FL Smidth Pvt. Ltd. , CHENNAI V. DCIT Corporate Circle 2(1) , CHENNAI

MA 135/CHNY/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0986 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 07-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN IRS
• Assessee Lawyers: S SRINIRANJANI

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : CHENNAI . . . , !' . #$#% , & '' ( [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER ] M.P. NO.135/CHNY/2018 ( ./I.T.A. NO. 2087/CHNY/2017 & C.O.NO.146/CHNY/2017 ) / ASSESSMENT YEAR : 2013-2014. M/S. FL SMIDTH PVT LTD, NO.34, EGATOOR, KELAMBAKKAM, RAJIV GANDHI SALAI, CHENNAI 603 103. [PAN AAACF 4997N] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 2(1) CHENNAI. (PETITIONER) (RESPONDENT) PETITIONER BY : MS. S. SRINIRANJANI, ADVOCATE RESPONDENT BY : SHRI. B. SAGADEVAN, IRS, JCIT. /DATE OF HEARING : 07-09-2018 /DATE OF PRONOUNCEMENT : 07-09-2018 / O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER ASSESSEE THROUGH THIS MISCELLANEOUS PETITION STAT ES THAT THE ASSESSMENT YEAR WAS WRONGLY MENTIONED BY THIS TRIBU NAL IN ITS ORDER DATED 20.03.2017. 2. LD. AUTHORISED REPRESENTATIVE SUBMITTED THAT THE AS SESSMENT YEAR WAS MENTIONED BY THIS TRIBUNAL AS 2013-2014 IN STEAD OF 2009-10, MP. NO.135/CHNY/2018 :- 2 -: SINCE THE DEPARTMENT HAD MENTIONED THE ASSESSMENT Y EAR ERRONEOUSLY IN THE APPEAL FORM. 3. LD. DEPARTMENTAL REPRESENTATIVE FAIRLY AGREED THIS WAS A MISTAKE WHICH COULD BE CORRECTED. 4. WE HAVE CONSIDERED THE CONTENTIONS AND PERUSED THE ORDER. IMPUGNED ASSESSMENT YEAR IS 2009-2010 AND NOT ASSE SSMENT YEAR 2013-2014, THOUGH THE APPEAL FORM FILED BY THE DEPA RTMENT MENTIONED THE ASSESSMENT YEAR AS 2013-2014. ACCORD INGLY WE CORRECT THE ASSESSMENT YEAR MENTIONED IN TRIBUNAL ORDER AS 2009-2010 INSTEAD OF ASSESSMENT YEAR 2013-14, WHEREVER T HE LATTER OCCURS. 5. IN THE RESULT, MISCELLANEOUS PETITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED ON FRIDAY, THE 7 TH DAY OF SEPTEMBER, 2018, AT CHENNAI. SD/- SD/- ( . . . ) ) (N.R.S. GANESAN) / JUDICIAL MEMBER ( !' . #$#% ) (ABRAHAM P. GEORGE) & / ACCOUNTANT MEMBER / CHENNAI ! / DATED: 7THSEPTEMBER, 2018 KV !' # $% &% / COPY TO: 1 .PETITIONER 3. ' () / CIT(A) 5. %)* # + / DR 2. #,-. / RESPONDENT 4. ' / CIT 6. */ 0 / GF MP. NO.135/CHNY/2018 :- 3 -: