ACIT COMPANY CIRCLE VI(1), CHENNAI V. S.M.APPARELS LTD., CHENNAI

ITA 1474/CHNY/2009

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5937 (ITAT-CHENNAI)
• Duration Of Justice: 9 year(s) 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2001-2002
• Appeal Filed On: 18-09-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAILENDRA MAMIDIPCIT
• Section: 263

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C BENCH, CHENNAI . . . , , BEFORE SHRI N.R.S.GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER / ITA NO.1474/CHNY/2009 $$ /ASSESSMENT YEAR : 2001-02 ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE-VI(1) AAYAKAR BHAVAN, NEW BLOCK 121, M.G.ROAD,7TH FLOOR, CHENNAI-34. VS M/S. S.M.APPARELS LTD., D-9/1, MMDA INDUSTRIAL ESTATE, MARAIMALAI NAGAR, CHENNAI-603 209. PAN: AAFCS2097B ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI SAILENDRA MAMIDI,PCIT /RESPONDENT BY : NONE /DATE OF HEARING : 10.01.2019 /DATE OF PRONOUNCEMENT : 22.01.2019 / O R D E R PER N.R.S.GANESAN, JM: THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)V, CHENNAI DATED 22.07.2008 AND PERTAINS TO ASSESSMENT YEAR 2001-02. 2. THIS APPEAL WAS INITIALLY DISPOSED OF BY THIS T RIBUNAL BY AN ORDER DATED 04.12.2009. THE REVENUE FILED AN APPEAL BEFORE THE HIGH COURT IN T.C.(A) NO.530 OF 2010. THE HIGH COUR T BY 2 ITA NO.1474/CHNY/2009 JUDGEMENT DATED 19.07.2018 SET ASIDE THE ORDER OF T HIS TRIBUNAL HOLDING THAT ORDER PASSED IN T.C.(A) NO.1527 OF 200 7 DATED 22.02.2016 ATTAINED FINALITY INTER-SE PARTIES. 3. WE HEARD SHRI SAILENDRA MAMIDI, LEARNED DR. NO O NE APPEARED FOR THE ASSESSEE DESPITE RECEIPT OF NOTICE . ACCORDING TO THE LEARNED DR, REVENUE RAISED A GROUND WITH REGARD TO THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS) HOLDIN G THAT THE ORDER PASSED UNDER SECTION 263 OF THE INCOME-TAX AC T WAS SET ASIDE BY THE TRIBUNAL, THEREFORE, HE ALLOWED THE A PPEAL. THE COMMISSIONER OF INCOME-TAX (APPEALS) HAS NOT DISCUS SED ANYTHING ABOUT THE ISSUE RAISED BY THE ASSESSEE ON MERITS. SINCE THE ORDER PASSED BY THE ADMINISTRATIVE COMMI SSIONER UNDER SECTION 263 OF THE ACT WAS UPHELD BY THE HI GH COURT, THE ASSESSING OFFICER HAS TO PASS NECESSARY CONSEQUENTI AL ORDER. THEREFORE, THE COMMISSIONER OF INCOME-TAX (APPEALS) IS EXPECTED TO DISPOSE OF THE APPEAL ON MERITS. IN VIEW OF THE ABOVE, ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS) IS SET ASI DE AND THE ENTIRE ISSUES RAISED BY THE ASSESSEE ARE REMITTED B ACK TO THE FILE OF THE COMMISSIONER OF INCOME-TAX (APPEALS). THE CO MMISSIONER 3 ITA NO.1474/CHNY/2009 OF INCOME-TAX (APPEALS) SHALL DISPOSE OF THE APPEAL ON MERITS, AFTER GIVING REASONABLE OPPORTUNITY BEING HEARD TO THE ASSESSEE. 4. IN THE RESULT, THE APPEAL OF THE REVENUE STAND A LLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND JANUARY, 2019 SD/- SD/- ( ) ( . . . ) ( INTURI RAMA RAO ) ( N.R.S.GANESAN) / ACCOUNTANT MEMBER / JUDICIAL MEMBER /CHENNAI, /DATED 22 ND JANUARY, 2019. SOMU /COPY TO: 1. APPELLANT 2. RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. /GF