1 आयकर अपीलीय अिधकरण ‘डी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI माननीय ,ी एबी टी. वक2, ाियक सद5 एवं माननीय ,ी मनोज कु मार अ:वाल ,लेखा सद5 के सम<। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM M.A. No.42/Chn y/2024 [In ITA No.1672/Chny/2019] (िनधा=रण वष= / Assessment Year: 2013-14) ACIT Corporate Circle-1(1) Chennai. बनाम/ Vs . M/s Aban Offshore Limited 113, Janpriya Crestpantheon Road, Egmore, Chennai-600 008. थायीलेखासं./जीआइआरसं./PAN/GIR No. AA AC A-30 12- H (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ कीओरसे/ Appellant by : Shri D. Hema Bhupal (JCIT) - Ld. DR थ कीओरसे/Respondent by : Shri P. Murali Mohan Rao(CA) - Ld. AR सुनवाई की तारीख/Date of Hearing : 21-06-2024 घोषणा की तारीख /Date of Pronouncement : 05-09-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. By way of this Miscellaneous application for Assessment Year (AY) 2013-14, the revenue seeks interference in Tribunal order passed in revenue’s appeal ITA No.1672/Chny/2019 on 08-11-2023. 2. In the application, it has been submitted that the issue of interest disallowance u/s 36(1)(iii) as raised in assessees’ appeal (ITA No.2757/Chny/2017) as well as in revenue’s appeal (ITA No.1672/Chny/2019) has been set aside to the file of Ld. AO for 2 reconsideration. However, the appeal of the revenue has been dismissed as infructuous. It has been stated that the Tribunal has considered the grounds filed by the revenue as the grounds filed by the assessee. Since revenue’s grounds have been adjudicated, the same cannot be considered as infructuous. Therefore, there is a mistake in terms of Sec. 254(2). Per Contra, Ld. AR submitted that in assessee’s appeal, the grounds of appeal raised by the revenue has been mentioned which is the only error / mistake. The Ld. AR submitted that the grounds of department mentioned in ITA No.2757/Chny/2017 as extracted on Page Nos.15 & 16 need to be omitted since the department’s appeal in ITA No.1672/Chny/2019 has separately been adjudicated by the Tribunal from Page Nos.43 onwards of the order. 3. After going through the case records as well as the order of Tribunal, we find that the department’s grounds have separately been adjudicated by the bench from Page No.43 onwards. The only mistake that has occurred is the mentioning of grounds of appeal in assessee’s appeal in ITA No.2757/Chny/2017 for AY 2013-14 on Page Nos.15 & 16. While mentioning the assessee’s grounds of appeal, the grounds of the department have also been extracted inadvertently. Accordingly, the ground Nos.1 to 7 as extracted on Page Nos.15 & 16 stand deleted since the same are department’s grounds of appeal in ITA No.1672/Chny/2019 which have separately been adjudicated by the bench from Page No.43 onwards. The order stand modified to that extent. No other indulgence is required in terms of Sec. 254(2). 3 4. The application stand partly allowed in terms of our above order. Order pronounced on 5 th September, 2024 Sd/- Sd/- (ABY T. VARKEY) (MANOJ KUMAR AGGARWAL) ाियक सद5 /JUDICIAL MEMBER लेखा सद5 / ACCOUNTANT MEMBER चे5ई Chennai; िदनांक Dated : 05-09-2024 DS आदेश की Pितिलिप अ :ेिषत / Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. थ /Respondent 3. आयकरआयु>/CIT Chennai. 4. िवभागीय ितिनिध/DR 5. गाडCफाईल/GF