ITO, KOZHIKKODE V. M/S.GREEN FUELS AND SERVICES, KOZHIKKODE

MA 29/COCH/2025

AI Insights

The case involves the Income Tax Officer Ward 2(2), Kozhikode as the applicant and M/s. Green Fuels and Services as the respondent. The dispute arose from the assessment of income for the years 2013-2014 and 2014-2015, where the assessee's declared income was significantly lower than the assessed income by the IT Officer. The assessee appealed to the CIT(Appeals), which was partly allowed, leading to a further appeal to the ITAT Cochin. The ITAT's earlier order contained typographical errors regarding the assessment years and the date of the CIT(A) order, which were corrected in this miscellaneous application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 315549 (ITAT-COCHIN)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-05-2025
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K, Vice-President & Shri Inturi Rama Rao, Accountant Member MA No.29/Coch/2025 (Arising out of ITA Nos.480 & 481/Coch/2023) Asst.Years 2013-2014 & 2014-2015 The Income Tax Officer Ward 2(2) Kozhikode. v. M/s.Green Fuels and Services Near New Bus Stand Narayana Nagar, Vadakara Kozhikode – 673 101. PAN :AAGFG6453R. (Applicant) (Respondent) Applicant by : Smt.Leena Lal, Senior AR Respondent by : --- None --- Date of Hearing :16.05.2025 Date of Pronouncement : 16.05.2025 O R D E R Per George George K, Vice-President : This miscellaneous petition at the instance of Revenue is arising out of the captioned appeal, which was disposed of by the Tribunal vide order dated 03.10.2024. 2. At the outset, the learned Senior AR appearing for the Revenue submitted that there are mistakes apparent in the order of the Tribunal, which may be rectified. The submission of the department, reads as follow:- “1. The Hon'ble ITAT Cochin Bench in its order No. 480 & 481/Coch/2023 dated 03.10.2024 set aside the issue to the MA No.29/Coch/2025. Green Fuels and Services. 2 file of the learned CIT(Appeal) for fresh adjudication stating that the assessee to be given one more opportunity to represent its case before the learned CIT(Appeals). 2. The assessee, M/s. Green Fuel and Services filed return of income for the assessment year 2013-14 on 30.11.2013 declaring total income of Rs. 2,51,097/- and assessment was completed u/s 143(3) of the I.T. Act on 28.01.2016 with a total income of Rs. 10,10,100/-. Appeal filed by the assessee against assessment order was partly allowed by CIT(Appeals) NFAC on 04.05.2023. Aggrieved by this order, assessee filed second appeal before Hon'ble ITAT Cochin. The Hon'ble ITAT Cochin Bench in its order No. 480 & 481/Coch/2023 dated 03.10.2024 set aside the issue to the file of the learned CIT(Appeals) for fresh adjudication. 3. On perusal of the order of the Hon'ble ITAT dated 03.10.2024, it is noticed that the ITA Nos. quoted are 480 & 481/Coch/2023. It is verified from records that the ITA No 480 is the appeal number for the A.Y 2013- 14 and ITA No. 481 is the appeal number for the A.Y 2014-15. However, the order of ITAT in ITA.No, 480 & 481/Coch/2023 dated 03.10.2024 contain decision for the A.Y 2013-14 only. 4. Moreover, this ITAT order is passed against the order of the National Faceless Appeal Centre, Delhi (CIT-Appeal) dated 06.12.2022. Whereas the date of impugned order of CIT (Appeal) is 04.05.2023 5. In the light of above facts it is prayed that the Hon'ble ITAT may consider this Miscellaneous application. The order passed on 03.10.2024 in ITA.No. 480 & 481/Coch/2023 may be recalled for hearing and pass appropriate orders.” MA No.29/Coch/2025. Green Fuels and Services. 3 3. We have heard the learned DR. We find that there are typographical mistakes occurred in the impugned order of the Tribunal. The mistakes are now rectified, as under:- (a) In the cause title of the Tribunal, only one assessment year is mentioned, i.e., 2013-2014, instead of Assessment Years 2013- 2014 and 2014-2015. The mistake is now rectified and the same may read as under:- ITA Nos.480 & 481/Coch/2023 (Assessment Years : 2013-2014 & 2014-2015) (b) In the first paragraph, the date of order of the National Faceless Appeal Centre, Delhi [CIT(A)] is mentioned as “06.12.2022 for Assessment Year (AY) 2013-2014”. The mistakes are now rectified and the same may be read as under:- “These appeals filed by the assessee are directed against the orders of the National Faceless Appeal Centre [CIT(A)] dated 04.05.2023 for Assessment Years (AYs) 2013-2014 and 2014- 2015.” 4. In the result, the miscellaneous petition filed by the Revenue is allowed. Order pronounced on this 16th day of May, 2025. Sd/- (Inturi Rama Rao) Sd/- (George George K) ACCOUNTANT MEMBER VICE-PRESIDENT Cochin; Dated : 16th May, 2025. Devadas G* MA No.29/Coch/2025. Green Fuels and Services. 4 Copy to : 1. The Appellant. 2. The Respondent. 3. The CIT, Cochin. 4. The DR, ITAT, Cochin. 5. Guard File. Asst.Registrar/ITAT, Cochin "