ACIT,CC 1(2), Chennai V. Jeyachandran Industries Private Limited, Chennai

MA 77/CHNY/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3080 (ITAT-CHENNAI)
• Duration Of Justice: 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-08-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 25-08-2022
• Assessment Year: 2019-2020
• Appeal Filed On: 26-07-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण ‘सी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. द ु गा1 राव, ाियक सद2 एवं माननीय +ी मनोज कु मार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM M.A No.77/Chny/2022 (Arising out of ITA No.616/Chny/2021) (िनधा1रण वष1 / Assessment Years: 2019-20) ACIT, Central Circle-1(2), Chennai. बनाम/ V s. M/s. Jeyachandran Industries Pvt. Ltd. No.10/20, Ramanathan Street, 1 st Floor, Hong Kong Complex, Chennai – 600 017. थायी लेखा सं./जीआइ आर सं./P AN /GI R No . AAC C S -3 8 0 8 -F (अ पीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Assessee by : Shri I. Dinesh (Advocate) – Ld. AR थ की ओरसे/Revenue by : Shri Hema Bhupal (JCIT) –Ld. DR सुनवाई की तारीख/Date of Hearing : 26-08-2022 घोषणा की तारीख /Date of Pronouncement : 26-08-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. By way of this miscellaneous application, the revenue seek recall of Tribunal order passed in captioned appeal disposing-off bunch of appeals having common issue of disallowance u/s 36(1)(va) r.w.s. 2(24)(x). The bench has allowed the appeals of the assessee by following lead order passed in M/s Benco Thermal Technologies Private Ltd. V/s Asstt. Director of Income Tax (ITA No.281/Chny/2021 on 23.02.2022). The decision in the lead order has M.A No.77/Chny/2022 - 2 - been rendered after considering catena of decisions including the decision of Hon’ble High Court of Madras in Unifac Management Services (India) P. Ltd. V/s DCIT (100 Taxmann.com 244; 23.10.2018) as well as the decision of Hon’ble Court in CIT v. Industrial Security & Intelligence India (P.) Ltd. [TCA No. 585 of 2015, dated 24-7-2015]. 2. The revenue has submitted that in subsequent decision in M/s Orchid Pharma Limited in TCA No.430 & 421 of 2019 dated 08.07.2019, the Hon’ble Court has not followed its own decision in Industrial Security & Intelligence India (P.) Ltd. (supra) and set aside the issue to the file of Ld. CIT(A) and therefore, Hon’ble Court is not in agreement with its own decision rendered earlier. In the said background, revenue pleads for recall of the Tribunal order. 3. Upon perusal of decision as cited by revenue, it could be seen that in para-7, the matter has been remanded back to the file of Ld. CIT(A) for fresh consideration for the reason that CIT(A) did not give a reasoned finding in this respect. However, no opinion was expressed on the merits of the issue. Further, no opinion has been expressed by Hon’ble Court on the decision rendered in Industrial Security & Intelligence India (P.) Ltd. (supra) and therefore, it would not be correct to say that Hon’ble Court was not in agreement with its own decision rendered earlier. The plea of the revenue is not to be accepted. 4. Be that as may be, the reason cited by revenue seeking recall of the order could not be held to have resulted into ‘mistake apparent from record’ within the meaning of Sec.254(2) which would require any interference on our part at this stage. Non-consideration of a case law M.A No.77/Chny/2022 - 3 - which was never cited during the course of hearing and more importantly, which do not lay down any law, could not lead to a conclusion that there is mistake in the order. Accordingly, no interference is called for on our part u/s 254(2). 5. The application stands dismissed. Order pronounced on 26 th August, 2022. Sd/- (V. DURGA RAO) ाियक सद2 /JUDICIAL MEMBER Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद2 / ACCOUNTANT MEMBER चे*ई / Chennai; िदनांक / Dated : 26-08-2022 EDN/- आदेश की Wितिलिप अ 7ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF