Appeal details
Counselvise Citation
[2024] 130 COUNSELVISE.COM (IT) 2135 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 month(s) 27 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
04-09-2024
Appeal Filed By
Department
Order Result
PartlyAllowed
Bench Allotted
D
Next Hearing Date
20-06-2024
Assessment Year
2013-2014
Appeal Filed On
08-05-2024
Judgement Text
1
आयकर अपीलीय अिधकरण ‘डी’ ायपीठ चेई म।
IN THE INCOME TAX APPELLATE TRIBUNAL
‘D’ BENCH, CHENNAI
माननीय ,ी एबी टी. वक2, ाियक सद5 एवं
माननीय ,ी मनोज कु मार अ:वाल ,लेखा सद5 के सम<।
BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND
HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
M.A. No.42/Chn y/2024
[In ITA No.1672/Chny/2019]
(िनधा=रण वष= / Assessment Year: 2013-14)
ACIT
Corporate Circle-1(1)
Chennai.
बनाम/
Vs .
M/s Aban Offshore Limited
113, Janpriya Crestpantheon Road,
Egmore, Chennai-600 008.
थायीलेखासं./जीआइआरसं./PAN/GIR No. AA AC A-30 12- H
(अपीलाथ /Appellant) : ( थ / Respondent)
अपीलाथ कीओरसे/ Appellant by :
Shri D. Hema Bhupal (JCIT) - Ld. DR
थ कीओरसे/Respondent by :
Shri P. Murali Mohan Rao(CA) - Ld. AR
सुनवाई की तारीख/Date of Hearing : 21-06-2024
घोषणा की तारीख /Date of Pronouncement : 05-09-2024
आदेश / O R D E R
Manoj Kumar Aggarwal (Accountant Member)
1. By way of this Miscellaneous application for Assessment Year (AY)
2013-14, the revenue seeks interference in Tribunal order passed in
revenue’s appeal ITA No.1672/Chny/2019 on 08-11-2023.
2. In the application, it has been submitted that the issue of interest
disallowance u/s 36(1)(iii) as raised in assessees’ appeal (ITA
No.2757/Chny/2017) as well as in revenue’s appeal (ITA
No.1672/Chny/2019) has been set aside to the file of Ld. AO for
2
reconsideration. However, the appeal of the revenue has been
dismissed as infructuous. It has been stated that the Tribunal has
considered the grounds filed by the revenue as the grounds filed by the
assessee. Since revenue’s grounds have been adjudicated, the same
cannot be considered as infructuous. Therefore, there is a mistake in
terms of Sec. 254(2).
Per Contra, Ld. AR submitted that in assessee’s appeal, the grounds of
appeal raised by the revenue has been mentioned which is the only error
/ mistake. The Ld. AR submitted that the grounds of department
mentioned in ITA No.2757/Chny/2017 as extracted on Page Nos.15 & 16
need to be omitted since the department’s appeal in ITA
No.1672/Chny/2019 has separately been adjudicated by the Tribunal
from Page Nos.43 onwards of the order.
3. After going through the case records as well as the order of
Tribunal, we find that the department’s grounds have separately been
adjudicated by the bench from Page No.43 onwards. The only mistake
that has occurred is the mentioning of grounds of appeal in assessee’s
appeal in ITA No.2757/Chny/2017 for AY 2013-14 on Page Nos.15 & 16.
While mentioning the assessee’s grounds of appeal, the grounds of the
department have also been extracted inadvertently. Accordingly, the
ground Nos.1 to 7 as extracted on Page Nos.15 & 16 stand deleted
since the same are department’s grounds of appeal in ITA
No.1672/Chny/2019 which have separately been adjudicated by the
bench from Page No.43 onwards. The order stand modified to that
extent. No other indulgence is required in terms of Sec. 254(2).
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4. The application stand partly allowed in terms of our above order.
Order pronounced on 5
th
September, 2024
Sd/- Sd/-
(ABY T. VARKEY) (MANOJ KUMAR AGGARWAL)
ाियक सद5 /JUDICIAL MEMBER लेखा सद5 / ACCOUNTANT MEMBER
चे5ई Chennai; िदनांक Dated : 05-09-2024
DS
आदेश की Pितिलिप अ :ेिषत / Copy of the Order forwarded to :
1. अपीलाथ /Appellant
2. थ /Respondent
3. आयकरआयु>/CIT Chennai.
4. िवभागीय ितिनिध/DR
5. गाडCफाईल/GF
Mehul