Gee Gee Holdings Pvt. Ltd., CHENNAI V. ITO, CHENNAI

MA 348/CHNY/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5363 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 27-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIVA SRINIVAS

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI ... , . !'# ! ,% !& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER '' / M.P. NOS.348 & 350/MDS/2016 (IN I.T.A. NOS.775/MDS/13 AND C.O. NO.94/MDS/2013 ) ( )( / ASSESSMENT YEAR : 2008-09 M/S GEE GEE HOLDING (CHENNAI) PVT. LTD., OLD NO.31, NEW NO.6, DR. RADHAKRISHNAN SALAI, 9 TH STREET, MYLAPORE, CHENNAI - 600 004. PAN : AABCG 1035 D V. THE INCOME TAX OFFICER, COMPANY WARD II(1), CHENNAI. (+,( /PETITIONER) (+-,./ RESPONDENT) +,( 0 1 /PETITIONER BY : SH. SAROJ KUMAR PARIDA, ADVO CATE +-,. 0 1 / RESPONDENT BY : SHRI SHIVA SRINIVAS, JCIT 2 0 3% / DATE OF HEARING : 17.03.2017 4') 0 3% / DATE OF PRONOUNCEMENT : 17.03.2017 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITIONS ON THE GROUND THAT THERE IS AN ERROR IN THE ORDER O F THIS TRIBUNAL DATED 26.05.2016. 2 M.P. NOS.348 & 350/MDS/16 2. SH. SAROJ KUMAR PARIDA, THE LD.COUNSEL FOR THE A SSESSEE, SUBMITTED THAT THE CORRECT NAME OF THE ASSESSEE IS GEE GEE HOLDING (CHENNAI) PVT. LTD. THIS IS APPARENT FROM THE ORDER OF THE CIT(APPEALS) AS WELL GROUNDS OF THE REVENUE BEFORE THIS TRIBUNAL. HOWEVER, THE ERROR HAS CREPT IN THE ORDER OF THIS T RIBUNAL. THE NAME OF THE ASSESSEE REFERRED IN THE CAUSE TITLE AS GEE GEE HOLDING PVT. LTD. INSTEAD OF GEE GEE HOLDING (CHENNAI) PVT. LTD . THEREFORE, THE NAME OF THE ASSESSEE MAY BE RECTIFIED ACCORDINGLY. 3. WE HAVE HEARD SHRI SHIVA SRINIVAS, THE LD. DEPAR TMENTAL REPRESENTATIVE ALSO. THE LD. D.R. VERY FAIRLY SUBM ITTED THAT THE ERROR CREPT IN THE CAUSE TITLE NEEDS TO BE RECTIFIE D. 4. WE HAVE CONSIDERED THE SUBMISSIONS ON EITHER SID E AND PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. AS SEEN FROM ASSESSMENT ORDER AS WELL AS THE ORDER OF THE CIT(AP PEALS) AND THE GROUNDS OF APPEAL BEFORE THIS TRIBUNAL, THE NAME OF THE ASSESSEE IS GEE GEE HOLDINGS (CHENNAI) PVT. LTD. HOWEVER, IN THE CAUSE TITLE OF THE ORDER OF THIS TRIBUNAL, IT IS MENTIONED AS GEE GEE HOLDING PVT. LTD. THIS ERROR HAS CREPT BECAUSE FORM NO.36 FILED BY THE REVENUE HAS REFERRED THE NAME OF THE ASSESSEE AS GE E GEE HOLDING PVT. LTD. AS RIGHTLY SUBMITTED BY THE LD.C OUNSEL FOR THE ASSESSEE AND THE LD. DEPARTMENTAL REPRESENTATIVE, T HE CORRECT 3 M.P. NOS.348 & 350/MDS/16 NAME OF THE ASSESSEE IS GEE GEE HOLDING (CHENNAI) PVT. LTD.. THEREFORE, THIS NEEDS TO BE RECTIFIED. ACCORDINGLY , THE ORDER OF THIS TRIBUNAL DATED 26.05.2016 IS RECTIFIED AS FOLLOWS:- IN THE CAUSE TITLE, THE FOLLOWING SHALL BE DELETE D: M/S GEE GEE HOLDING PVT. LTD. INSTEAD, FOLLOWING SHALL BE INSERTED: M/S GEE GEE HOLDING (CHENNAI) PVT. LTD. 5. THE ORDER OF THIS TRIBUNAL DATED 26.05.2016 IS A CCORDINGLY RECTIFIED. 6. IN THE RESULT, THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE STAND ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH MARCH, 2017 AT CHENNAI. SD/- SD/- (. !'# ! ) ( ... ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 6 /DATED, THE 17 TH MARCH, 2017. KRI. 4 M.P. NOS.348 & 350/MDS/16 0 +37' 8')3 /COPY TO: 1. +,( / PETITIONER 2. +-,. /RESPONDENT 3. 2 93 () /CIT(A) 4. 2 93 /CIT 5. ': +3 /DR 6. ;( < /GF.