ACIT, CHENNAI V. M/s. Saravana Global Holding Ltd., CHENNAI

MA 121/CHNY/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6889 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-07-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 22-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R CLEMENT RAMESH KUMAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI ... , !' .#$#%, ' '( BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER )) / M.P. NO.121/CHNY/2018 (IN I.T.A. NO.2623/MDS/2016) % *% / ASSESSMENT YEAR : 2011-12 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -3(4), CHENNAI - 600 034. V. M/S SARAVANA GLOBAL HOLDINGS LTD., NO.15, NEW GIRI ROAD, T. NAGAR, CHENNAI - 600 017. PAN : AASCS 5545 H (,-% /PETITIONER) (,.-// RESPONDENT) ,-% 1 2 /PETITIONER BY : SHRI R. CLEMENT RAMESH KUMAR , JCIT ,.-/ 1 2 / RESPONDENT BY : NONE 3 1 4' / DATE OF HEARING : 27.07.2018 56* 1 4' / DATE OF PRONOUNCEMENT : 27.07.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE REVENUE HAS FILED THE PRESENT MISCELLANEOUS P ETITION ON THE GROUND THAT THERE IS AN ERROR IN THE ORDER OF T HIS TRIBUNAL DATED 02.01.2018. 2. SHRI R. CLEMENT RAMESH KUMAR, THE LD. DEPARTMENT AL REPRESENTATIVE, SUBMITTED THAT IN THE CAUSE TITLE, THE ASSESSEES 2 M.P. NO.121/CHNY/18 NAME WAS WRONGLY MENTIONED AS SARAVANA GLOBAL HOLDI NG CENTRAL LTD. INSTEAD OF SARAVANA GLOBAL HOLDINGS LIMITED. THE WORD CENTRAL NEEDS TO BE REMOVED FROM CAUSE TITLE. SI MILARLY, ACCORDING TO THE LD. D.R., IN THE OPERATIVE PORTION OF ORDER, MORE PARTICULARLY AT PARA 5, THE TRIBUNAL HAS SAID THAT THE ASSESSEES A PPEAL IS DISMISSED. IT SHOULD BE THE REVENUES APPEAL IS A LLOWED. ACCORDING TO THE LD. D.R., THIS IS AN INADVERTENT E RROR CREPT IN THE ORDER, THEREFORE, THE SAME MAY BE RECTIFIED. 3. NO ONE APPEARED FOR THE ASSESSEE INSPITE OF SERV ICE OF NOTICE BY RPAD. THE REGISTRY HAS PLACED THE POSTAL ACKNOWLEDGEMENT AS PROOF OF SERVICE OF NOTICE. THE REFORE, WE PROCEED TO DISPOSE OF THIS MISCELLANEOUS PETITION O N MERIT AFTER HEARING THE LD. D.R. 4. ON PERUSAL OF FORM NO.36, GROUNDS OF APPEAL AND ORDERS OF THE LOWER AUTHORITIES, IT IS OBVIOUS THAT THE NAME OF THE ASSESSEE IS SARAVANA GLOBAL HOLDINGS LTD. HOWEVER, IN THE TRIB UNAL ORDER DATED 02.01.2018, IT WAS REFERRED AS SARAVANA GLOBA L HOLDING CENTRAL LTD. THIS IS AN APPARENT ERROR WHICH NEEDS TO BE RECTIFIED AS RIGHTLY SUBMITTED BY THE LD. D.R. SIMILARLY, IN TH E OPERATIVE PORTION OF THE ORDER, IT WAS REFERRED AS IF THE ASSESSEES APPEAL IS DISMISSED. IN FACT, THE APPEAL IS OF THE REVENUE A ND THE TRIBUNAL 3 M.P. NO.121/CHNY/18 ALLOWED THE APPEAL OF THE REVENUE. THEREFORE, THIS IS ALSO AN INADVERTENT ERROR CREPT IN THE ORDER WHICH ALSO NEE DS TO BE RECTIFIED. ACCORDINGLY, THE MISTAKES ARE RECTIFIED AS FOLLOWS: - IN THE CAUSE TITLE OF THE ORDER DATED 02.01.2018, T HE ASSESSEES NAME SHALL BE READ AS SARAVANA GLOBAL HOLDINGS LIMITED INSTEAD OF SARAVANA GLOBAL HOLDING CENTRAL LTD. IN OTHER WORDS, THE WORD CENTRAL IS DELETED. AT PARA 5 ON PAGE 8 OF THE ORDER, THE FOLLOWING I S DELETED - THE ASSESSEES APPEAL IS DISMISSED. INSTEAD, THE FOLLOWING SHALL BE INSERTED - THE REVENUES APPEAL IS ALLOWED. AFTER RECTIFICATION, PARA 5 OF THE ORDER AT PAGE 8 SHALL BE READ AS FOLLOWS:- 5. IN THE RESULT, THE REVENUES APPEAL IS ALLOWED. 5. THE ORDER OF THIS TRIBUNAL DATED 02.01.2018 IS R ECTIFIED ACCORDINGLY. THE OTHER PART OF THE ORDER SHALL REM AIN AS SUCH. 6. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE REVENUE STANDS ALLOWED. 4 M.P. NO.121/CHNY/18 ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH JULY, 2018 AT CHENNAI. SD/- SD/- ( !' .#$#% ) ( ... ) (ABRAHAM P. GEORGE) (N.R.S. GANE SAN) ' / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 8 /DATED, THE 27 TH JULY, 2018. KRI. 1 ,49) :)*4 /COPY TO: 1. ,-% / PETITIONER 2. ,.-/ /RESPONDENT 3. 3 ;4 () /CIT(A) 4. 3 ;4 /CIT 5. )< ,4 /DR 6. =% > /GF.