DEPUTY COMMISSIONER OF INCOME-TAX, CORPORATE CIRCLE 1(1), CHENNAI V. ASTROTECH STEELS PRIVATE LIMITED, CHENNAI

MA 22/CHNY/2025

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The case involves the Income Tax Department (Revenue) seeking a recall of a Tribunal order that dismissed their appeal, which was based on the decision of the Hon'ble Gujarat High Court in the case of CIT (E) vs. Gujarat Energy Development Agency. The Revenue contended that the Tribunal had incorrectly relied on this decision as it allegedly did not distinguish the case law of the Hon'ble Apex Court in Pr. CIT Vs Wipro Ltd. The Tribunal, however, upheld its decision by referencing several High Court decisions that supported its stance, thereby dismissing the Revenue's application for recall.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 46050 (ITAT-CHENNAI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-02-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: misc
• Other Referred Cases: CIT (E) vs. Gujarat Energy Development Agency, Pr. CIT Vs Wipro Ltd., CIT Vs Jayanthilal Patel, CIT Vs. Web Commerce India Pvt. Ltd
• Laws Referred To: CIT (E) vs. Gujarat Energy Development Agency (TCA No.35 of 2024 dated 15-01-2024), Pr. CIT Vs Wipro Ltd. (2022) 140 Taxmann.com 223 (SC), CIT Vs Jayanthilal Patel (2001) (248 ITR 199), CIT Vs. Web Commerce India Pvt. Ltd (2009) (318 ITR 135)
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: I. ROOPA LD.
• Assessee Lawyers: T. VASUDEVAN LD

Judgement Text

"1 आयकर अपीलीय अिधकरण ‘सी’ \u0010ा यपीठ चे\u0015ई म\u0018। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI मा ननीय +ी जॉज. जॉज. क े, उपा01 एवं माननीय +ी मनोज क ुमार अ7वाल ,लेखा सद: क े सम1। BEFORE HON’BLE SHRI GEORGE GEORGE K. VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM M.A. No.22/Chny/2025 [In ITA No.1150/Chny/2023] (िनधा.रण वष. / Assessment Year: 2018-19 ) ACIT Corporate Circle 1(1) Chennai. बनाम/ Vs. M/s Astrotech Steels Private Limited 19, II Floor, Right Wing, Ghatala Towers, Avenue Road, Nungambakkam Chennai-34. \u0002थायीलेखासं./जीआइआरसं./PAN/GIR No. AAKCA-0128-L (अपीलाथ\u001c/Appellant) : (\u001f थ\u001c / Respondent) अपीलाथ\u001c कीओरसे/ Appellant by : Dr. I. Roopa (Addl. CIT)- Ld. Sr. DR \u001f थ\u001cकीओरसे/Respondent by : Shri T. Vasudevan (Advocate)- Ld.AR सुनवाई की तारीख/Date of Hearing : 28-02-2025 घोषणा की तारीख /Date of Pronouncement : 28-02-2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. By way of this application, the Revenue seeks recall of Tribunal order dated 03-07-2024 passed in captioned appeal which has dismissed the appeal of the revenue, inter-alia, by relying upon the decision of Hon’ble Gujarat High Court in the case of CIT (E) vs. Gujarat Energy Development Agency (TCA No.35 of 2024 dated 15-01-2024). This decision of Hon’ble Gujarat High Court has distinguished the case 2 law of Hon’ble Apex Court in the case of Pr. CIT Vs Wipro Ltd. (2022) 140 Taxmann.com 223 (SC). 2. In the application, it has been submitted that reliance on the aforesaid decision of CIT (E) vs. Gujarat Energy Development Agency (TCA No.35 of 2024 dated 15-01-2024) is not correct since this case law has not distinguished the case law of Pr. CIT Vs Wipro Ltd. (supra). It has also been submitted that the bench has not followed its earlier decision in Mahendra Kumar Damani (ITA Nos.805 & 806/Chny/2022 dated 08-02-2023) holding that filing of Audit Report in Form No.56F is mandatory for allowing the applicable deduction. Accordingly, the revenue seeks our indulgence in the aforesaid order which has been opposed by Ld. AR on the ground that the decision has followed the binding judicial decisions of High Courts. 3 Upon careful consideration of para-14 of the order, we find that the bench has taken a particular view in the matter drawing analogy from the decisions of jurisdictional High Court in the case of CIT Vs Jayanthilal Patel (2001) (248 ITR 199), the decision of Hon’ble Delhi High Court in the case of CIT Vs. Web Commerce India Pvt. Ltd (2009) (318 ITR 135) as well as the decision of Hon’ble Gujarat High Court in the case of CIT (E) vs. Gujarat Energy Development Agency (supra) which has distinguished the case law in Wipro Ltd. (supra). This being the case, any indulgence in the order as proposed by revenue would be nothing bur review of the order which is impermissible. The provisions of Sec. 254(2) has limited applicability to seek correction of mistakes which are apparent from record. The same is not the case here. 3 4. The application stand dismissed. Order pronounced on 28th February, 2025. Sd/- (जॉज. जॉज. क े ) उपा01/VICE-PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद: / ACCOUNTANT MEMBER चे2ई Chennai; िदनांक Dated : 28-02-2025 आदेश की Wितिलिप अ7ेिषत / Copy of the Order forwarded to : 1. अपीलाथ\u001c/Appellant 2. \u001f थ\u001c/Respondent 3. आयकरआयु;/CIT, Chennai 4. िवभागीय \u001fितिनिध/DR 5. गाड@ फाईल/GF "