ITO, Tuticorin V. Sterlite Industries (India) Limited, Tuticorin

ITA 1388/CHNY/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 0705 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 26-02-2013
• Assessment Year: 2003-2004
• Appeal Filed On: 22-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA NO.1388 & 1457/MDS/2012 ASST. YEARS : 2003-04 THE INCOME TAX OFFICER, TDS WARD, TUTICORIN. (APPELLANT) V. M/S. STERLITE INDUSTRIES (INDIA) LIMITED, SIPCOT INDUSTRIAL COMPLEX, MADURAI BYE PASS ROAD,TV PURAM POST TUTICORIN 628 002. PAN : AABCS4955Q. (RESPONDENT) APPELLANT BY : MR. GURU BASHYAM, JCI T RESPONDENT BY : MR. RAMESH PATODIA, C.A DATE OF HEARING : 13 FEB 2013 DATE OF PRONOUNCEMENT : 28 FEB 2 013 O R D E R PER CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER : THESE TWO APPEALS ARE FILED BY THE DEPARTMENT AGA INST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEAL S)-I,MADURAI, DATED 30.12.2011 FOR THE ASST. YEAR 2003-04. ITA 1388 & 1457/MDS/12 2 2. AT THE TIME OF HEARING THE DEPARTMENTAL REPRESE NTATIVE SUBMITTED THAT THESE TWO APPEALS ARE ONLY THE DUPLI CATE APPEALS OF THE APPEAL WHICH HAS ALREADY BEEN FILED AND NUMBERE D AS ITA NO.1043/CHN/2012. THEREFORE, THE DEPARTMENTAL REPR ESENTATIVE SUBMITS THAT SINCE THESE APPEALS ARE ONLY DUPLICATE TO THE APPEAL ALREADY FILED, THESE APPEALS MAY BE DISMISSED AS WI THDRAWN. 3. WE ALSO FIND FROM THE RECORDS THAT THE COMMISS IONER OF INCOME TAX HAS FILED A LETTER BEARING NO.ITAT/12-13 DATED 20.07.2012 TO THIS EFFECT. SINCE THE DEPARTMENT HA S FILED DUPLICATE APPEALS WHICH WERE NUMBERED AS ITA NOS.1388 & 1457/ MDS/2012 AND SINCE THE ORIGINAL APPEAL FILED BY THE DEPARTME NT ON 11.5.2012 IN ITA NO.1043/MDS/2012 IS ALREADY ON RECORD, THE DUPL ICATE APPEALS FILED BY THE DEPARTMENT ARE DISMISSED AS WITHDRAWN. ITA 1388 & 1457/MDS/12 3 4. IN THE RESULT, THE APPEALS OF THE REVENUE ARE D ISMISSED AS WITHDRAWN. 5. ORDER PRONOUNCED ON THURSDAY, THE 28 TH DAY OF FEBRUARY 2013, AT CHENNAI. SD/- SD/- ( N.S. SAINI ) (CHALLA N AGENDRA PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED : 28 TH FEBRUARY 2013. JLS. COPY TO:- (1) APPELLANT (2) RESPONDENT (3) CIT-(A), (4) C.I.T., (5) D.R. (6) GUARD FILE.