TULSYAN NEC LIMITED, CHENNAI V. PCIT-3, CHENNAI

ITA 100/CHNY/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5102 (ITAT-CHENNAI)
• Duration Of Justice: 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2016-2017
• Appeal Filed On: 12-04-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपील य अ धकरण, ‘डी’’ यायपीठ, चे नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI ी वी .द ु गा राव, या यक सद य एवं ी जी. मंज ु नाथ, लेखा सद य के सम& BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./I . T. A. N os . 9 9 & 1 0 0/ C hn y/ 2 0 2 1 ( नधा रणवष / A s se s s m e nt Yea r s : 2 0 15 - 16 & 2 01 6- 17 ) M/s. Tulsyan NEC Ltd. 77,1 st floor, Apex Plaza, Nungambakkam High Road, Nungambakkam,Chennai-600 034. v s . The Principal Commissioner of Income Tax-3, Chennai-600 034. P AN: A AB CT 3 7 2 0 E (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओरसे/ Appellant by : Mr. B.Ramakrishnan, C.A यथ क ओर से/Respondent by : Dr. S. Palani Kumar, CIT स ु नवाईक तार ख/D a t e o f h e a r i n g : 06.04.2022 घोषणाक तार ख /D a t e o f P r o n o u n c e m e n t : 06. 04.2022 आदेश / O R D E R PER G.MANJUNATHA, AM: These two appeals filed by the assessee are directed against separate, but identical orders passed by the learned Principal Commissioner of Income Tax, Chennai-3, both dated 25.03.2021 and pertain to assessment years 2015-16 & 2016- 17. 2. The learned AR for the assessee, at the time of hearing filed a petition dated 31.03.2022 along with copy of consequential assessment order, passed by National Faceless Assessment Centre (NFAC), Delhi, u/s.143(3) r.w.s 263 r.w.s 144B of the Income Tax Act, 1961, dated 17.03.2022, wherein 2 ITA No. 99 & 100/Chny/2021 the Department has accepted income earlier assessed u/s.143(3) by order dated 28.12.2018 without making any further additions. Therefore, the learned AR prayed that both these appeals may be disposed off as infructuous. 3. The learned DR for the Revenue has no objection to dispose off these appeals. 4. In view of the above reasons, we dismiss both these appeals filed by the assessee as infructuous. Order pronounced in the open court on 6 th April , 2022 Sd/- Sd/- (वी. द ु गा राव) (जी. मंज ु नाथ) (V. Durga Rao) (G.Manjunatha ) $या यक सद&य /Judicial Member लेखा सद&य / Accountant Member चे$नई/Chennai, )दनांक/Dated 6 th April, 2022 DS आदेश क त+ल,प अ-े,षत/Copy to: 1. Appellant 2. Respondent 3. आयकर आय ु .त (अपील)/CIT(A) 4. आयकर आय ु .त/CIT 5. ,वभागीय त न2ध/DR 6. गाड फाईल/GF.