Priya Rajashekar, CHENNAI V. ITO, CHENNAI

MA 371/CHNY/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7012 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 11-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T BANUSEKARC A

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : CHENNAI . , ! '#$ % BEFORE SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER M.P.NO.397/CHNY./2017 ( I.T.A.NO.2906/CHNY./2016 ASSESSMENT YEAR : 2011-12 ) DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE RANGE-5, AAYAKAR BHAVAN, CHENNAI 600 034. VS. M/S.R EBAR DESIGN & DETAIL PVT. LTD ., 45,CHAMIERS ROAD, R.A.PURAM, CHENNAI-600 028. [PAN AAECR 2348 K ] ( %& / APPELLANT) ( '(%& /RESPONDENT) / APPELLANT BY : MR.R.CLEMENT REMESH KUMAR, ADDITIONAL CIT, D.R /RESPONDENT BY : MR.T.BANUSEKAR,C.A / DATE OF HEARING : 31 - 0 8 - 201 8 !'# / DATE OF PRONOUNCEMENT : 31 - 0 8 - 201 8 ) / O R D E R PER GEORGE MATHAN , JUDICIAL MEMBER MP NO.397/CHNY/2017 IS A MISCELLANEOUS PETITION FIL ED BY THE REVENUE AGAINST THE ORDER OF THE TRIBUNAL IN IT A MP NO.397/CHNY/2017 :- 2 -: NO.2906/CHNY/2016 DATED 02.05.2017. 2. MR.R.CLEMENT REMESH KUMAR REPRESENTED ON BEHALF OF THE REVENUE AND MR.T.BANUSEKAR REPRESENTED ON BEHALF OF THE ASSESSEE. 3. IT WAS SUBMITTED BY LD.D.R THAT THE CAUSE TITLE IN ASSESSEES APPEALS IN ITA NO.2906/MDS/2016, DISPOSED OFF VIDE ORDER DATED 02.05.2017 BY THE TRIBUNAL WHEREIN ASSESSMENT YEAR WAS INADVER TENTLY MENTIONED AS 2012-13 INSTEAD OF 2011-12 . THUS, THE LD.D.R PRAYED THAT THE MISTAKE APPARENT FROM RECORD MAY BE RECTIFIED AS ASSESSMENT YEAR 2011-12. 4. IN REPLY, LD.D.R RAISED NO OBJECTION. 5. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE SIDES. WE HAVE PERUSED THE MATERIAL ON RECORD, AS ALSO THE FILE IN RESPECT OF THE APPEAL CITED SUPRA. ADMITTEDLY, AN ERROR HAS BE EN CREPT IN THE ORDER OF TRIBUNAL IN RESPECT OF ASSESSMENT YEAR IN THE TITLE OF THE ORDER OF TRIBUNAL DATED 02.05.2017. CONSEQUENTLY, THE SAME STANDS RECTIFIED AND READS AS FOLLOWS:- %&# , ' ( , ) IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI * )+, - . , /+ * . . , BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER MP NO.397/CHNY/2017 :- 3 -: $ ./ I.T.A. NO. 2906/MDS/2016 * #+ / ASSESSMENT YEAR : 2011-12 M/S. REBAR DESIGN & DETAIL PVT. LTD., NO. 45, CHAMIERS ROAD, R.A. PURAM, CHENNAI 600 028. [PAN: AAECR 2348K] VS. DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE RANGE -5, AAYAKAR BHAVAN, 121, MAHATMA GANDHI ROAD, CHENNAI 600 034. ( %& / APPELLANT) ( '(%& /RESPONDENT) 0 APPELLANT BY : SHRI T. BANUSEKAR, CA / RESPONDENT BY : SHRI SUPRIYO PAL, JC IT /DATE OF HEARING : 05.04.2017 !'# /DATE OF PRONOUNCEMENT : 02.05.2017 ) /O R D E R 5.1 FURTHER, THE BENCH FINDS A MISTAKE IN THE HEAD ER OF THE ORDER WHEREIN THE APPEAL NUMBER IS WRONGLY MENTIONED AS I TA NO.2907/MDS./2016 INSTEAD OF ITA NO.2906/MDS./2016. THE BENCH SUO MOTO RECTIFIES THE MISTAKE APPARENT ON THE HEAD ER OF THE TRIBUNALS ORDER DATED 02.05.2017, AND READS AS FOL LOWS:- ITA NO.2906/MDS/2016 MP NO.397/CHNY/2017 :- 4 -: 6 IN THE RESULT, THE MISCELLANEOUS PETITION FILED B Y THE REVENUE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 31 ST AUGUST, 2018, AT CHENNAI. SD/ - SD/ - ( 12 3 .4.5 6 ( ABRAHAM P GEORGE) ! / ACCOUNTANT MEMBER ( % ) (GEORGE MATHAN) * ! / JUDICIAL MEMBER ) / CHENNAI 7+ / DATED: 31 ST AUGUST, 2018. K S SUNDARAM 89:; :' / COPY TO: 1 . / APPELLANT 3. <=6 / CIT(A) 5. :>?%& / DR 2. / RESPONDENT 4. < / CIT 6. ?@5A / GF