SRINIVAS THEATRES PVT LTD, CHENNAI V. DCIT, CORPORATE CIRCLE 6(2), CHENNAI

MA 156/CHNY/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2696 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 9 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-04-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 27-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: A RANJIT KUMAR PATRO

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . , , BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER & SHRI S. JAYARAMAN, ACCOUNTANT MEMBER M.P. NO. 156/CHNY/2019 [IN I.T.A. NO. 3468/CHNY/2018] ASSESSMENT YEAR: 2014-15 SRINIVAS THEATRES PRIVATE LIMITED, NO. 6, SIVANI, SARADAMBAL STREET, T. NAGAR, CHENNAI 600 017. [PAN:AAGCS0021C] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 6(2), CHENNAI. (PETITIONER) (R ESPONDENT ) PETITIONER BY : SHRI A. RANJIT KUMAR PATRO, C.A. RESPONDENT BY : SHRI SURESH PERIASAMY, JCIT / DATE OF HEARING : 09.04.2021 /DATE OF PRONOUNCEMENT : 09.04.2021 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: BY MEANS OF PRESENT MISCELLANEOUS PETITION, THE ASSESSEE SEEKS TO RECALL THE ORDER PASSED BY THE TRIBUNAL IN I.T.A. NO.3468/CHNY/2018 DATED 02.04.2019. BY REFERRING TO THE PETITION THAT THE ASSESSEE HAS RECTIFIED THE DEFECT NOTIFIED BY THE TRIBUNAL, THE LD. COUNSEL FOR THE ASSESSEE HAS PRAYED FOR RECALLING THE ORDER OF THE TRIBUNAL FOR FRESH ADJUDICATION. 2. ON THE OTHER HAND, THE LD. DR HAS FAIRLY CONCEDED THE SUBMISSIONS OF THE LD. COUNSEL. M.P. NO. 156/CHNY/19 2 3. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE ORDER PASSED BY THE TRIBUNAL AS WELL AS PETITION FILED BY THE ASSESSEE. AS THE ASSESSEE HAS RECTIFIED THE DEFECT NOTIFIED BY THE TRIBUNAL, WE RECALL THE ORDER OF THE TRIBUNAL IN I.T.A. NO.3468/CHNY/2018 DATED 02.04.2019 AND POST THE APPEAL FOR HEARING ON 31.05.2021. SINCE THE DATE OF HEARING OF THE APPEAL WAS PRONOUNCED IN THE OPEN COURT, NO SEPARATE NOTICE WOULD BE ISSUED TO BOTH THE PARTIES. 4. IN THE RESULT, THE MP FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THE 09 TH APRIL, 2021 AT CHENNAI. SD/- SD/- (S. JAYARAMAN) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 09.04.2021 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.