IN INCOME TAX APPELLATE TRIBUNAL B BENCH : CHENNAI, BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND Shri Duvvuru RL Reddy, JUDICIAL MEMBER M.A. No.186 Mds. 2016 (I.T.A.No.1698 Mds. 2014 Assessment year :2010-11) Deputy Commissioner of Vs. M s.Armstrong Knitting Income Tax, Circle-I,121 Sixty Mills, feet Road, Tirupur 641 602. 61-C.Saminathapuram,2nd Street, Anupparpalayam Post, Tirupur 641 652. [PAN AAFFA 1226 P ] ( Appellant) ( Respondent) Appellant by : Mrs.R.Iliavarasi,JCIT,D.R Respondent by : None Date of Hearing : 23-09-2016 Date of Pronouncement : 23-09-2016 ORDER PER CHANDRA POOJARI, ACCOUNTANT MEMBER This Miscellaneous Petition is filed by Revenue, praying for issuing corrigendum to Revenue s appeal passed on 06.01.2016 due to wrongly mentioned name of :- 2 -: MA No.186 Mds. 16 assessee firm and PAN in title of Revenue s appeal in ITA No.1698 Mds. 2014 for assessment year 2010-11. 2. At outset, ld.D.R submitted following points for our consideration. 1. In order dated:06 01 2016 in ITA No. 747 Mds 2014 and ITA No. 1725 Mds 2014 for assessment year 2009-10 & ITA No.1698 Mds 2014 for A.Y. 2010-2011, Honourable Income tax Appellate Tribunal, C Bench, Chennai has passed consolidated Appellate orders in case of Company M s Armstrong Knitting Mills Pvt. Ltd., (PAN-AAECA3667Q) and firm M S Armstrong Knitting Mills (PAN-AAFFA1226P). 2. Honourable ITAT while passing order in Revenue appeal in ITA No.1698 Mds 2014, it has inadvertently quoted name of company assessee M s Armstrong Knitting Mills Pvt. Ltd., (PAN- AAECA3667Q) instead of Mills (PAN-AAFFA1226P). Grounds of appeal and Form-36 filed by Revenue was verified and it is found that Revenue appeal in ITA No.1698 Mds 2014 is filed for A.Y. 2010-11 in respect of assessee firm M sArmstrong Knitting Mills (AAFFA1226P). 3. It is further clarified before Honourable ITAT that, Revenue appeal in ITA No.1698 Mds 2014 for A.Y. 2010-11 pertains to assessee firm M s Armstrong Knitting Mills (AAFFA1226P) and not assessee company M s Armstrong Knitting Mills (PAN-AAFFA1226P). Grounds before Honourable ITAT filed by Revenue is in respect of only one issue-80 IA(5) deduction vide ITA No. 1698 Mds 2014 for A.Y. 2010-11. :- 3 -: MA No.186 Mds. 16 4. Hence, it is requested before Honourable ITAT seeking rectification order in name of assessee firm M s Armstrong Knitting Mills(AAFFA 1226 P) for Revenue appeal in ITA No.1698 Mds 2014 filed for A.Y.2010-11. 5. assessee company Armstrong Knitting Mills Pvt. Ltd., in respect of A.Y. 2010-11 has filed appeal before ITAT only on issue of 80 IA(3) which has been dismissed vide ITA No. 1725 MDS 2014. Thus no further appeal needs to be filled by Revenue in respect of assessee company Armstrong Knitting Mills Pvt. Ltd., 6. Revenue appeal against assessee company Armstrong Knitting Mills Pvt. Ltd., is in respect of only one issue carbon credits for A.Y. 2009-10. There is no carbon credit issue involved for ( A.Y.2010- 11 and hence neither Revenue nor assessee contested it in respect of A.Y. 2010-11. 7. On verification of orders pertaining to A.Y.2010-11 it transpires that additional relief in respect of 80 IA issue ITA No.1698 MDS 2014 for A.Y,. 2010-11 appears to have inadvertently raised to assessee company due to wrong mentioning of assessee s name. This is to be corrected through Miscellaneous petition before Tribunal from this end. 3. Considering submissions ld.D.R, cost title of Revenue s appeal in ITA No.1698 Mds. 2014 for assessment year 2010-11 vide order dated 06 01 2016 with PAN to be read as under:- M s. Armstrong Knitting Mills (PAN No.AAFFA 1226 P) :- 4 -: MA No.186 Mds. 16 4. In result, Miscellaneous Petition filed by Revenue is allowed. Order pronounced on 23rd September, 2016, at Chennai. Sd - Sd -(DUVVURU RL REDDY)) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER Chennai Dated: 23rd September, 2016 K S Sundaram Copy to: 1. Appellant 3. ( ) CIT(A) 5. DR 2. Respondent 4. CIT 6. GF Deputy Commissioner of Income-tax, Circle-I, Tirupur v. M/s.Armstrong Knitting Mill