DCIT, CHENNAI V. M/s. Aircel Cellular Limited, CHENNAI

MA 161/CHNY/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5223 (ITAT-CHENNAI)
• Duration Of Justice: 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-10-2010
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2002-2003
• Appeal Filed On: 21-09-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P B SEKARAN
• Assessee Lawyers: DR ANITA SUMANTH
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH A CHENNAI BEFORE SHRI P.P. PARIKH, V.P. AND SHRI HARI OM MARATHA, JM .. MP NO. 161/MDS/2010 A/O I.T.A. NO. 1415/MDS/2007 [A Y: 2002-03] THE D.C.I.T COMPANY CIRCLE 1(1) CHENNAI VS. M/S AIRCEL CELLULAR LIMITED 5 TH FLOOOR, SPENCER PLAZA 769, ANNA SALAI CHENNAI 600 002. PAN : AAACA 5136 R (APPELLANT) (RESPONDENT) ASSESSEE BY : DR. ANITA SUMANTH DEPARTMENT BY : SHRI P.B. SEKARAN O R D E R PER HARI OM MARATHA, JM: IN THIS M.P. FILED BY THE REVENUE, ITS GRIEVANCE I S THAT THERE IS A MISTAKE APPARENT FROM THE RECORD IN THE ORDER DAT ED 31.3.2010 OF THIS TRIBUNAL AT PARA 1 IN ITA NO. 1415/MDS/2007 AN D SOUGHT RECTIFICATION OF THE SAME. THE ALLEGED MISTAKE AS IT APPEARS IN THE PRAYER MENTIONED IN THE M.P. IS AS UNDER: PAGE 2 OF2 MP NO. 161//MDS/2010 CIT(A), CHENNAI I HAS PASSED THE ORDER U/S 263 ON 21.3.2007, BUT VIDE PARA 1 OF ITATS ORDER IN ITA NO . 1415/MDS/2007 DATED 31.3.2010 FOR ASSESSMENT YEAR 2 002-03 IT HAS MENTIONED THE DATE OF THE ORDER U/S 263 AS 21 .2.2006. 2. WE HAVE GONE THROUGH THE TRIBUNAL ORDER DATED 31 .3.2010 AND HEARD THE PARTIES. WE FIND THAT THERE IS A MISTAKE APPARENT ON RECORD WHICH NEEDS RECTIFICATION. WE, THEREFORE, M ODIFY THE TRIBUNAL ORDER PARA 1 TO READ AS: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE LD. CIT(A) DATED 21.3.2007, PASSED U/S 263 OF TH E INCOME- TAX ACT, 1961 [HEREINAFTER REFERRED TO AS THE ACT FOR SHORT] 3. IN THE RESULT, THE MP FILED BY THE REVENUE STAND S ALLOWED AS PRONOUNCED IN THE OPEN COURT ON 1.10.2010. SD/- SD/- (P.P. PARIKH) (HARI OM MARATHA) VICE PRESIDENT JUDICIAL MEMBER CHENNAI, DATED THE 1 ST OCTOBER, 2010. VL/ COPY TO: ASSESSEE/AO/CIT (A )/CIT/D.R./GUARD FILE