Siva Industries and Holdings Limited, CHENNAI V. ACIT, CHENNAI

MA 44/CHNY/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5562 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-04-2017
• Appeal Filed By: Assessee
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 09-03-2017
• Court: TRIBUNAL
• Department Lawyers: A SASI KUMAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : CHENNAI , . ! '# BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G.PAVAN KUMAR, JUDICIAL MEMBER M.P.NO.44/MDS./2017 (I.T.A.NO.687/MDS./2015 ASSESSMENT YEARS : 2010-11) M/S.SIVA INDUSTRIES & HOLDINGS LTD., (FORMERLY KNOWN AS STERLING INFOTECH LTD.,) FIRST FLOOR, BLOCK-1,BELICIAA TOWERS, DOOR NO.71/1,MRC NAGAR MAIN ROAD, RAJA ANNAMALAIPUAM, CHENNAI 600 028. VS. ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE VI(3), CHENNAI 600B 034. [PAN AAACS 4460 M ] ( $% / APPELLANT) ( &'$% /RESPONDENT) / APPELLANT BY : MR.ASHIK SHAH, C.A /RESPONDENT BY : MR.A.SASI KUMAR, JCIT, DR / DATE OF HEARING : 21.04 .2017 / DATE OF PRONOUNCEMENT : 26 .04 .2017 ( / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THIS MISCELLANEOUS PETITION IS FILED BY THE ASSE SSEE SEEKING FOR RECTIFICATION OF THE ORDER OF THE TRIBUNAL IN ITA N O. 687/MDS./2015 FOR THE ASSESSMENT YEAR 2010-11 DATED 07.10.2016. MA NO.44 /MDS./2017 :- 2 -: 2. THE LD.A.R SUBMITTED THAT THIS APPEAL CAME FOR HEARING ALONG WITH THE FOLLOWING ASSESSEES APPEALS IN I.T.A.NOS.1039/MDS./2014, 2108/MDS./2012, 687/MDS./2015, 884/MDS./2015 AND R EVENUES APPEALS IN I.T.A.NOS.1074/MDS./2014 & C.O. NO.52/MDS./2014 AND ITA NO.706/MDS./2015. ACCORDING TO LD.A.R, THE APPEAL IN ITA NO.687/MDS./2015 WAS INADVERTENTLY DISPOSED OFF BY THIS TRIBUNAL BY DISMISSING THIS APPEAL AS A REPEATED APPEAL FOR ASS ESSMENT YEAR 2010-11. ACCORDINGLY, LD.A.R SUBMITTED THAT THE ORDER OF TR IBUNAL PERTAINING TO THE APPEAL IN ITA NO.687/MDS./2015 TO BE RECALLED AND T O BE POSTED FOR REHEARING. 3. ON THE OTHER HAND, LD.D.R RELIED ON THE ORDER O F TRIBUNAL . 4. ADMITTEDLY, THE ASSESSEE CAME IN APPEAL BEFORE THIS TRIBUNAL ALONG WITH THE ASSESSEES APPEAL IN ITA NO.884/MDS./2015 FOR ASSESSMENT YEAR 2010-11. THE APPEAL IN ITA NO.884/MDS,.2015 IS THE APPEAL FILED BY THE ASSESSEE AGAINST ASSESSMENT ORDER 06.02.2015 U/S.14 3(3) R.W.S.144C(13) R.W.S. 92CA(3) OF THE ACT, CONSEQUENT TO DIRECTION OF DRP PASSED U/S.144C(5) OF THE ACT DATED 12.12.2014 FOR A.Y 201 0-11. SIMILARLY, THE ASSESSEE FILED ANOTHER APPEAL IN ITA NO.687/MDS./20 15 FOR ASSESSMENT YEAR 2010-11 AGAINST THE SAME DIRECTION OF DRP VIDE SAM E ORDER DATED 12.12.2014 AND THE ASSESSEE ATTACHED THE DRP ORDER IN THE NAME OF M/S.SIVA INDUSTRIES & HOLDINGS LTD., AND ENCLOSED A DRAFT ASSESSMENT ORDER DATED 30.01.2015 IN THE NAME OF SIVA VENTURE LTD., ALSO ENCLOSED ONE MORE DRAFT ASSESSMENT ORDER SIVA VENTURE LTD., DATED 28. 02.2014 AND THE ORDER OF TPO IN THE NAME OF SIVA VENTURE LTD. DATED 29.01.20 14. SINCE THERE WAS A MA NO.44 /MDS./2017 :- 3 -: CONFUSION REGARDING THE IMPUGNED ORDER AGAINST WHIC H THE ASSESSEE IS IN APPEAL BEFORE US FOR ASSESSMENT YEAR 2010-11 AS THE ASSESSEE HAS ALREADY IN APPEAL IN ITA NO.884/MDS,.2015, THIS APPEAL IN I TA NO.687/MDS./2015 WAS DISMISSED AS A REPEATED APPEAL. 5. LD.A.R BEFORE US IS NOT ABLE TO CLARIFY, EVEN A T THE TIME OF ARGUMENT OF MISCELLANEOUS PETITION WITH REGARD TO HOW IT WAS ME NTIONED AS DRAFT ASSESSMENT ORDER DATED 30.01.2015, WHICH WAS PASSED U/S.143(3) R.W.S. 144C(13) R.W.S. 92CA OF THE ACT. HENCE, WE ARE NOT IN A POSITION TO RECALL THE ORDER OF TRIBUNAL IN ITA NO.687?MDS./2015. AC CORDINGLY, THIS MISCELLANEOUS PETITION FILED BY THE ASSESSEE STANDS DISMISSED. 6. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON 26 TH APRIL, 2017, AT CHENNAI. SD/ - SD/ - ( . ) ( G.PAVAN KUMAR ) ! / JUDICIAL MEMBER ( ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER / CHENNAI !' / DATED: 26 TH APRIL, 2017. K S SUNDARAM #!$%%&' (% )( / COPY TO: % 1 . / APPELLANT 3. #%# *%+ , / CIT(A) 5. (-.%&&/0 / DR 2. / RESPONDENT 4. #%# * / CIT 6. .12%3 / GF