TRACTORS AND FARM EQUIPMENT LIMITED, CHENNAI V. COMMISSIONER OF INCOME TAX APPEALS , CHENNAI

ITA 1243/CHNY/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2700 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 24-04-2024
• Assessment Year: misc
• Appeal Filed On: 06-11-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 13

Judgement Text

आयकर अपीलीय अिधकरण, ’ए’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI ŵी एसएस िवʷनेũ रिव, Ɋाियक सद˟ एवं ŵी अिमताभ शुƑा, लेखा सद˟ के समƗ Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Amitabh Shukla, Accountant Member आयकर अपील सं./I.T.A. No.1243/Chny/2023 िनधाŊरण वषŊ/Assessment Years: 2010-11 M/s. Tractors and Farm Equipment Ltd., No. 77, Pottipatti Plaza, Nungambakkam High Road, Chennai 600 034. [PAN: AAACT2761Q] Vs. The Assistant Commissioner of Income Tax, Corporate Circle 3(1), Chennai 600 034. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri R. Vijayaragahavan, Advocate ŮȑथŎ की ओर से/Respondent by : Shri AR V Sreenivasan, Addl. CIT सुनवाई की तारीख/ Date of hearing : 25.04.2024 घोषणा की तारीख /Date of Pronouncement : 30.04.2024 आदेश /O R D E R PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER: This appeal by the assessee is against the order dated 08.09.2023 passed by the NFAC [CIT(A)] for the assessment year 2010-11. 2. The ld. AR Shri R. Vijayaraghavan, Advocate placed on record paper book containing 14 pages, wherein, we find order dated 28.09.2017 of ld. CIT(A) for AY 2010-11, order giving effect order dated 28.12.2017 passed by the Assessing Officer and order dated I.T.A. No.1243/Chny/23 2 30.11.2022 passed by the ITAT in assessee’s own case for AY 2010- 11. 3. The ld. AR submits that the issues raised in the present appeal are similar and identical to the issue decided by the ld. CIT(A)-11 for the assessment year 2010-11 in favour of the assessee against which the Revenue preferred an appeal before the ITAT, wherein, the ITAT dismissed Revenue’s appeal. However, again, the NFAC [CIT(A)] issued notice dated 16.08.2023 to the assessee for the same assessment year 2010-11 and the assessee complied with the said notice by filing written submissions, however, did not bring to the notice of the NFAC [CIT(A)] about dismissal of the Revenue’s appeal for the same assessment year 2010-11 by ITAT. The assessee did not succeed before the NFAC, Delhi and NFAC confirmed the order of the Assessing Officer. Having aggrieved, present appeal is filed before the Tribunal. 4. The ld. AR vehemently argued that the impugned order dated 08.09.2023 passed by the NFAC [CIT(A)] is not maintainable as for the same assessment year 2010-11 concerning similar issues on same identical facts, the assessee got relief from the ld. CIT(A)-11 vide order I.T.A. No.1243/Chny/23 3 dated 28.09.2017, which was confirmed by the ITAT vide its order dated 30.11.2022. Thus, the ld. AR prayed that the impugned order dated 08.09.2023 passed by the NFAC [CIT(A)], Delhi may be declared, as not justified. The ld. DR did not dispute the same. 5. We find from paper book at page No. 1 that the ld. CIT(A)-11 for the same assessment year 2010-11 given relief to the assessee vide its order dated 28.09.2017 to which, the Assessing Officer also passed order on 28.12.2017 giving effect to the order of the ld. CIT(A)-11 which is at page 13 of paper book. The Revenue challenged the order of the ld. CIT(A)-11 before the Tribunal by way of an appeal in ITA No. 151/Chny/2018 and the Tribunal confirmed the order of the ld. CIT(A)- 11 vide its order dated 30.11.2022, which is at page 14 of paper book. The ld. DR did not dispute the same and fairly conceded that the impugned order dated 08.09.2023 passed by the NFAC [CIT(A)] is not justified. On perusal of the order dated 30.11.2022 at page No. 14, we find the issues raised therein are similar and identical to the issues decided by the NFAC, Delhi in the impugned order. In view of the same, we hold that the impugned order dated 08.09.2023 passed by the NFAC [CIT(A)] is not maintainable and the appeal of the assessee is allowed. I.T.A. No.1243/Chny/23 4 6. In the result, the appeal filed by the assessee is allowed. Order pronounced on 30 th April, 2024 at Chennai. Sd/- Sd/- (AMITABH SHUKLA) ACCOUNTANT MEMBER (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER Chennai, Dated, 30.04.2024 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ/CIT, 4. िवभागीय Ůितिनिध/DR & 5. गाडŊ फाईल/GF.