DCIT Central Circle 2, Tuticorin V. VVD & Sons (P) Limited, Tuticorin

MA 315/CHNY/2019

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 1933 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 2 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-12-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 18-09-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92; 201; 43; 13

Judgement Text

आयकर अपील य अ धकरण, ‘सी’ यायपीठ, चे नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI ी वी .द ु गा राव, या यक सद य एवं ी जी.मंज ु नाथ, लेखा सद य के सम$ BEFORE SHRI V.DURGA RAO, JUDICIAL MEMBER AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER M i s c . App l i c ati on No s. 2 5 0 & 2 5 1/ C h ny/ 2 0 1 9 [ I n C. O . No . 1 32 & 13 3/ C h n y/ 201 8 i n I T A N o . 2 1 5 3 & 2 1 5 4 / C h n y / 2 0 1 8 ] ( नधा रणवष / A ss e ssm en t Ye a r s : 20 1 3 - 1 4 & 2 0 14 - 1 5) M/s. VVD & Sons P.Ltd, 182, Palayamkottai Road, Tuticorin-628 008. V s The Deputy Commissioner of Income Tax , Central Circle-2, Madurai P A N : A A A C V 8 43 8J ( ाथ क /Petitioner) ( यथ /Respondent) & Mi sc . Ap p l i ca t i o n N o s .3 15 t o 321 / Ch n y/ 2 01 9 [ I n I T A N o . 2 1 5 0 t o 2 1 5 6 / C h n y / 2 0 1 8 ] ( नधा रणवष / A ss e ssm en t Ye a r s : 20 1 0 - 1 1 & 2 0 16 - 1 7) The Deputy Commissioner of Income Tax , Central Circle-2, Madurai V s M/s. VVD & Sons P.Ltd, 182, Palayamkottai Road, Tuticorin-628 008. PA N : A A A C V 843 8J ( ाथ क /Petitioner) ( यथ /Respondent) ाथ क क ओरसे/ Petitioner by : Mr. R.Vijayaraghavan, Advocate यथ क ओरसे/Respondent by : Mr. AR V Sreenivasan, Addl.CIT स ु नवाई क तार ख/D a t e o f h e a r i n g : 03.12.2021 घोषणा क तार ख /D a t e o f P r o n o u n c e m e n t : 03.12.2021 आदेश / O R D E R PER G. MANJUNATHA, AM: This bunch of Miscellaneous Applications filed by the assessee as well as Revenue are against order of the Tribunal in ITA No.2150 to 2156/Chny/2018 dated 24.07.2019 for assessment years 2010-11 to 2012-13 and 2013-14 to 2016- 17. 2 M.P Nos.250, 251, 315 to 321 /Chny/2021 2. At the time of hearing, learned A.R for the assessee as well as learned DR present for the Revenue submitted that both parties have filed present Misc. Applications to recall order passed by the Tribunal dated 24.07.2019, because said order was passed by the Tribunal for non-rectification of defects in filing appeals/cross objections by both parties. The learned AR further submits that both parties have rectified mistakes in filing appeals/cross objections including delay in filing appeals and thus, to give reasonable opportunity of hearing to both parties, order dated 24.07.2019 of this Tribunal should be recalled. 3. We have heard both the parties and perused Miscellaneous Applications filed by the assessee as well as Revenue. We find that the Tribunal dismissed appeals filed by the Revenue and cross objections filed by the assessee on technical grounds for not rectifying defects in filing appeals/cross objections. However, not decided substantial issues involved in appeals filed by the Revenue and cross objections filed by the assessee. Therefore, considering fact that the Tribunal has not decided issues on merits and also 3 M.P Nos.250, 251, 315 to 321 /Chny/2021 both parties have rectified defects in filing appeals/cross objections, we are of the considered view that there is an error in the order of the Tribunal dated 24.07.2019, which can be rectified u/s.254(2) of the Income Tax Act, 1961. Hence, order passed by the Tribunal dated 24.07.2019 in ITA No.2150 to 2156/Chny/2018 & C.O. Nos.132 & 133/Chny/2018 is recalled and we direct the Registry to post these appeals as well as cross objections for hearing in due course. 4. In the result, Miscellaneous Applications filed by the assessee as well as the Revenue are allowed. Order pronounced in the open court on 3 rd December, 2021 Sd/- Sd/- ( वी.द ु गा राव) (जी.मंज ु नाथ) (V.Durga Rao) (G.Manjunatha) या यक सद य /Judicial Member लेखा सद य / Accountant Member चे नई/Chennai, "दनांक/Dated 3 rd December, 2021 DS आदेश क त&ल'प अ*े'षत/Copy to: 1. Appellant 2. Respondent 3. आयकर आय ु +त (अपील)/CIT(A) 4. आयकर आय ु +त/CIT 5. 'वभागीय त न1ध/DR 6. गाड फाईल/GF.