VBC Jewellery, CHENNAI V. ACIT Non Corporate Circle 2, CHENNAI

MA 56/CHNY/2019

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 1918 (ITAT-CHENNAI)
• Duration Of Justice: 5 year(s) 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-05-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 09-05-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 21-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

आयकर अपीलीय अिधकरण, ’बी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI ŵी एसएस िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी जगदीश, लेखा सद˟ के समƗ । Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Jagadish, Accountant Member M.A. Nos. 56 & 57/Chny/2019 [In I.T.A. Nos. 2304 & 2305/Chny/2018] िनधाŊरण वषŊ/Assessment Years: 2013-14 & 2014-15 M/s. VBC Jewellery, 78, G N Chetty Road, T. Nagar, Chennai – 600 017. [PAN: AAAFV5601N] Vs. The Deputy Commissioner of Income Tax, Non Corporate Circle 2, Chennai 600 034. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri N. Arjun Raj, Advocate ŮȑथŎ की ओर से/Respondent by : Shri D. Hema Bhupal, JCIT सुनवाई की तारीख/ Date of hearing : 10.05.2024 घोषणा की तारीख /Date of Pronouncement : 31.05.2024 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: Both the Miscellaneous Applications filed by the assessee seeking to recall the common order of the Tribunal dated 29.01.2019 to rectify the mistake apparent on record. 2. The ld. AR Shri N. Arjun Raj, Advocate submits that both the appeals in I.T.A. Nos. 2304 & 2305/Chny/2018 were heard together by the Coordinate Bench on 08.01.2019. The assessee relied on the order M.A. Nos. 56 & 57/Chny/19 2 dated 24.10.2018 in ITA Nos. 653, 654, 1464 & 1465/Chny/2017 in assessee’s own case and pleaded the Bench to follow the same finding rendered in order dated 24.10.2018 in I.T.A. Nos. 2304 & 2305/Chny/2018 also. We find the present Miscellaneous Applications are filed for not following the order dated 24.10.2018 of the Coordinate Benches of the Tribunal while passing the appeal order dated 29.01.2019 in I.T.A. Nos. 2304 & 2305/Chny/2018 for assessment years 2013-14 and 2014-15 and thus, prayed to recall the order dated 29.01.2019. 3. On perusal of the Miscellaneous Applications, we find no mistake apparent on record was pointed out by the ld. AR except contending non- following earlier order of the Coordinate Benches in assessee’s own case, in our opinion, is not a mistake apparent on record attracting the provisions of section 254(2) of the Income Tax Act, 1961 [“Act” in short]. Therefore, for failure to point out mistake apparent on record in the common order dated 29.01.2019 passed by the Coordinate Bench of the Tribunal in ITA Nos. 2304 & 2305/Chny/2018, both the Miscellaneous Applications fails. M.A. Nos. 56 & 57/Chny/19 3 4. In the result, both the Miscellaneous Applications filed by the assessee are dismissed. Order pronounced on 31 st May, 2024 at Chennai. Sd/- Sd/- (JAGADISH) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 31.05.2024 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF.