DCIT,CPC, BENGALURU V. JAI BALAJI LABOUR CONTRACT, CHENNAI

MA 19/CHNY/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0207 (ITAT-CHENNAI)
• Duration Of Justice: 9 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-11-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 31-12-0000
• Assessment Year: 2018-2019
• Appeal Filed On: 11-01-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ’सी’ यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI ी वी. दुगा राव, माननीय ाियक सद एवं ी मंजूनाथा.जी, माननीय लेखा सद के सम BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA.G, HON’BLE ACCOUNTANT MEMBER Miscellaneous Application No.19/Chny/2023 (in ITA No.118/Chny/2022) िनधा रण वष /Assessment Year: 2018-19 The Income Tax Officer, Non-Corporate Ward-11(3), Chennai. v. M/s.Jai Balaji Labour- Contracts, New No.34, Old No.17/2, Kajadi Begum Street, Umarupulavar Nagar, Royapettah, Chennai. [PAN: AANFJ 1096 J] (अपीलाथ /Appellant) ( यथ /Respondent) Department by : Shri AR.V.Sreenivasan, Addl.CIT Assessee by : None सुनवाई क तारीख/Date of Hearing : 03.11.2023 घोषणा क तारीख /Date of Pronouncement : 03.11.2023 आदेश / O R D E R PER MANJUNATHA.G, ACCOUNTANT MEMBER: The assessee has filed present Miscellaneous Application u/s.254(2) of the Income Tax Act, 1961, against the order of the Tribunal in ITA No.118/Chny/2022 dated 20.07.2022, and pertains to assessment year 2018-19. MA No.19/Chny/2023 (in ITA No.118/Chny/2022) :: 2 :: 2. By relying upon the decision of the Hon’ble Supreme Court in the case of M/s. Checkmate Services P. Ltd. and others in Civil Appeal No. 2833 of 2016 dated 12.10.2022, the ld. DR has submitted that there is a mistake apparent in the order of the Tribunal and pleaded that the order of the Tribunal may be recalled and pass fresh order in light of the above Supreme Court’s decision. 3. When the Miscellaneous Appeal was taken up for hearing, none appeared on behalf of the assessee. Hence we proceed to decide the Miscellaneous Appeal on merits after hearing the Ld.DR. 4. We have heard the Ld.DR, perused the order passed by the Tribunal as well as decision of the Hon’ble Supreme Court in the case of M/s. Checkmate Services P. Ltd. and others (supra) and find that there is a mistake apparent in the order passed by the Tribunal dated 20.07.2022. Accordingly, we recall the order of the Tribunal in I.T.A. No.118/Chny/ 2022 dated 20.07.2022 relevant to assessment year 2018-19 and the appeal is restored for fresh adjudication. The appeal is taken up for hearing on 03.11.2023 and is being disposed off separately. 5. In the result, miscellaneous petition filed by the Revenue is allowed. Order pronounced on the 03 rd day of November, 2023, in Chennai. Sd/- (वी. दुगा राव) (V. DURGA RAO) याियक सद य/JUDICIAL MEMBER Sd/- (मंजूनाथा.जी) (MANJUNATHA.G) लेखा सद य/ACCOUNTANT MEMBER MA No.19/Chny/2023 (in ITA No.118/Chny/2022) :: 3 :: चे ई/Chennai, दनांक/Dated: 03 rd November, 2023. TLN आदेश क ितिलिप अ ेिषत/Copy to: 1. अपीलाथ /Appellant 3. आयकर आयु /CIT 5. गाड फाईल/GF 2. यथ /Respondent 4. िवभागीय ितिनिध/DR