Sony Fireworks Pvt. Ltd., Sivakasi V. DCIT, Madurai

MA 183/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4725 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 04-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIVA SRINIVAS
• Assessee Lawyers: V RAJASEKARAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , . , ! ' BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.A.NOS.182 TO 185/MDS/2016 [IN C.O.NOS.188 TO 191/MDS/2013] ASSESSMENT YEARS : 2005-06, 2006-07, 2007-08 & 2008 -09 M/S.SONY FIREWORKS PVT.LTD., NO.74, VELAYUTHAM ROAD, SIVAKASI 626 123. PAN: AADCS 3010 J V. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE III, MADURAI. (APPLICANT) ( /RESPONDENT) APPLICANT BY : SHRI V.RAJASEKARAN, C.A. RESPONDENT BY : SHRI SHIVA SRINIVAS, JCIT # $%! /DATE OF HEARING : 23.09.2016 &' $%! /DATE OF PRONOUNCEMENT : 23.09.2016 /O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE ASSESSEE FILED ALL THE FOUR MISCELLANEOUS PET ITIONS ON THE GROUND THAT THERE IS AN ERROR IN THE ORDER OF THIS TRIBUNAL. 2 M.A.NOS.182 TO 185/MDS/2016 2. REFERRING TO THE ORDER OF THIS TRIBUNAL, MORE PA RTICULARLY AT PARAGRAPH 16, SHRI V.RAJASEKARAN, THE LEARNED REPRE SENTATIVE FOR THE ASSESSEE SUBMITTED THAT WHILE CONSIDERING THE DEPAR TMENT APPEAL, THIS TRIBUNAL FOUND THAT THERE IS NO REASON TO INTERFERE WITH THE ORDER OF THE LOWER AUTHORITY. HOWEVER, AT PARAGRAPH 18, THE TRIB UNAL OBSERVED THAT THE APPEALS OF THE REVENUE ARE ALLOWED. ACCORDING T O THE LEARNED REPRESENTATIVE FOR THE ASSESSEE, IT IS ONLY A TYPOG RAPHICAL ERROR. SINCE THIS TRIBUNAL DO NOT FIND ANY REASON TO INTERFERE WITH T HE ORDER OF THE LOWER AUTHORITY AND CONFIRMS THE ORDER OF THE CIT(A), APP EAL OF THE REVENUE HAS TO BE DISMISSED. HOWEVER, INSTEAD OF THE WORD DISMISSED IT IS TYPED AS ALLOWED. THEREFORE, IT NEEDS TO BE RECTIFIED. 3. WE HEARD SHRI SHIVA SRINIVAS, THE LEARNED DEPART MENT REPRESENTATIVE ALSO. THE DEPARTMENT REPRESENTATIVE VERY FAIRLY SUBMITTED THAT IN VIEW OF THE FINDING OF THE TRIBUNAL, APPEAL OF THE REVENUE HAS TO BE DISMISSED. HOWEVER, INSPITE OF DISMISSED IT WA S TYPED AS ALLOWED. THEREFORE, TO THAT EXTENT THERE IS AN ERROR IN THE ORDER OF THIS TRIBUNAL. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. WHILE CON SIDERING THE APPEALS OF THE DEPARTMENT, THIS TRIBUNAL AT PARAGRAPH 16 OF THE ITS ORDER SPECIFICALLY FOUND THAT THERE WAS NO REASON TO INTE RFERE WITH THE ORDER OF 3 M.A.NOS.182 TO 185/MDS/2016 THE LOWER AUTHORITY AND THEREFORE, THE DEPARTMENTS APPEALS ARE TO BE DISMISSED. HOWEVER, AT PARAGRAPH 18, THIS TRIBUNAL BY MISTAKE OBSERVED THAT THE REVENUES APPEALS ARE ALLOWED. AS RIGHTLY SUBMITTED BY THE LEARNED REPRESENTATIVE, IT IS ONLY A TYPOGRAPHICAL ERROR. INSPITE OF THE WORD DISMISSED IT WAS TYPED AS ALLOWED. THEREFO RE, TO THAT EXTENT THERE IS AN ERROR IN THE ORDER OF THIS TRIBUNAL. AC CORDINGLY, THE ORDER OF THIS TRIBUNAL DATED 01.04.2016 IS RECTIFIED AS FOLL OWS: AT PARAGRAPH 18, PAGE NO.13 OF THE TRIBUNAL ORDER D ATED 01.04.2016, THE FOLLOWING SHALL BE DELETED. ALLOWED INSTEAD OF THAT, THE FOLLOWING SHALL BE INSERTED. DISMISSED 5. AFTER RECTIFICATION, THE ORDER OF THIS TRIBUNAL DATED 01.04.2016, PARAGRAPH 18 SHALL BE READ AS FOLLOWS: 18. IN THE RESULT, ALL THE APPEALS OF THE REVENU E ARE DISMISSED AND THE CROSS OBJECTIONS FILED BY THE ASSESSEE ARE DISMISSED. 6. THE ORDER OF THE TRIBUNAL IS RECTIFIED ACCORDING LY. 4 M.A.NOS.182 TO 185/MDS/2016 7. IN THE RESULT, ALL THE FOUR MISCELLANEOUS PETITI ONS FILED BY THE ASSESSEE IN M.A.NOS. 182 TO 185/MDS/2016 STANDS ALL OWED. ORDER PRONOUNCED ON 23 RD SEPTEMBER, 2016 AT CHENNAI. SD/- SD/- ( . ) ( . . . ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) ! /ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, ( /DATED, THE 23 RD SEPTEMBER, 2016. SP. $ )%*+ ,+'% /COPY TO: 1. APPLICANT 2. )-./ /RESPONDENT 3. # 0% ( )/CIT(A) 4. # 0% /CIT, 5. +1 )% /DR 6. 23 4 /GF.