DCIT CORPORATE CIRCLCE 2, MADURAI V. JAI JAGADHAMBIGA TEXTILE MILLS (P) LTD., ARUPPUKOTTAI

MA 61/CHNY/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3084 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-08-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 25-08-2022
• Assessment Year: 2013-2014
• Appeal Filed On: 23-06-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ‘सी’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ एवं Įी मनोज क ु मार अĒवाल, लेखा सदèय के सम¢ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ͪवͪवध याͬचका सं / M.A. No.61/CHNY/2022 (arising in I.T.A. No. 1709/CHNY/2019) Ǔनधा[रण वष[ / Assessment Year : 2013-14 The Asst. Commissioner of Income Tax, Corporate Circle 2, Madurai. vs. M/s. Jai Jagadhambiga Textile Mills (P) Ltd., 252, Thiruchuli Road, Aruppukottai – 626 101. PAN : AABCS 5359L (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) Ĥाथ[क कȧ ओर से /Petitioner by : Shri P. Sajit Kumar, JCIT Ĥ×यथȸ कȧ ओर से/Respondent by : None स ु नवाई कȧ तारȣख/ Date of hearing : 26.08.2022 घोषणा कȧ तारȣख /Date of Pronouncement : 26.08.2022 आदेश /O R D E R PER MAHAVIR SINGH, VP: By way of this Miscellaneous Application, Revenue seeks recalling of the order of Tribunal in ITA No.1709/CHNY/2019 dated 13.10.2021. 2. At the outset, the ld. Senior DR stated that the assessee has already availed Vivad Se Vishwas Scheme and Form No.5 is issued by the designated authority and the assessee has paid taxes also, which are verified. This VSVS was allowed by the designated authority on 2 M.A No.61/CHNY/2022 12.03.2021 whereas the Tribunal order is dated 13.10.2021, which is much after. According to ld. Senior DR, mistake has crept in the order of the Tribunal allowing the appeal on merits despite the fact the Revenue has accepted the declaration made under VSVS scheme vide dated 12.03.2021. None is present from assessee’s side. 3. After perusing the Tribunal’s order and the declaration made by the assessee under VSVS scheme and the certificate issued by the designated authority, we recall the order of the Tribunal in ITA No.1709/CHNY/2019 dated 13.10.2021 and allow the Miscellaneous Application filed by the Revenue. 4. In the result, the miscellaneous application of the Revenue is allowed. Order pronounced in the open court on 26 th August, 2022 at Chennai Sd/- Sd/- (मनोज कुमार अᮕवाल) (MANOJ KUMAR AGGARWAL) लेखा सद᭭य /ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 26 th August, 2022 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. ᮧाथᭅक/Petitioner 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ (अपील)/CIT(A) 4. आयकर आयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.