2021 (4) TMI 1280

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....r For the Appellant : Shri. R. Vijayaraghavan, Advocate. For the Respondent : Shri. G. Chandrababu, JCIT. ORDER PER S. JAYARAMAN, ACCOUNTANT MEMBER : The assessee filed these Miscellaneous Petitions against the orders of this tribunal in ITA Nos. 2807 & 2809/Chny/2017 dated 04.12.2019 for the assessment years 2010-11 & 2012-13, respectively. 2. The case was heard through video co....

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....lowed for these two years viz., 2010- 11 & 2012-13. Therefore, the Ld. AR pleaded that the Hon'ble Tribunal may be pleased to rectify the same. Per contra, the Ld. DR submitted that assessment years 2010-11 & 2012-13 were omitted to be mentioned in the impugned order. 3. We heard the rival submissions and gone through the relevant portion of the impugned orders. It is clear that the Hon'ble Tri....

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....ssue of carbon credits has already been decided by the Co-ordinate Bench of this Tribunal in the case of Ambika Cotton Mills Limited reported in I.T.A.1836/Mds/2012 dated 16.04.2013 as also in the case of Sri Velayudhaswamy Spinning Mills (P) Limited in I.T.A. No.582/Mds/2013 by following the decision of the Co-ordinate Bench of this Tribunal, Hyderabad Bench in the case of My Home Power Limited. ....