DCIT, CC-3, COIMBATORE V. SG WIND FARM PVT. LTD., TIRUPUR

MA 82/CHNY/2025

AI Insights

The case involves multiple miscellaneous applications (MAs) filed by the Deputy Commissioner of Income Tax, Central Circle I, Coimbatore, seeking to rectify or recall the Tribunal's orders for various assessment years concerning different respondents. The Tribunal had previously issued orders on 19.11.2024, which the revenue sought to challenge through these MAs. The main argument from the revenue was based on alleged mistakes in the original orders, while the respondents contended that there were no mistakes apparent from the records. The Tribunal, after hearing both parties, concluded that the revenue's applications were essentially attempts to reargue the cases, which is not allowed under the specified section of the Income Tax Act.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717405 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-08-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2017-2018
• Appeal Filed On: 27-05-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R.ANITA
• Assessee Lawyers: S. SRIDHAR; N. ARJUN RAJ

Judgement Text

"आयकर अपीलीय अिधकरण, ‘सी’ Ɋायपीठ, चेɄई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI ŵी मनु क ुमार िगįर, Ɋाियक सद˟ एवं ŵी एस. आर. रघुनाथा, लेखा सद˟ क े समƗ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER M.A. No. 76/Chny/2025 [In ITA No. 1218/Chny/2024]: AY 2017-18 The Deputy Commissioner of Income Tax, Central Circle I Coimbatore. Vs. M/s. Chithiradevi Ganeshwar, No. 20, Pollachi Road, Palladam, Tirupur 641 664 [PAN:ADKPC3352Q] (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) M.A. Nos. 77 & 78/Chny/2025 [In ITA Nos. 1223 & 1225/Chny/2024] : AYs: 2015-16 & 2017-18 M.A. No. 88/Chny/2025 [In ITA No. 1221/Chny/2024]: AY 2013-14 The Deputy Commissioner of Income Tax, Central Circle I Coimbatore. Vs. Palladam Krishnasamy Ganeshwar, No. 21, Shri Ganesa Textiles, Pollachi Road, Palladam, Tirupur 641 664. [PAN:ADFPG6476N] (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) M.A. Nos. 79, 80, 81 & 82/Chny/2025 [In ITA Nos. 1227, 1228, 1229 & 1230/Chny/2024] Assessment Years: 2014-15, 2015-16, 2016-17 & 2017-18 The Deputy Commissioner of Income Tax, Central Circle 3 Coimbatore. M/s. SG Wind Farm Private Limited, No. 21, Pollachi Road, Palladam, Tirupur 641 664. [PAN:AARCS5303E] (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से/ Appellant by : Ms. R. Anita, Addl. CIT ŮȑथŎ कीओर से/Respondent by : Shri S. Sridhar, Advocate & Shri N. Arjun Raj, Advocate Printed from counselvise.com M.A. Nos.76 to 82 & 88/Chny/25 2 सुनवाई की तारीख/Date of hearing : 25.07.2025 घोषणा की तारीख /Date of Pronouncement : 11.08.2025 आदेश /O R D E R PER MANU KUMAR GIRI, JM: By way of present miscellaneous applications under section 254(2) of the Income Tax Act, 1961 (In short “the Act”) the revenue seeks to rectify/recall the orders of the Tribunal in ITA Nos.1218/Chny/2024 for AY 2017-18 [in M/s. Chithiradevi Ganeshwar], 1223 & 1225/Chny/2024 for AYs: 2015-16 & 2017-18, 1221/Chny/2024 for AY 2013-14 [in M/s. SG Wind Farm Private Limited] and 1227, 1228, 1229 & 1230/Chny/2024 for AYs: 2014-15, 2015-16, 2016-17 & 2017-18 [in M/s. SG Wind Farm Private Limited] all dated 19.11.2024. M.A. No. 78/Chny/2025 [In ITA No. 1223/Chny/2024]: AY 2015-16 2. The ld. DR on the basis of para 3 to 7 and para 11 to 14 of the miscellaneous application seeks to recall the Tribunal order dated 19.11.2024 for the assessment year 2015-16. 3. Per contra the ld.AR submitted that there is no mistake apparent from record and hence prayed for dismissing the miscellaneous application of the revenue. Printed from counselvise.com M.A. Nos.76 to 82 & 88/Chny/25 3 4. Heard both the parties and perused the impugned order passed by the Tribunal dated 19.11.2024 for the assessment year 2015-16. We find that the Tribunal has in detail discussed all facts and laws in its order in para 4. However, the ld. DR for revenue strenuously tried to reargue the case in extenso which is not permitted under section 254(2) of the Act. Further, the revenue could not point out any particular mistake apparent from record and hence the miscellaneous application is liable to be dismissed. In all the cases the revenue tried to reargue the appeal again by long drawn process by way of the present miscellaneous application. Accordingly, we dismiss the same. 5. Since, the facts and contentions are similar in MAs raised by the revenue in the following cases which are identical to the present case in MA No.78/Chny/2025, the reasoning and decision given in MA No.78/Chny/2025 is applicable mutatis mutandis to the following miscellaneous applications filed by the Revenue also. Assessee MA No. ITA No. Chithiradevi Ganeshwar 76/Chny/2025 1218/Chny/2024 Palladam Krishnasamy Ganeshwar 77/Chny/2025 1225/Chny/2024 Palladam Krishnasamy Ganeshwar 88/Chny/2025 1221/Chny/2024 SG Wind Farm Pvt. Ltd. 79/Chny/2025 1227/Chny/2024 SG Wind Farm Pvt. Ltd. 80/Chny/2025 1228/Chny/2024 SG Wind Farm Pvt. Ltd. 82/Chny/2025 1230/Chny/2024 SG Wind Farm Pvt. Ltd. 81/Chny/2025 1229/Chny/2024 Printed from counselvise.com M.A. Nos.76 to 82 & 88/Chny/25 4 5. In the result, all the above eight Miscellaneous Applications filed by the revenue are dismissed. Order pronounced on 11th August, 2025 at Chennai. Sd/- (एस. आर. रघुनाथा) (S.R.RAGHUNATHA) लेखा सद᭭य/ACCOUNTANT MEMBER Sd/- (मनु क ुमार िगįर) (MANU KUMAR GIRI) ᭠याियक सद᭭य/JUDICIAL MEMBER Chennai, Dated 11.08.2025 RL आदेशकीŮितिलिपअŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकरआयुƅ/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीयŮितिनिध/DR & 5. गाडŊफाईल/GF. Printed from counselvise.com "