DCIT, CHENNAI V. Free World Exports Prime Pvt Ltd., CHENNAI

MA 60/CHNY/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3383 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-08-2015
• Appeal Filed By: Department
• Bench Allotted: A
• Next Hearing Date: 31-07-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 07-04-2015
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI V. DURGA RAO, JUD ICIAL MEMBER M.P. NO. 60/MDS/2015 [IN I.T.A.NO. 192 /MDS/2014 ] ASSESSMENT YEAR :200 8 - 0 9 THE DEPUTY COMMISSIONER OF INCOME TAX, COMPANY CIRCLE I I( 1 ), CHENNAI 600 0 34. VS. M/S. FREE WORLD EXPORTS PRIME PVT. LTD., NO.45, ODDYSY BUILDING, GANDHI NAGAR FIRST MAIN ROAD, ADYAR, CHENNAI 600 020. [PAN : A AA CF7972M ] ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI S. DASGUPTA , J CIT / RESPONDENT BY : SHRI G.G. PRABHAKARAN FOR SHRI PRATAPKARAN PAUL, C.A. / DATE OF HEARING : 31 . 0 7 .201 5 / DATE OF P RONOUNCEMENT : 12 . 0 8 .201 5 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : BY MEANS OF THIS MISCELLANEOUS PETITION, THE REVENUE SEEKS TO GET RECTIFIED THE ORDER PASSED BY THE TRIBUNAL IN I.T.A. NO. 192 /MDS/201 4 D ATED 20 .0 8.2014 RELEVANT TO THE ASSESSMENT YEAR 200 8 - 0 9 . THE LD. DR HAS SUBMITTED THAT THE TRIBUNAL HAS NOT ADJUDICATED THE ISSUED WITH REGARD TO THE DISALLOWANCE OF LORRY HIRE CHARGES AND SUBMITTED THAT THE ORDER OF THE TRIBUNAL HAS TO BE RECTIFIED. M.P. NO. 60 /M/ 15 2 2. ON THE OTHER HAND, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE REVENUE HAS NOT POINTED OUT ANY MISTAKE APPARENT ON RECORD. 3. WE HAVE HEARD BOTH SIDES, PERUSED THE MATERIALS ON RECORD AND GONE THROUGH THE ORDER OF THE TRIBUNAL . THE TRIBUNAL, IN ITS ABOVE ORDER FROM PARA 8 TO 10, HAS CONSIDERED THE ISSUE WITH REGARD TO DISALLOWANCE OF LORRY HIRE CHARGES OF .39,48,740/ - . A FTER CONSIDERING ALL THE FACTS AND CIRCUMSTANCES OF THE CASE, THE TRIBUNAL HAS CONFIRMED THE ORDER OF THE LD. CIT(A) ON THI S ISSUE RESTRICTING DISALLOWANCE OF THE LORRY HIRE CHARGES FROM 10% TO 5% . THE LD. DR COULD NOT CONTROVERT THE DISALLOWANCE RESTRICTED BY THE LD. CIT(A) BY FILING ANY COGENT MATERIAL TO TAKE A DIFFERENT VIEW. FURTHER, THE LD. DR HAS NOT POINTED OUT ANY APP ARENT MISTAKE IN THE ORDER PASSED BY THE TRIBUNAL. ACCORDINGLY, THE MISCELLANEOUS PETITION FILED BY THE REVENUE STANDS DISMISSED. 4. IN THE RESULT, THE M.P. FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED ON WEDNESDAY, THE 12 TH OF AUGUST, 2015 AT C HENNAI. SD/ - SD/ - ( A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER ( V. DURGA RAO ) JUDICIAL MEMBER CHENNAI, DATED, THE 12 . 0 8 .201 5 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.