ACIT, CHENNAI V. Lifecell International Pvt Ltd., CHENNAI

MA 408/CHNY/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7044 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 6 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 13-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R CLEMENT RAMESH KUMAR
• Assessee Lawyers: N VIJAYAKUMAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A BENCH, CHENNAI . , , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER MISCELLANEOUS PETITION NO.408/CHNY/2017 IN I.T.A.NO.527/MDS/2016 ( / ASSESSMENT YEAR :2011-12) THE DCIT, CORPORATE CIRCLE 4(1), CHENNAI. VS M/S. LIFE CELL INTERNATIONAL PVT. LTD., 26, VANDALUR, KELAMBAKKAM MAIN ROAD, KEELAKOTTAIYUR VILLAGE, CHENNAI 600 048. PAN: AAECA7997B ( / APPLICANT) ( / RESPONDENT) / APPLICANT BY : SHRI R. CLEMENT RAMESH KUMAR, ADDL.CIT /RESPONDENT BY : SHRI N. VIJAYAKUMAR, CA /DATE OF HEARING : 10.08.2018 /DATE OF PRONOUNCEMENT : 10.08.2018 / O R D E R THE MISCELLANEOUS PETITION IS FILED BY THE REVENUE PRAYING FOR RECTIFYING THE MISTAKE APPARENT ON RECORD BY RECALLING THE ORDER OF THE TRIBUNAL PASSED IN I.T.A. NO.527/MDS/2016 & CO NO.66/MDS/2016 DATED 22.07.2016 FOR THE ASSESSMENT YEAR 2011-12. 2. THE LD.DR SUBMITTED BEFORE US THAT THE TRIBUNAL IN ITS ORDER IN I.T.A. NO.527/MDS/2016 DATED 22.07.2016 HAD WRONGLY MENTIONED THE ASSESSMENT YEAR AS 2007-08 INSTEAD OF 2011-12. HE THEREFORE PLEADED THAT THE BENCH MAY PASS APPROPRIATE ORDER BY RECTIFYING THE SAME. 2 MP NO.408/CHNY/ 2017 3. HOWEVER ON PERUSING THE RECORD, WE FIND THAT THE TRIBUNAL HAD CURED THE MISTAKE BY PASSING CORRIGENDUM ON 23.12.2016 AS FOLLOWS:- CORRIGENDUM IN TRIBUNALS ORDER DATED 22 ND JULY, 2016, IN THE ABOVE APPEAL AND THE CROSS OBJECTION, THE ASSESSMENT YEAR IN THE CAUSE TITLE IS TO BE READ AS 2011-12 INSTEAD OF 2007-08. SINCE THE TRIBUNAL HAD ALREADY CURED THE MISTAKE IN THE ORDER OF THE TRIBUNAL DATED 22.07.2016 BY PASSING CORRIGENDUM ON 23.12.2016, WE DO NOT FIND IT NECESSARY TO ENTERTAIN THE MISCELLANEOUS PETITION OF THE REVENUE. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILLED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH AUGUST, 2018 AT CHENNAI. SD/- SD/- ( ) (DUVVURU R.L REDDY) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, /DATED 10 TH AUGUST, 2018 RSR . /COPY TO: 1. / APPLICANT 2. / RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. /GF.