A.S.Shipping Agencies Pvt. Ltd., CHENNAI V. DCIT, CHENNAI

MA 161/CHNY/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0984 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 2 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 13-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN
• Assessee Lawyers: ARJUN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI ... , . !'# ! , $ !% BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER && / M.P. NOS.160, 161, 162, 163 & 164/CHNY/2016 (IN I.T.A. NOS.2763, 2764, 2765, 2766 & 2767/MDS/20 14) ' (' / ASSESSMENT YEARS : 2006-07, 2007-08, 2008-09, 201 0-11 & 2011-12 M/S A.S. SHIPPING AGENCIES PVT. LTD., NO.113 (OLD NO.55), ARMENIAN STREET, CHENNAI - 600 001. PAN : AAACA 2906 N V. THE DEPUTY COMMISSIONER OF INCOME TAX, COMPANY CIRCLE 1(1), CHENNAI - 600 034. (*+' /PETITIONER) (*,+-/ RESPONDENT) *+' / 0 /PETITIONER BY : SHRI ARJUN, CA *,+- / 0 / RESPONDENT BY : SHRI B. SAGADEVAN, JCIT 1 / 2$ / DATE OF HEARING : 07.09.2018 3'( / 2$ / DATE OF PRONOUNCEMENT : 07.09.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITIONS ON THE GROUND THAT THERE IS AN ERROR IN THE ORDER O F THIS TRIBUNAL DATED 13.11.2015. 2. SHRI ARJUN, THE LD. REPRESENTATIVE FOR THE ASSES SEE, SUBMITTED THAT THIS TRIBUNAL REMITTED BACK THE MATT ER TO THE FILE OF THE 2 M.P. NOS.160 TO 164/CHNY/16 ASSESSING OFFICER EVEN THOUGH THERE WAS A JUDGMENT OF MADRAS HIGH COURT IN CIT V. M/S A.L. LOGISTICS PVT. LTD. I N TAX CASE (APPEAL) NO.1031 OF 2014 DATED 23.12.2014. THEREFO RE, ACCORDING TO THE LD. REPRESENTATIVE, THE ORDER OF THIS TRIBUN AL MAY BE RECALLED AND AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO ARGUE THE CASE ON MERIT. 3. ON THE CONTRARY, SHRI B. SAGADEVAN, THE LD. DEPA RTMENTAL REPRESENTATIVE, SUBMITTED THAT THERE IS NO ERROR IN THE ORDER OF THIS TRIBUNAL. THIS TRIBUNAL DIRECTED THE ASSESSING OFF ICER TO CONSIDER THE JUDGMENT OF MADRAS HIGH COURT AND THEREAFTER DE CIDE THE CASE IN ACCORDANCE WITH LAW. THEREFORE, ACCORDING TO TH E LD. D.R., THE ASSESSEE MAY NOT HAVE ANY GRIEVANCE AT ALL. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. THIS TRIBUNAL, AS RIGHTLY SUBMITTED BY THE LD. D.R., REMITTED BACK TH E MATTER TO THE FILE OF THE ASSESSING OFFICER TO RE-EXAMINE THE CASE OF THE ASSESSEE IN THE LIGHT OF THE JUDGMENT OF MADRAS HIGH COURT IN A .L. LOGISTICS PVT. LTD. (SUPRA). IT IS FOR THE ASSESSEE TO PLACE ALL THE MATERIAL FACTS BEFORE THE ASSESSING OFFICER SO THAT THE ASSESSING OFFICER MAY CONSIDER AND COMPLETE THE ASSESSMENT IN THE LIGHT O F THE JUDGMENT OF MADRAS HIGH COURT IN A.L. LOGISTICS PVT. LTD. (S UPRA). IN VIEW OF 3 M.P. NOS.160 TO 164/CHNY/16 THE ABOVE, THIS TRIBUNAL FINDS NO ERROR IN THE ORDE R OF THIS TRIBUNAL DATED 13.11.2015 WHICH NEEDS RECTIFICATION UNDER SE CTION 254(2) OF THE INCOME-TAX ACT, 1961. 5. WITH THE ABOVE OBSERVATION, ALL THE MISCELLANEOU S PETITIONS FILED BY THE ASSESSEE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON 7TH SEPTEMBER, 2018 AT CHENNAI. SD/- SD/- (. !'# ! ) ( ... ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) $ / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 7 TH SEPTEMBER, 2018. KRI. / *26& 7&(2 /COPY TO: 1. *+' / PETITIONER 2. *,+- /RESPONDENT 3. 1 82 () /CIT(A) 4. 1 82 /CIT 5. &9 *2 /DR 6. ' : /GF.