DCIT, Tiruppur V. Armstrong Knitting Mills, Tiruppur

MA 186/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4735 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-09-2016
• Appeal Filed By: Department
• Bench Allotted: B
• Next Hearing Date: 23-09-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 18-07-2016
• Court: TRIBUNAL
• Department Lawyers: MRS R ILIAVARASIJCITD R
• Keywords: Rectification of order

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : CHENNAI , ! ' ! # . $% & '( BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY , JUDICIAL MEMBER M.A. NO.186/MDS./2016 ( I.T.A.NO.1698/MDS./2014 ASSESSMENT YEAR :2010-11) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-I,121 SIXTY FEET ROAD, TIRUPUR 641 602. VS. M/S.ARMSTRONG KNITTING MILLS , 61-C.SAMINATHAPURAM,2 ND STREET, ANUPPARPALAYAM POST, TIRUPUR 641 652. [PAN AAFFA 1226 P ] ( )* / APPELLANT) ( +,)* /RESPONDENT) / APPELLANT BY : MRS.R.ILIAVARASI,JCIT,D.R /RESPONDENT BY : NONE / DATE OF HEARING : 23 - 09 - 201 6 / DATE OF PRONOUNCEMENT : 23 - 09 - 2016 - / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THIS MISCELLANEOUS PETITION IS FILED BY THE REVENU E, PRAYING FOR ISSUING A CORRIGENDUM TO THE REVENUES APPEAL PASSED ON 06.01.2016 DUE TO WRONGLY MENTIONED THE NAME OF THE MA NO.186/MDS./16 :- 2 -: ASSESSEE FIRM AND PAN IN THE TITLE OF REVENUES APP EAL IN ITA NO.1698/MDS./2014 FOR ASSESSMENT YEAR 2010-11. 2. AT THE OUTSET, LD.D.R SUBMITTED THE FOLLOWING P OINTS FOR OUR CONSIDERATION. 1. IN THE ORDER DATED:06/01/2016 IN ITA NO. 747/MDS /2014 AND ITA NO. 1725/MDS/2014 FOR THE ASSESSMENT YEAR 2009-10 & ITA NO.1698/MDS/2014 FOR THE A.Y. 2010-2011, THE HONOUR ABLE INCOME TAX APPELLATE TRIBUNAL, C BENCH, CHENNAI HAS PASS ED CONSOLIDATED APPELLATE ORDERS IN THE CASE OF COMPANY M/S ARMSTRO NG KNITTING MILLS PVT. LTD., (PAN-AAECA3667Q) AND THE FIRM M/S ARMSTR ONG KNITTING MILLS (PAN-AAFFA1226P). 2. THE HONOURABLE ITAT WHILE PASSING THE ORDER IN R EVENUE APPEAL IN ITA NO.1698/MDS/2014, IT HAS INADVERTENTLY QUOTED T HE NAME OF THE COMPANY ASSESSEE M/S ARMSTRONG KNITTING MILLS PVT. LTD., (PAN- AAECA3667Q) INSTEAD OF MILLS (PAN-AAFFA1226P). THE GROUNDS OF APPEAL AND FORM-36 FILED BY THE REVENUE WAS VERIFIE D AND IT IS FOUND THAT THE REVENUE APPEAL IN ITA NO.1698/MDS/2014 IS FILED FOR A.Y. 2010-11 IN RESPECT OF THE ASSESSEE FIRM M/SARMSTRON G KNITTING MILLS (AAFFA1226P). 3. IT IS FURTHER CLARIFIED BEFORE HONOURABLE ITAT T HAT, THE REVENUE APPEAL IN ITA NO.1698/MDS/2014 FOR A.Y. 2010-11 PERTAINS T O THE ASSESSEE FIRM M/S ARMSTRONG KNITTING MILLS (AAFFA1226P) AND NOT ASSESSEE COMPANY M/S ARMSTRONG KNITTING MILLS (PAN-AAFFA1226 P). THE GROUNDS BEFORE THE HONOURABLE ITAT FILED BY REVENUE IS IN RESPECT OF ONLY ONE ISSUE-80 IA(5) DEDUCTION VIDE ITA NO. 1698 /MDS/2014 FOR A.Y. 2010-11. MA NO.186/MDS./16 :- 3 -: 4. HENCE, IT IS REQUESTED BEFORE HONOURABLE ITAT SE EKING RECTIFICATION ORDER IN THE NAME OF ASSESSEE FIRM M/S ARMSTRONG K NITTING MILLS(AAFFA 1226 P) FOR THE REVENUE APPEAL IN ITA NO.1698/MDS/2014 FILED FOR A.Y.2010-11. 5. THE ASSESSEE COMPANY ARMSTRONG KNITTING MILLS PV T. LTD., IN RESPECT OF A.Y. 2010-11 HAS FILED APPEAL BEFORE THE ITAT ONLY ON THE ISSUE OF 80 IA(3) WHICH HAS BEEN DISMISSED VIDE ITA NO. 1725/MD S/2014. THUS NO FURTHER APPEAL NEEDS TO BE FILLED BY THE REVENUE IN RESPECT OF THE ASSESSEE COMPANY ARMSTRONG KNITTING MILLS PVT. LTD. , 6. REVENUE APPEAL AGAINST THE ASSESSEE COMPANY ARMS TRONG KNITTING MILLS PVT. LTD., IS IN RESPECT OF ONLY ONE ISSUE CARBON CREDITS FOR A.Y. 2009-10. THERE IS NO CARBON CREDIT ISSUE INVOLVED F OR THE ( A.Y.2010- 11 AND HENCE NEITHER THE REVENUE NOR ASSESSEE CONTE STED IT IN RESPECT OF THE A.Y. 2010-11. 7. ON VERIFICATION OF THE ORDERS PERTAINING TO A.Y. 2010-11 IT TRANSPIRES THAT THE ADDITIONAL RELIEF IN RESPECT OF 80 IA ISSUE ITA NO.1698/MDS/2014 FOR THE A.Y,. 2010-11 APPEARS TO HAVE INADVERTENTLY RAISED TO THE ASSESSEE COMPANY DUE TO WRONG MENTIONING OF THE ASS ESSEES NAME. THIS IS TO BE CORRECTED THROUGH MISCELLANEOUS PETIT ION BEFORE THE TRIBUNAL FROM THIS END. 3. CONSIDERING THE SUBMISSIONS THE LD.D.R, THE CO ST TITLE OF REVENUES APPEAL IN ITA NO.1698/MDS./2014 FOR ASSESSMENT YEAR 2010-11 VIDE ORDER DATED 06/01/2016 WITH PAN TO BE READ AS UNDER:- M/S. ARMSTRONG KNITTING MILLS (PAN NO.AAFFA 1226 P) MA NO.186/MDS./16 :- 4 -: 4 . IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED ON 23RD SEPTEMBER, 2016, AT CHENNAI. SD/ - SD/ - . ! '# $ ( DUVVURU RL REDDY ) ) & / JUDICIAL MEMBER ( ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER %& / CHENNAI '() / DATED: 23 RD SEPTEMBER, 2016 K S SUNDARAM (*++,-.+/. / COPY TO: + 1 . / APPELLANT 3. + 0+$ / CIT(A) 5. .12+,,3 / DR 2. / RESPONDENT 4. + 0 / CIT 6. 2#4+5 / GF