EMPEE DISTILLERIES LTD.,CHENNAI V. ADDL. CIT CORPORATE RANGE 2(1), CHENNAI

MA 13/CHNY/2023

AI Insights

The case involves Empee Distilleries Ltd., which filed three Miscellaneous Applications seeking to amend a consolidated order that dismissed their appeals for the assessment years 2008-09, 2009-10, and 2010-11. The appeals were initially dismissed on 30.08.2022 due to the absence of the current management's awareness and the subsequent events not being presented during the hearing. The Tribunal held that the dismissal was based on the facts and circumstances recorded at that time, and the subsequent events, not being part of the record, could not be considered a mistake apparent on record for the purpose of amending the order under section 254(2) of the Income Tax Act, 1961.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 652696 (ITAT-CHENNAI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-06-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R.ANITA

Judgement Text

"आयकर अपीलीय अिधकरण, ’बी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI ŵी एसएस िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी जगदीश, लेखा सद˟ क े समƗ । Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Jagadish, Accountant Member M.A. Nos. 13, 14 & 15/Chny/2023 [In I.T.A. Nos.2334, 2335 & 2336Chny/2017] िनधाŊरण वषŊ/Assessment Years: 2008-09, 2009-10 & 2010-11 M/s. Empee Distilleries Ltd., Empee Tower, No. 59, Harris Road, Pudupet, Chennai 600 002. [PAN:AAACE1687N] Vs. The Assistant Commissioner of Income Tax, Company Range II, Chennai presently Corporate Circle 2(1), Chennai 600 034. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : None ŮȑथŎ की ओर से/Respondent by : Ms. R. Anita, Addl. CIT सुनवाई की तारीख/ Date of hearing : 02.05.2025 घोषणा की तारीख /Date of Pronouncement : 16.06.2025 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: These three Miscellaneous Applications filed by the assessee seeking to amend the consolidated order dated 30.08.2022 passed in ITA Nos. 2334, 2335 & 2336/Chny/2017 for the assessment years 2008-09, 2009-10 & 2010-11. 2. We find that these miscellaneous applications were filed on 18.01.2023 and after scrutiny; the Registry of the ITAT fixed the above said MAs for hearing on 24.02.2023. The hearing of the above MAs M.A.Nos.13-15/Chny/23 2 was adjourned from time to time upto 02.05.2025. On perusal of the miscellaneous applications, we note that the assessee stated in para 11, which is reproduced as under: 11. I submit that the present management was not aware of the pendency of the above appeal and the counsel engaged by the erstwhile management had neither taken instructions from the present management nor placed the above mentioned subsequent events relating to the Applicant/Appellant before this Hon’ble Tribunal on the date of hearing viz., 05.07.2022 and this Hon’ble Tribunal was pleased to pass orders on 30.08.2022 dismissing the above Appeal filed by the Applicant/ Appellant on merits. I submit that the above subsequent events, if were placed before this Hon’ble Tribunal and considered by this Hon’ble Tribunal could have changed the outcome of the above Appeal/the decision of this Hon’ble Tribunal. Therefore, it is just and necessary that this Hon’ble Tribunal may be pleased to exercise its powers u/s 254(2) and amend its order dated 30.08.2022. Unless the said order is amended, grave prejudice and irreparable injury would be caused to the Applicant/Appellant Company. 3. on perusal of the above, we note that the assessee primarily contended that the counsel engaged by the assessee company neither taken instructions nor placed subsequent events relating to the assessee during the hearing of the main appeal and further contended that the Tribunal dismissed the appeals on merits. We find as rightly contended by the assessee in their miscellaneous applications that the appeals were dismissed taking into consideration of the facts and circumstances emanating from the records, if it is so, the contention of non-consideration of subsequent events, which was not on record during the course of hearing, in our opinion, is not a mistake apparent on record to exercise our jurisdiction under section 254(2) of the M.A.Nos.13-15/Chny/23 3 Income Tax Act, 1961 [“Act” in short]. Thus, the Miscellaneous Applications filed by the assessee fails and dismissed accordingly. 4. In the result, all the Miscellaneous Applications filed by the assessee are dismissed. Order pronounced on 16th June, 2025 at Chennai. Sd/- Sd/- (JAGADISH) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 16.06.2025 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF. "