JCIT (OSD), CORPORATE CIRCLE - 1 (1), CHENNAI V. M/S. ABAN OFFSHORE LTD., CHENNAI

MA 100/CHNY/2022

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8658 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-11-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 10-11-2022
• Assessment Year: 2012-2013
• Appeal Filed On: 18-08-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलȣय अͬधकरण, ‘बी’ Ûयायपीठ, चेÛनई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI Įी वी. द ु गा[ राव, ÛयाǓयक सदèय एवं Įी जी. मंज ु नाथ, लेखा सदèय के सम¢ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER Misc. Application No. 100/Chny/2022 [In ITA No. 185/Chny/2020] (Ǔनधा[रणवष[ / Assessment Year: 2012-13) The Deputy Commissioner of Income Tax, Corporate Circle -1(1), Chennai – 600034. Vs M/s. Aban Offshore Limited 113, Janpriya Crest, Patheon Road, Egmore, Chennai – 600 008. PAN : AAACA-3012-H (ᮧाथᭅक /Petitioner) (Ĥ×यथȸ/Respondent) ᮧाथᭅक कȧ ओरसे/ Petitioner by : Mr. P. Sajit Kumar, JCIT Ĥ×यथȸ कȧ ओरसे/Respondent by : None स ु नवाई कȧ तारȣख/Date of hearing : 11.11.2022 घोषणा कȧतारȣख /Date of Pronouncement : 11.11.2022 आदेश / O R D E R PER G. MANJUNATHA, AM: The Revenue has filed present Miscellaneous Application u/s. 254(2) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) against the order of the Tribunal dated 06.04.2022 in ITA No. 185/Chny/2020, relevant to assessment year 2012-13. 2. At the time of hearing none appeared for the assessee. We have heard the Ld. DR and considered relevant contents of Miscellaneous Application filed by the Revenue and we find that there is a mistake in the :-2-: MA No: 100/Chny/2022 order of the Tribunal in para 8.5 in as much as instead of the appeal filed by the Revenue in ITA No. 185/Chny/2020 for assessment year 2012-13 is partly allowed for statistical purposes, it was stated that appeal filed by the Revenue is dismissed. Therefore, we modify para 8.5 of the order dated 06.04.2022 and now it stands as under: “ In the result, the appeal filed by the Revenue in ITA No. 185/Chny/2020 for the assessment year 2012-13 is partly allowed for statistical purposes.” 3. In the result, the Miscellaneous Application filed by the Revenue is allowed in terms of our observations given herein above in Para 2 of this order. Order pronounced in the open court on 11 th November, 2022 Sd/- Sd/- (वी. द ु गा[ राव) (जी. मंज ु नाथ) (V.Durga Rao) (G.Manjunatha) ÛयाǓयक सदèय /Judicial Member लेखा सदèय / Accountant Member चेÛनई/Chennai, Ǒदनांक/Dated : 11 th November, 2022 JPV आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy to: 1. Appellant 2. Respondent 3.आयकर आय ु Èत (अपील)/CIT(A) 4. आयकर आय ु Èत/CIT 5. ͪवभागीय ĤǓतǓनͬध/DR 6. गाड[ फाईल/GF