ACIT, CHENNAI V. M/s. Laxmi Jewellery, CHENNAI

MA 199/CHNY/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7132 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-11-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 05-10-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A C JOSEPH IRS
• Assessee Lawyers: T BANUSEKAR

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL CHENNAI C BENCH, CHENNAI. BEFORE DR. O.K. NARAYANAN, VICE PRESIDENT AND SHRI HARI OM MARATHA, JUDICIAL MEMBER M.P. NO. 199/MDS/2011 [IN I.T.A. NO. 2005/MDS/2010] ASSESSMENT YEAR: 2007-08 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE XI, CHENNAI - 06. VS. M/S. LAXMI JEWELLERY, NO. 65, N.S.C. BOSE ROAD, SOWCARPET, CHENNAI 79. [PAN:AAAFL0161F] (APPELLANT) (RESPONDENT) REVENUE BY : SHRI A.C. JOSEPH, I.R.S., (JCIT) ASSESSEE BY : SHRI T. BANUSEKAR, C.A. DATE OF HEARING : 1 8 . 1 1 .2011 DATE OF PRONOUNCEMENT 18.11.2011 ORDER PER HARI OM MARATHA, J.M. THROUGH THIS MISCELLANEOUS PETITION, THE REVENUE H AS SOUGHT THE RECALL OF TRIBUNAL ORDER DATED 06.09.2011 RENDERED IN ITA NO. 2005/MDS/2010 IN THE ABOVE CAPTIONED CASE FOR THE A SSESSMENT YEAR 2007- 08. 2. IT HAS BEEN CANVASSED THAT THE WRITTEN SUBMISSI ON FILED BY THE DEPARTMENT ON 25.08.2011 HAS NOT BEEN TAKEN INTO CO NSIDERATION. WE HAVE CHECKED THE RECORDS AND HAVE FOUND THAT THIS IS NOT A CORRECT FACT AND ALL THE AVAILABLE RECORDS HAVE BEEN TAKEN INTO CONSIDERATIO N. MOREOVER, NON- CONSIDERATION OF WRITTEN SUBMISSION WHEN THE PARTY HAS ADVANCED ORAL SUBMISSIONS CANNOT TANTAMOUNT TO MISTAKE APPARENT F ROM THE RECORD. ONLY M.P. M.P. M.P. M.P. NO. NO. NO. NO.199 199199 199/ // /MDS MDS MDS MDS/ // /11 1111 11 2 SUCH MISTAKE AS ARE OBVIOUS, PATENT AND APPARENT CA N BE CORRECTED/RECTIFIED UNDER THE PROVISIONS OF SECTION 254 (2) OF THE ACT. ACCORDINGLY, THIS MISCELLANEOUS PETITION IS DISMISSED AS THERE IS NO MERIT. 3. IN THE RESULT, THE MISCELLANEOUS PETITION OF TH E REVENUE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18.11.2011. SD/- SD/- (DR. O.K. NARAYANAN) VICE PRESIDENT (HARI OM MARATHA) JUDICIAL MEMBER CHENNAI, DATED, THE 18.11.2011 VM/- TO: THE ASSESSEE//A.O./CIT(A)/CIT/D.R.