FATHIMUTHU AMMA MILLS LIMITED, NANGUNERI V. ACIT , CC-1, MADURAI

MA 1/CHNY/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4464 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Appeal Filed On: 07-02-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ‘बी ’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ एवं Įी मनोज क ु मार अĒवाल, लेखा सदèय के सम¢ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ͪवͪवध याͬचका सं / M.A. No.1/CHNY/2022 (arising in I.T.A. No. 123/CHNY/2021) Ǔनधा[रण वष[ / Assessment Year : 2018-19 Fathimuthu Amma Mills Limited, 69-70, Kalakad Road, Soorankudi, Nanguneri – 627 108. PAN : AABCM 2302D v. The ACIT, Central Circle – 1, Madurai. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) Ĥाथ[क कȧ ओर से /Petitioner by : Shri B. Ramakrishnan, CA Ĥ×यथȸ कȧ ओर से/Respondent by : Shri Sajit Kumar, JCIT स ु नवाई कȧ तारȣख/ Date of hearing : 06.05.2022 घोषणा कȧ तारȣख /Date of Pronouncement : 06.05.2022 आदेश /O R D E R PER MAHAVIR SINGH, VP: This Miscellaneous Application filed by assessee is arising out of the order of Tribunal in ITA No.123/CHNY/2021 for Assessment Year 2018-19. 2. At the outset, the Ld.AR submitted that in para 8 of the order of the Tribunal dated 31.01.2022 in ITA Nos.118 to 123/CHNY/2021, in the first line “ITA 123/Chny/2021 for AY 2013- 2 M.A No.1/CHNY/2022 14” the assessment year was wrongly mentioned as 2013-14 instead of 2018-19. It was therefore requested that the order of the Tribunal may be recalled for rectifying the mistake cited herein above which is apparent on record. 3. After perusing the issue, we find merit in the submission of Ld.AR. Therefore, we hereby hold that the first line in para No.8 of the order of the Tribunal in ITA Nos.118 to 123/Chny/2021 dated 31.01.2022, shall be read as follows:- “8. The next issue in ITA 123/Chny/2021 for AY 2018-19 is as” 4. In the result, the miscellaneous application of the assessee is allowed as indicated herein above. Order pronounced in the open court on 6 th May, 2022 at Chennai Sd/- Sd/- (मनोज कुमार अᮕवाल) (MANOJ KUMAR AGGARWAL) लेखा सद᭭य /ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 6 th May, 2022 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. ᮧाथᭅक/Petitioner 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ )अपील(/CIT(A) 4. आयकर आयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.