Intellizign Engineering Services Private Ltd, Chennai V. DCIT, Corporate Circle 2(2), Chennai

ITA 146/CHNY/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5269 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 11-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R ANITHA
• Assessee Lawyers: N QUADIR HOSEYN
• Section: 143(3); 250

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: CHENNAI . . . , ' , ' BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ./ ITA NO.146/CHNY/2018 ( ( /ASSESSMENT YEAR: 2012-13 INTELIZIGN ENGINEERING SERVICES PVT. LTD. 5 TH , 1 ST FLOOR, HABIB COMPLEX DURGABAI DESHMUKH CENTRE R.A. PURAM , CHENNAI-600028 [PAN: AABCI6225K] V . THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 2(2),NEW BUILDING AAYAKAR BHAWAN, CHENNAI-600 034. ( + /APPELLANT) ( ,-+ /RESPONDENT) + . / APPELLANT BY : MR.N.QUADIR HOSEYN, ADV. ,-+ . /RESPONDENT BY : MS. R.ANITHA JCIT . /DATE OF HEARING : 05.11.2019 . /DATE OF PRONOUNCEMENT : 05.11.2019 / O R D E R PER RAMIT KOCHAR , ACCOUNTANT MEMBER : THIS IS AN APPEAL FILED BY ASSESSEE AGAINST THE A PPELLATE ORDER DATED 31.05.2016 PASSED BY LEARNED COMMISSIONER OF INCOME -TAX (APPEALS)-6, CHENNAI (HEREINAFTER CALLED THE CIT(A)) IN ITA N O. 25/CIT(A)-6/2015-16 FOR ASSESSMENT YEAR(AY) 2012-13 , THE APPELLATE PRO CEEDINGS HAD ARISEN BEFORE LEARNED CIT(A) OUT OF ASSESSMENT ORDER DATE D 20.03.2015 PASSED ITA NO.146/CHNY/2018 :- 2 -: BY LEARNED ASSESSING OFFICER(HEREINAFTER CALLED T HE AO) U/S 143(3) OF THE INCOME-TAX ACT,1961 ( HEREINAFTER CALLED THE ACT). 2. AT THE OUTSET LEARNED COUNSEL FOR THE ASSESSEE M R.N.QUADIR HOSEYN, ADVOCATE MADE STATEMENT BEFORE THE BENCH THAT ASSES SEE DOES NOT WISH TO PERUSE ITS APPEAL AND PRAYERS ARE MADE BEFORE TH E BENCH THAT THE ASSESSEE MAY BE PERMITTED TO WITHDRAWN ITS APPEAL A ND THE APPEAL MAY ACCORDINGLY BE DISMISSED AS WITHDRAWN. THE LEARNED COUNSEL ON BEING ASKED BY THE BENCH ALSO MADE ENDORSEMENT IN THE FIL E PRAYING FOR LEAVE TO WITHDRAW THIS APPEAL. OUR ATTENTION WAS DRAWN BY L EARNED COUNSEL FOR THE ASSESSEE TO ORDER DATED 10.07.2019 PASSED BY LEARNE D JOINT COMMISSIONER OF INCOME-TAX(OSD), CORPORATE CIRCLE2( 2), CHENNAI-600034 U/S 250 OF THE 1961 ACT IN PURSUANCE TO DIRECTION G IVEN BY LEARNED CIT(A) IN ITS APPELLATE ORDER DATED 31.05.2016 IN ITA NO. 25/CIT(A)-6/2015-16. IT WAS SUBMITTED THAT THE AO HAS NOW PASSED ORDER DATE D 10.07.2019 IN PURSUANCE TO DIRECTIONS ISSUED BY LEARNED CIT(A) AN D NOW THIS APPEAL FILED BEFORE TRIBUNAL HAS BECOME VIRTUALLY INFRUCTUOS . I T WAS THUS SUBMITTED BY LEARNED COUNSEL FOR THE ASSESSEE THAT THE ASSESSEE MAY BE ALLOWED TO WITHDRAW ITS APPEAL. THE LEARNED DR DID NOT RAISE A NY OBJECTION TO DISMISSAL OF THIS APPEAL AS WITHDRAWN. AFTER HEARIN G BOTH THE PARTIES AND PERUSING THE MATERIAL ON RECORD, WE DISMISS THIS AP PEAL FILED BY ASSESSEE AS BEING WITHDRAWN. WE ORDER ACCORDINGLY. ITA NO.146/CHNY/2018 :- 3 -: 3. IN THE RESULT, THE APPEAL FILED BY ASSESSEE IN ITA NO. 146/CHNY/2018 FOR AY: 2012-13 IS DISMISSED AS BEING WITHDRAWN AS INDICATED ABOVE. ORDER PRONOUNCED IN OPEN COURT ON THIS 5 TH NOVEMBER , 2019, IN CHENNAI. SD/- SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( ' ) ( RAMIT KOCHAR ) /ACCOUNTANT MEMBER /CHENNAI, 2 /DATED: 5 TH NOVEMBER, 2019. TLN . ,'3 43 /COPY TO: 1. + /APPELLANT 4. 5 /CIT 2. ,-+ /RESPONDENT 5. 3 , /DR 3. 5 ( ) /CIT(A) 6. ( /GF