Gnutti Carlo India Pvt. Ltd., Vellore V. DCIT Corporate Circle 2(1), CHENNAI

MA 150/CHNY/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3328 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 21-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: D ANAND MS R ANITA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: CHENNAI , !' . , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER M.A. NO.150/CHNY2019 (IN I.T.(TP)A. NO.26/MDS/2018) !$ /ASSESSMENT YEAR: 2013-14 M/S. GNUTTI CARLO INDIA PVT. LIMITED, PLOT NO.A25, ENGINEERING SEZ, INDUSTRIAL COMPLEX, SIPCOT,PHASE III, MUKUNDARAYAPURAM, RANIPET, VELLORE 632 405 [PAN: AADCG 3146K] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 2(1), CHENNAI 600 034. ( /APPELLANT) ( %&' /RESPONDENT) PETITIONER BY DEPARTMENT BY : MR. D. ANAND, ADVOCATE MS. R. ANITA, JCIT : ( ! ) *+ /DATE OF HEARING : 29.11.2019 ,-$ ) *+ / DATE OF PRONOUNCEMENT : 29.11.2019 . / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSE E IS WITH A PRAYER FOR RECALLING OF THE ORDER OF THE TRIBUNAL IN I.T.( TP)A. NO.26/MDS/2018 DATED 06.05.2019. M.A. NO. /CHNY2019 IN I.T.(TP)A. NO.26/MDS/2018 :- 2 -: 2. MR. D. ANAND, ADVOCATE REPRESENTED ON BEHALF OF THE ASSESSEE AND MS. R. ANITA, JCIT REPRESENTED ON BEHALF OF THE REVENUE . 3. IT WAS SUBMITTED BY THE LEARNED AUTHORIZED REPRE SENTATIVE THAT THE TRIBUNAL HAD DISMISSED THE ASSESSEES APPEAL FOR NO N-COMPLIANCE OF DEFECTS. THE ASSESSEE PLEADED BEFORE US THAT THE DEFECTS HAS BEEN CURED. IT WAS ALSO A SUBMISSION THAT THE ASSESSEE HAD ALREADY RECTIFIE D THE DEFECTS, BUT THE TRIBUNAL DISMISSED THE APPEAL. 4. AFTER HEARING THE RIVAL SUBMISSIONS AND PERUSIN G THE MATERIAL AVAILABLE ON RECORD, WE ARE OF THE VIEW THAT THERE IS A MISTA KE APPARENT ON RECORD. CONSEQUENTLY THE ORDER OF THE TRIBUNAL STANDS RECAL LED AND THE REGISTRY IS DIRECTED TO POST THE APPEAL IN REGULAR COURSE FOR H EARING. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IN M.A. NO. /CHNY2019 FILED BY THE . ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH NOVEMBER, 2019 IN CHENNAI. SD/- ( . ) ( S. JAYARAMAN ) + /ACCOUNTANT MEMBER /CHENNAI, /' /DATED: 29 TH NOVEMBER, 2019 . IA, SR. PS SD/- ( ) (GEORGE MATHAN) /JUDICIAL MEMBER . ) %*01 21$* /COPY TO: 1. ' /APPELLANT 2. %&' /RESPONDENT 3. ( 3* ( )/CIT(A) 4. ( 3* /CIT 5. 1!45 %* /DR 6. 5 6 /GF M.A. NO. /CHNY2019 IN I.T.(TP)A. NO.26/MDS/2018 :- 3 -: