Chny/2023 & CO Nos: 45 to 47/Chny/2023 8. Subject to above changes referred to hereinabove, the remaining contents of the order dated 24.01.2024, is unaltered and it should be read in conjunction with the following changes made by way of this corrigendum. Sd/- (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ/Vice President Sd/- (मंजुनाथ. जी) (MANJUNATHA. G) लेखासद᭭य/Accountant Member चे᳖ई/Chennai, ᳰदनांक/Dated: 08 th March, 2024 JPV आदेश की Ůित िलिप अŤेिषत/Copy to: 1. Assessee 2. Department 3.आयकरआयुƅ/CIT 4.. िवभागीयŮितिनिध/DR 5. गाडŊफाईल/GF