ACIT, CHENNAI V. M/s. SICAL Logistics Ltd., CHENNAI

ITA 1483/CHNY/2012

• Counselvise Citation: 148321714 RSA 2012
• Duration Of Justice: 1 year(s) 3 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 09-10-2013
• Assessment Year: 2002-2003
• Appeal Filed On: 20-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T N BETGIRI JT
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : CHENNAI [BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT AND SHRI S. S. GODARA, JUDICIAL MEMBER] I.T.A.NO.1483/MDS/2012 ASSESSMENT YEAR : 2002-03 THE ASSTT. COMMISSIONER OF INCOME-TAX CIRCLE V(I) CHENNAI VS M/S SICAL LOGISTICS LTD. SOUTH INDIAN HOUSE 73, ARMENIAN STREET CHENNAI 600 001 [PAN AAACS 3789B] (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI T.N.BETGIRI, JT.CIT RESPONDENT BY : NONE DATE OF HEARING : 09-10-2013 DATE OF PRONOUNCEMENT : 28-10-2013 O R D E R PER S.S.GODARA, JUDICIAL MEMBER THIS APPEAL FILED BY THE REVENUE, FOR ASSESSMENT YEAR 2002- 03, IS DIRECTED AGAINST THE ORDER OF THE COMMISSION ER OF INCOME-TAX (APPEALS)-VI, CHENNAI, DATED 27.4.2012, PASSED IN A PPEAL NO.439/10- 11 , IN PROCEEDINGS UNDER SECTION 143(3) R.W.S 254 OF THE INCOME-TAX ACT, 1961 (IN SHORT THE ACT). I.T.A.NO.1483/12 :- 2 -: 2. DURING THE PENDENCY OF THE INSTANT APPEAL, VIDE LET TER DATED 16.11.2012, THE REVENUE THROUGH ASSTT. COMMISSIONER OF INCOME-TAX, COMPANY CIRCLE V(I), CHENNAI-34, HAS FILED FOR WITH DRAWAL OF THE APPEAL STATING THEREIN THAT MISC. PETITION FILED BEFORE THE CIT(A) HAS BEEN ALLOWED IN FAVOUR OF THE DEPARTMENT. IN VIEW THEREOF, THE APPEAL OF THE REVENUE IS DISMISSED AS WITHDRAWN SUBJECT TO ALL JUST EXCEPTIONS. ORDER PRONOUNCED ON MONDAY, THE 28 TH OF OCTOBER, 2013, AT CHENNAI. SD/- SD/- (DR. O.K. NARAYANAN) VICE-PRESIDENT (S. S. GODARA) JUDICIAL MEMBER DATED: 28 TH OCTOBER, 2013 RD COPY TO: APPELLANT/RESPONDENT/CIT(A)/CIT/DR