IN INCOME TAX APPELLATE TRIBUNAL BENCH, CHENNAI BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.A.Nos.182 to 185/Mds/2016 in C.O.Nos.188 to 191/Mds/2013] Assessment Years : 2005-06, 2006-07, 2007-08 & 2008-09 M/s.Sony Fireworks Pvt.Ltd., Deputy Commissioner of No.74, Velayutham Road, v. Income Tax, Sivakasi 626 123. Central Circle III, Madurai. PAN: AADCS 3010 J (Applicant) (Respondent) Applicant by : Shri V.Rajasekaran, C.A. Respondent by : Shri Shiva Srinivas, JCIT Date of Hearing : 23.09.2016 Date of Pronouncement : 23.09.2016 O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: assessee filed all four miscellaneous petitions on ground that there is error in order of this Tribunal. 2 M.A.Nos.182 to 185/Mds/2016 2. Referring to order of this Tribunal, more particularly at Paragraph 16, Shri V.Rajasekaran, learned representative for assessee submitted that while considering department appeal, this Tribunal found that there is no reason to interfere with order of lower authority. However, at paragraph 18, Tribunal observed that appeals of revenue are allowed. According to learned representative for assessee, it is only typographical error. Since this Tribunal do not find any reason to interfere with order of lower authority and confirms order of CIT(A), appeal of revenue has to be dismissed. However, instead of word dismissed it is typed as Allowed . Therefore, it needs to be rectified. 3. We heard Shri Shiva Srinivas, learned department representative also. department representative very fairly submitted that in view of finding of Tribunal, appeal of revenue has to be dismissed. However, inspite of dismissed it was typed as Allowed . Therefore, to that extent there is error in order of this Tribunal. 4. We have considered rival submissions on either side and also perused material available on record. While considering appeals of department, this Tribunal at paragraph 16 of its order specifically found that there was no reason to interfere with order of 3 M.A.Nos.182 to 185/Mds/2016 lower authority and therefore, department s appeals are to be dismissed. However, at paragraph 18, this Tribunal by mistake observed that revenue s appeals are allowed. As rightly submitted by learned representative, it is only typographical error. Inspite of word dismissed it was typed as Allowed . Therefore, to that extent there is error in order of this Tribunal. Accordingly, order of this Tribunal dated 01.04.2016 is rectified as follows: At paragraph 18, page No.13 of Tribunal Order dated 01.04.2016, following shall be deleted. Allowed Instead of that, following shall be inserted. Dismissed 5. After rectification, order of this Tribunal dated 01.04.2016, paragraph 18 shall be read as follows: 18. In result, all appeals of revenue are dismissed and cross objections filed by assessee are dismissed. 6. order of Tribunal is rectified accordingly. 4 M.A.Nos.182 to 185/Mds/2016 7. In result, all four miscellaneous petitions filed by assessee in M.A.Nos. 182 to 185/Mds/2016 stands allowed. Order pronounced on 23rd September, 2016 at Chennai. Sd/- Sd/- (A. Mohan Alankamony) (N.R.S. Ganesan) Accountant Member Judicial Member Chennai, Dated, 23rd September, 2016. sp. Copy to: 1. Applicant 2. /Respondent 3. CIT(A) 4. CIT, 5. DR 6. GF. M/s.Sony Fireworks Pvt.Ltd. v. Deputy Commissioner of Income-tax, Central Circle III, Madurai