Devi Karumariamman Educational Trust, CHENNAI V. DCIT (Exemptions) CHENNAI, CHENNAI

ITA 1262/CHNY/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 3923 (ITAT-CHENNAI)
• Duration Of Justice: 4 year(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 15-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ‘डी’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ एवं ᮰ी जी. मंजुनाथ, लेखा सद᭭य के समᭃ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 1262/CHNY/2018 िनधाᭅरण वषᭅ /Assessment Year: 2009-10 M/s. Devi Karumariamman Educational Trust, No.5, Chellammal Complex, Arcot Road, Janaki Nagar, Valasaravakkam, Chennai – 600 087. PAN: AABTS 7096K v. The DCIT (Exemptions), Chennai Circle, Chennai - 34. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri I. Dinesh, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri G. Johnson, Addl. CIT स ु नवाई कȧ तारȣख/Date of Hearing : 19.04.2022 घोषणा कȧ तारȣख/Date of Pronouncement : 25.04.2022 आदेश /O R D E R PER MAHAVIR SINGH, VP: This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals)-17, Chennai in ITA No.96/15-16 dated 13.02.2018. The matter travelled up to Hon’ble High Court of Madras and consequent to Hon’ble High Court order, the AO finally passed order u/s.143(3) r.w.s 254 r.w.s. 260 of the Income Tax Act, 1961 (hereinafter the ‘Act’) for the assessment year 2009-10 vide his order 31.03.2015. 2 I.T.A. No.1262/Chny/2018 2. At the outset, the ld.counsel for the assessee stated that the assessee is not aggrieved by the order of CIT(A) and he stated that he want to withdraw the appeal, as he got relief from the CIT(A). However, ld.counsel stated that only direction from Tribunal the assessee wants is that the appeal effect to the order of CIT(A) be given by the AO which till date has not been given. Without interfering, we are of the view that the AO is legally bound to give appeal effect within the time limits prescribed under the Act. Hence, we advice the AO to give appeal effect to the order of CIT(A) and accordingly, the appeal of assessee is dismissed as withdrawn. 3. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the court on 25 th April, 2022 at Chennai. Sd/- Sd/- (जी. मंजुनाथ) (G. MANJUNATHA) लेखा सद᭭य /ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 25 th April, 2022 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ (अपील)/CIT(A) 4. आयकर आयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.