JPP Mills Pvt Ltd., Pallipalayam V. DCIT Circle 1, Namakkal

CO 85/CHNY/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5963 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 9 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 21-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 07-01-2019
• Assessment Year: 2013-2014
• Appeal Filed On: 12-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: B SAGADEVAN
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ I.T.A.NO.1169/CHNY/2018 / ASSESSMENT YEAR: 2013-14 & C.O. NO. 85/CHNY/2018 [IN I.T.A. NO. 1169/CHNY/2018] THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE I, NAMAKKAL. VS. M/S. JPP MILLS PVT. LTD., NO. 412,, 413, AGRAHARAM, PATHARAI POST, PALLIPALAYAM TK 638 006. [PAN: AABCJ2715P] ( /APPELLANT) (RESPONDENT/CROSS OBJECTOR) / APPELLANT BY : SHRI B. SAGADEVAN, JCIT / RESPONDENT BY : NONE / DATE OF HEARING : 07.01.2019 /DATE OF PRONOUNCEMENT : 21.01.2019 / O R D E R PER BENCH: THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS), SALEM DATED 30.01.2018 RELEVANT TO THE ASSESSMENT YEAR 2013-14. 2. WHEN THE APPEAL WAS TAKEN UP FOR HEARING, BY REFERRING TO THE LETTER DATED 24.09.2018 FILED BY THE ACIT, CIRCLE I, NAMAKKAL, THE LD. DR SOUGHT FOR PERMISSION TO WITHDRAW THE APPEAL SINCE THE TAX EFFECT IN THE APPEAL I.T.A. NO. 1169/CHNY/18 & C.O. NO. 85/CHNY/18 2 FILED BY THE REVENUE IS LESS THAN THE MONETARY LIMIT OF .20,00,000/- FIXED BY THE CBDT TO FILE AN APPEAL BY THE REVENUE BEFORE THE TRIBUNAL AS PER THE CBDT CIRCULAR NO. 03/2018, DATED 11.07.2018. DESPITE SERVICE OF NOTICE [AD ON RECORD], NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, THE ASSESSEE FILED CROSS OBJECTION AGAINST THE APPEAL FILED BY THE ASSESSEE. BEING SO, THE APPEAL FILED BY THE REVENUE IS DISMISSED AS WITHDRAWN. SINCE WE HAVE DISMISSED THE APPEAL FILED BY THE REVENUE, THE CROSS OBJECTION FILED BY THE ASSESSEE BECOMES INFRUCTUOUS AND ACCORDINGLY DISMISSED. 3. IN THE RESULT, BOTH THE APPEAL FILED BY THE REVENUE AS WELL AS CO FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED ON THE 21 ST JANUARY, 2019 IN CHENNAI. SD/- SD/- (A.MOHAN ALANKAMONY) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, 21.01.2019 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.