DCIT CORPORATE CIRCLE-2, MADURAI vs. TAMILNADU FOODGRAINS MARKETING YARD, MADURAI

By means of three Miscellaneous Petitions, the assessee seeks to recall the common order passed by the Tribunal in 1446 & 1447/Chny/2019 dated 24.02.2020 relevant to the assessment years 2013- 14, 2014-15 & 2015-16. By referring to the petitions, the ld. Counsel for the 2 M.P. Nos. 104-106/Chny/20 & I.T.A. Nos.1445-1447/Chny/19 assessee has submitted that the exparte order passed by the Tribunal dated 24.02.2020 is a mistake apparent on record on the ground that vide order dated 11.10.2019 in 1436 & 1437/Chny/2019 for the assessment years 2013-14, 2014-15 & 2015-16, the Tribunal passed speaking order deciding the appeals against the Department. On the other hand, the ld. DR fairly conceded the submissions of the ld. Counsel.

We have heard both the sides, perused the materials available on record and gone through the orders of the Tribunal and find that vide order dated 11.10.2019 in 1436 & 1437/Chny/2019 for the assessment years 2013-14, 2014-15 & 2015-16, the Tribunal passed speaking order by following the decision of the Coordinate Bench of the Tribunal in assessee’s own case for the assessment year 2011-12 vide order dated 31.05.2016 in I.T.A. No. 635/Chny/2016 and decided the issue against the Revenue. Thus, there is a mistake apparent on record in adjudicating the appeals once again filed by the Revenue for the same assessment years in assessee’s own case. Accordingly, the order in I.T.A. Nos.1445, 1446 & 1447/Chny/2019 dated 24.02.2020 for the assessment years 2013-14, 2014-15 & 2015-16 stands recalled and allowed the miscellaneous petitions filed by the assessee.

On merits, we find that the appeals filed by the Revenue in 1446 & 1447/Chny/2019 for the assessment years 2013-14, 2014-15 & 2015-16 are mere duplication to the appeals already filed before the Tribunal, which were already adjudicated and passed order dated 11.10.2019 in I.T.A. Nos. 1435, 1436 & 1437/Chny/2019. Therefore, the duplicate appeals filed by the Revenue are liable to be dismissed as “duplication of filing of appeals”. Thus, the exparte order passed by the Tribunal dated 24.02.2020 in I.T.A. Nos.1445, 1446 & 1447/Chny/2019 relevant to the assessment years 2013-14, 2014-15 & 2015-16 stands dismissed as “duplication”.

In the result, the miscellaneous petitions filed by the assessee in M.P. Nos. 104, 105 & 106/Chny/2020 are allowed and the appeals filed by the Revenue in 1446 & 1447/Chny/2019 are dismissed.