DCWT, Corp Cir-1, Coimbatore V. SUGUNA DIARY PRODUCTS INDIA P LTD (Formarly Know As Suguna Capital Ventures Pvt. Ltd.), Coimbatore

MA 70/CHNY/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4519 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-05-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 15-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K R V VASUDEVAN
• Section: 22

Judgement Text

आयकर अपीलीय अिधकरण, ’बी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member M.P. No. 70/Chny/2020 [In W.T.A. No.08/Chny/2019] Assessment Years: 2008-09 The Deputy Commissioner of Income Tax, Corporate Circle – 1, 63A, Race Course Road, Coimbatore. Vs. M/s. Suguna Dairy Products India Pvt. Ltd., [Formerly known as Sugana Capital Ventures Pvt. Ltd.] 5 th Floor, Jaya Enclave, 1057, Avinashi Road, Coimbatore 641 018. [PAN:AAKCS0734Q] (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri AR V Sreenivasan, Addl. CIT ŮȑथŎ की ओर से/Respondent by : Shri K R V Vasudevan, Advocate सुनवाई की तारीख/ Date of hearing : 29.04.2022 घोषणा की तारीख /Date of Pronouncement : 05.05.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: By means of present Miscellaneous Petition, the Revenue seeks to recall the order passed by the Tribunal in W.T.A. No. 08/Chny/2019 dated 16.09.2019 relevant to the assessment year 2008-09. The ld. DR relied on para i to v of the petition and submitted that the Tribunal order may be recalled. 2. On the other hand, the ld. Counsel for the assessee has M.A. Nos. 22 to 26/Chny/21 2 supported the order passed by the Tribunal. 3. We have heard both the sides, perused the petition as well as order passed by the Tribunal dated 16.09.2019 and find that the Tribunal has considered all the aspects of the issues and decided the appeal on merits in accordance with law. In view of the above decision, we find no error in the order passed by the Tribunal. 4. In the result, the miscellaneous petition filed by the Revenue is dismissed. Order pronounced on 05 th May, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 05.05.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.