TEEJAY INDIA PRIVATE LIMITED.,VISAKHAPATNAM V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5(1), VISAKHAPATNAM

MA 7/VIZ/2024

AI Insights

The case involves Teejay India Private Limited, which filed a Miscellaneous Application under section 254(2) of the Income Tax Act, 1961, seeking rectification of mistakes in a previous tribunal order dated 13.02.2024. Subsequently, the assessee filed another application (2nd MA) to replace the first due to errors in the initial application. The tribunal considered the request to withdraw the first application and accepted the second as the operative application. The Departmental Representative did not object to this procedure.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 46608 (ITAT-VISAKHAPATNAM)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-02-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

"आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री क े.नरधिम्हा चारी, न्याधयक िदस्य एिं श्री एि बालाक ृष्णन, लेखा िदस्य क े िमक्ष BEFORE SHRI K. NARASIMHA CHARY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER एम.ए. नं. / M.A. NO. 7/VIZ/2024 [आईटीएसं. सेउत्पन्न. /ARISING OUT OF IT(TP)A No. 44/VIZ/2017 (A.Y. 2012-13)] Teejay India Private Limited Plot No. 15 Brandix India Apparel City Private Limited SEZ Pudimadaka Road, Atchutapuram Visakhapatnam – 530011 [PAN: AAACO9452H] v. ACIT- Circle-5(1) 2nd Floor, Direct Taxes Building MVP Double Road, Visakhapatnam Andhra Pradesh. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented by : Shri Darpan Kirpalani, CA राजस्व का प्रतततितित्व/ Department Represented by : Shri D. Hema Bhupal, Sr.AR सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 31.01.2025 घोषणा की तारीख/Date of Pronouncement : 14.02.2025 आदेश /O R D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER: 1. By way of this Miscellaneous Application assessee is seeking for rectification of certain mistakes crept in the Tribunal order dated 13.02.2024. M.A. NO. 7/VIZ/2024 Teejay India Private Limited Page. No 2 2. At the outset, Ld. Authorised Representative [hereinafter “Ld.AR”] brought our attention to the petition for withdrawal of the present Miscellaneous Application dated 29.07.2024 and read out the contents thereof which is as under:- Dear Sir/ Madam Assessee Name - Teejay India Private Limited ('Teejay India' or 'Company' or 'Assessee') PAN - AAAC09452H Assessment Year ('AY') - 2012-13 Subject - Miscellaneous Application u/s 254(2) of the Income Tax Act, 1961 ('the Act') pursuant to the order issued by Income Tax Appellate Tribunal ('ITAT\") dated 13th February 2024 (ITAT order') Ref - ITAT Order - IT (TP)A.No.44/Viz/2017 dated 13thFebruary, 2024 This is in reference to the captioned subject. The Appellant wishes to humbly submit that it had filed a Miscellaneous Application u/s 254(2) of the Act on 12thJuly 2024 (hereinafter referred to as \"1stMA\"). However, the Appellant wishes to highlight before your Honors that there have been certain errors/omissions in the 1stMA, which the Appellant wished to rectify. Accordingly, the Appellant filed a fresh Miscellaneous Application (dated 22ndJuly, 2024) u/s 254(2) of the Act (hereinafter referred to as \"2ndMA\") pursuant to the said ITAT order. The Appellant humbly submits that the mistakes listed in the 2nd MA, which are apparent from record, have crept in the impugned ITAT order and deserve to be rectified u/s 254(2) of the Act. We have attached the copies of the documents for your ease of reference. To ensure that the record accurately reflects our intent and the content of our application, we humbly request your Honors to accept the 2ndMA as the MA on record and ignore the 1stMA and kindly oblige.” 3. Therefore, the Ld. AR prayed before us that considering the above request of the assessee, the instant Miscellaneous Application may be allowed to be withdrawn. M.A. NO. 7/VIZ/2024 Teejay India Private Limited Page. No 3 4. On the other hand, Ld. Departmental Representative [hereinafter in short “Ld.DR”] did not object to the submission of the Ld. AR. 5. After hearing both the parties and on perusal of the contents of the withdrawal petition filed before us, we allow assessee to withdraw Miscellaneous Application. It is ordered accordingly. 6. In the result, the Miscellaneous Application filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 14th February, 2025 Sd/- (क े.नरधिम्हाचारी) (K.NARASIMHA CHARY) न्याधयक िदस्य/JUDICIAL MEMBER Sd/- (एि बालाक ृष्णन) (S. BALAKRISHNAN) लेखा िदस्य/ACCOUNTANT MEMBER Dated: 14.02.2025 Giridhar, Sr.PS आदेशकीप्रतततितिअग्रेतषत/ Copy of the order forwarded to:- 1. तिर्ााररती/ The Assessee : Teejay India Private Limited Plot No. 15 Brandix India Apparel City Private Limited SEZ Pudimadaka Road, Atchutapuram Visakhapatnam – 530011 2. राजस्व/ The Revenue : ACIT- Circle-5(1) 2ndFloor, Direct Taxes Building MVP Double Road, Visakhapatnam Andhra Pradesh. 3. The Principal Commissioner of Income Tax 4. तिभागीयप्रतततितर्, आयकरअिीिीयअतर्करण, तिशाखािटणम /DR,ITAT, Visakhapatnam 5. The Commissioner of Income Tax 6. गार्ाफ़ाईि / Guard file //True Copy// आदेशािुसार / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam "