ACIT, Erode V. P & C Constructions (P) Limited, Erode

ITA 1054/CHNY/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8912 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 21-06-2016
• Assessment Year: 2012-2013
• Appeal Filed On: 19-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P RADHAKRISHNAN
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B B ENCH, CHENNAI . . . , . , & BEFORE SHRI N.R.S.GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.1054/MDS/2016 ( / ASSESSMENT YEAR: 2012-13) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, ERODE. VS M/S. P& C CONSTRUCTIONS (P) LTD., P & C TOWERS, PERUNDURAI ROAD, ERODE-638 011. PAN: AABCP2483L ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. P.RADHAKRISHNAN, JCIT /RESPONDENT BY : NONE /DATE OF HEARING : 21 ST JUNE, 2016 /DATE OF PRONOUNCEMENT : 1 ST JULY, 2016 / O R D E R PER A. MOHAN ALANKAMONY, AM:- THIS APPEAL IS FILED BY THE REVENUE AGGRIEVED BY T HE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (AP PEALS)- 3, COIMBATORE DATED 17.11.2015 IN ITA.NO.123/15-16 PASSED UNDER SECTION 143(3) & 250(6) OF THE ACT. 2. AT THE OUTSET, THE LEARNED DEPARTMENTAL REP RESENTATIVE REQUESTED FOR PERMISSION TO WITHDRAW THE ABOVE APP EAL AS THE REVENUE HAS ALREADY FILED AN APPEAL IN ITA NO.349/MDS/2015 AGAINST THE ASSESSEE/RESPONDENT. NO NE APPEARED ON BEHALF OF THE ASSESSEE/RESPONDENT DESPI TE NOTICE. 2 ITA NO.1054/MDS/2016 3. HOWEVER, SINCE THE REVENUE HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL, THE SAME IS ALLOWED TO BE WITHDRAWN. ACCORDINGLY, THE APPEAL OF THE REVENUE I S DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON THE 1 ST JULY, 2016 SD/- SD/- ( . . . ) ( . ) (N.R.S.GANESAN) ( A.M OHAN ALANKAMONY ) # % / JUDICIAL MEMBER % / ACCOUNTANT MEMBER # /CHENNAI, ( /DATED 1 ST JULY, 2016 SOMU *+ ,+ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. - () /CIT(A) 4. - /CIT 5. + 1 /DR 6. /GF