M/s. FL Smidth Minerals Pvt. Ltd., CHENNAI V. ACIT, CHENNAI

MA 224/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4937 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 28-10-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 29-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Assessee Lawyers: S SRINIRANJANI

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , . , BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER M.A. NO: 224 / MDS/ 2016 [IN I.T.A.NO.1918/MDS/2015] ASSESSMENT YEAR : 2005-06 M/S. FL SMIDTH MINERALS (P) LTD., (SINCE MERGED WITH FLSMIDTH PVT. LTD.) FLSMIDTH HOUSE, 34, EGATOOR, KELAMBAKKAM, OLD MAHABALIPURAM ROAD, CHENNAI - 603 103 PAN: AAACF1122D VS. ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 2(1), CHENNAI 600 034. (APPLICANT) ( /RESPONDENT) APPLICANT BY : MS. S. SRINIRANJAN I , ADVOCATE . RESPONDENT BY : SHRI A.V. SREEKANTH, JCIT /DATE OF HEARING : 28.10.2016 /DATE OF PRONOUNCEMENT : 01.11.2016 /O R D E R PER G. PAVAN KUMAR, JUDICIAL MEMBER: THE MISCELLANEOUS PETITION FILED SEEKING RECALL O F ORDER OF THE TRIBUNAL IN ITA NO. 1918/MDS/2016, DATED 19.04.2016 OF REVENUE APPEAL AS THE ASSESSEE ALSO FILED APPEAL FOR SAID ASSESSMENT YEAR ITA NO. 1697/ CHNY/2015. 2. AT THE TIME OF HEARING THE LD. AR OF THE ASSESS EE REQUESTED FOR CLUBBING OF APPEALS AND TO BE DISPOSED OFF BY COMMON ORDER. TH E LD. DR OF THE REVENUE HAS NO KNOWLEDGE OF THE ASSESSEE APPEAL AT THE TIME OF HEA RING ON 05.04.2016. :-2-: M.A. NO. 224/MDS/2016 3. WE HEARD BOTH THE PARTIES AND CONSIDERED THE PET ITION AND FOUND THAT IT IS SETTLED LAW THAT WHEN THERE IS A CROSS APPEAL, BOTH APPEALS ARE TO BE CLUBBED AND HEARD TOGETHER AND DISPOSED OFF BY A COMMON ORDER. FURTHER, THE LD. AR SUBMITTED THAT THE ASSEESSEE APPEAL ITA NO. 1697/CHY/2015 IS POSTED FOR HEARING ON 08.11.2016. HENCE, WE IN THE INTEREST OF THE JUSTI CE, RECALL THE ORDER OF THE TRIBUNAL DATED 19.04.2016 IN ITA NO. 1918/MDS./2015 AND DIRE CT THE REGISTRY TO CLUB BOTH THE APPEALS ITA NO. 1918/MDS./2015 AND ITA NO. 1697/CHN Y/2015 AND POST FOR HEARING ON 08.11.2016. IN THE RESULT, MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON TUESDAY, THE 1 ST DAY OF NOVEMBER, 2016 AT CHENNAI. SD/- SD/- ( ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER ( (( ( . ) )) ) (G. PAVAN KUMAR) /JUDICIAL MEMBER /CHENNAI, /DATED: 01ST NOVEMBER, 2016 JPV /COPY TO: 1. APPLICANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT, 5. /DR 6. /GF.