DCIT CORPORATE CIRCLE-2, Madurai V. Tamilnadu Foodgrains Marketing Yard, Madurai

MA 106/CHNY/2020

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 1724 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 3 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-12-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 03-08-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ’डी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI ŵी धुʫुŜ आर.एल रेǭी, Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri Duvvuru RL Reddy, Judicial Member & Shri G. Manjunatha, Accountant Member M.P. Nos. 104, 105 & 106/Chny/2020 [In I.T.A. Nos. 1445, 1446 & 1447/Chny/2019 Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. Tamilnadu Food Grains Marketing Yard, Alanganallur Road, Sikkandarchavadi, Madurai 625 018. [PAN : AABCT1101F] Vs. The Deputy Commissioner of Income Tax, Corporate Circle 2, Madurai. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) आयकर अपील सं./I.T.A. Nos. 1445, 1446 & 1447/Chny/2019 िनधाŊरण वषŊ/Assessment Years: 2013-14, 2014-15 & 2015-16 The Deputy Commissioner of Income Tax, Corporate Circle 2, Madurai. Vs. M/s. Tamilnadu Food Grains Marketing Yard, Alanganallur Road, Sikkandarchavadi, Madurai 625 018. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) Assessee by : Shri S. Gopalan, Retd. JCIT Department by : Shri G. Johnson, Addl. CIT सुनवाई की तारीख/ Date of hearing : 26.11.2021 घोषणा की तारीख /Date of Pronouncement : 02.12.2021 आदेश /O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: By means of three Miscellaneous Petitions, the assessee seeks to recall the common order passed by the Tribunal in I.T.A. Nos.1445, 1446 & 1447/Chny/2019 dated 24.02.2020 relevant to the assessment years 2013- 14, 2014-15 & 2015-16. By referring to the petitions, the ld. Counsel for the M.P. Nos. 104-106/Chny/20 & I.T.A. Nos.1445-1447/Chny/19 2 assessee has submitted that the exparte order passed by the Tribunal dated 24.02.2020 is a mistake apparent on record on the ground that vide order dated 11.10.2019 in I.T.A. Nos. 1435, 1436 & 1437/Chny/2019 for the assessment years 2013-14, 2014-15 & 2015-16, the Tribunal passed speaking order deciding the appeals against the Department. On the other hand, the ld. DR fairly conceded the submissions of the ld. Counsel. 3. We have heard both the sides, perused the materials available on record and gone through the orders of the Tribunal and find that vide order dated 11.10.2019 in I.T.A. Nos. 1435, 1436 & 1437/Chny/2019 for the assessment years 2013-14, 2014-15 & 2015-16, the Tribunal passed speaking order by following the decision of the Coordinate Bench of the Tribunal in assessee’s own case for the assessment year 2011-12 vide order dated 31.05.2016 in I.T.A. No. 635/Chny/2016 and decided the issue against the Revenue. Thus, there is a mistake apparent on record in adjudicating the appeals once again filed by the Revenue for the same assessment years in assessee’s own case. Accordingly, the order in I.T.A. Nos.1445, 1446 & 1447/Chny/2019 dated 24.02.2020 for the assessment years 2013-14, 2014-15 & 2015-16 stands recalled and allowed the miscellaneous petitions filed by the assessee. M.P. Nos. 104-106/Chny/20 & I.T.A. Nos.1445-1447/Chny/19 3 I.T.A. Nos.1445, 1446 & 1447/Chny/2019 [AY: 2013-14, 14-15 & 15-16] 4. On merits, we find that the appeals filed by the Revenue in I.T.A. Nos.1445, 1446 & 1447/Chny/2019 for the assessment years 2013-14, 2014-15 & 2015-16 are mere duplication to the appeals already filed before the Tribunal, which were already adjudicated and passed order dated 11.10.2019 in I.T.A. Nos. 1435, 1436 & 1437/Chny/2019. Therefore, the duplicate appeals filed by the Revenue are liable to be dismissed as “duplication of filing of appeals”. Thus, the exparte order passed by the Tribunal dated 24.02.2020 in I.T.A. Nos.1445, 1446 & 1447/Chny/2019 relevant to the assessment years 2013-14, 2014-15 & 2015-16 stands dismissed as “duplication”. 5. In the result, the miscellaneous petitions filed by the assessee in M.P. Nos. 104, 105 & 106/Chny/2020 are allowed and the appeals filed by the Revenue in I.T.A. Nos.1445, 1446 & 1447/Chny/2019 are dismissed. Order pronounced on the 02 nd December, 2021 in Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER Chennai, Dated, 02.12.2021 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.