KALI BMH SYSTEMS PVT. LTD., KUMBAKONAM V. DCIT, CIRCLE - 2 (1), TRICHY

MA 169/CHNY/2022

AI Insights

The case involves Kali BMH Systems P. Ltd., the petitioner, who sought to recall an earlier Tribunal order concerning their income tax assessment for the year 2013-14. The original order, which dismissed their appeal, was based on precedents from earlier assessment years (2010-11, 2008-09, 2009-10, and 2012-13). The petitioner argued that the current facts were not adequately considered in the previous decision. However, the Departmental Representative contended that the Tribunal's decision was correct and consistent with past rulings. After reviewing the submissions and the earlier judgment, the Tribunal found no grounds to recall the order, leading to the dismissal of the petition.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134879 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 16-02-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 14-11-2022
• Other Referred Cases: I.T.A. No.864/Chny/2020, I.T.A. Nos. 1186, 1631, 1632 & 1633/Mds/2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ‘डी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI ŵी वी. दुगाŊ राव, Ɋाियक सद˟ एवं ŵी मनोज कु मार अŤवाल, लेखा सद˟ के समƗ । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member M.P. No. 169/Chny/2022 आयकर अपील सं./ [In I.T.A. No.864/Chny/2020] िनधाŊरण वषŊ/Assessment Year: 2013-14 Kali BMH Systems P. Ltd., 42/6, B2, Chennai Road, Melacauvery, Kumbakonam 612 002. [PAN:AADCK0974H] Vs. The Deputy Commissioner of Income Tax, Circle 2(1), Trichy. (Petitioner by) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Petitioner by : Shri K. Ravi, Advocate ŮȑथŎ की ओर से/Respondent by : Shri D. Hema Bhupal, JCIT सुनवाई की तारीख/ Date of hearing : 17.02.2023 घोषणा की तारीख /Date of Pronouncement : 22.02.2023 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: By means of present Miscellaneous Petition, the assessee seeks to recall the order passed by the Tribunal in I.T.A. No. 864/Chny/2020 dated 16.09.2022 relevant to the assessment year 2013-14. 2. By referring to the petition, the ld. Counsel for the assessee has submitted that the Bench has followed assessee’s own case for earlier assessment years and in the present assessment year, the assessee’s case and facts are not properly considered and therefore, the order M.P. No.169/Chny/22 2 passed by the Tribunal may be recalled. 3. On the other hand, the ld. DR has submitted that the Tribunal has rightly following the decision of earlier assessment years dismissed the appeal of the assessee and the order of the Tribunal may not be recalled. 4. We have heard both the sides, perused the order passed by the Tribunal dated 16.09.2022 and find that the Tribunal, by following assessee’s own case in I.T.A. Nos. 1186, 1631, 1632 & 1633/Mds/2015 for earlier assessment years 2010-11, 2008-09, 2009-10 & 2012-13, decided the appeal on merits. The facts and circumstances of the present case are mutatis mutandis to earlier assessment years. Thus, we find no mistake apparent on record to recall the order of the Tribunal dated 16.09.2022. 5. In the result, the MP filed by the assessee is dismissed. Order pronounced on 22 nd February, 2023 at Chennai. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 22.02.2023 Vm/- M.P. No.169/Chny/22 3 आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.