N SRINIVASAN, NAMAKKAL V. ACIT , NAMAKKAL

ITA 1577/CHNY/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 5324 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 10-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D ROHINI
• Section: 263

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , , ' # BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO.1577/CHNY/2018 & '& / ASSESSMENT YEAR : 2013-14 SHRI N. SRINIVASAN, 52, AGRAHARAM, MOHANUR POST, NAMAKKAL 637 015. PAN : AIQPS 8127 A V. THE ASSISTANT COMMISSIONER OF INCOME TAX, NO.138/3, LMR SHOPPING ARCADE, SALEM ROAD, NAMAKKAL-637 001. ()*/ APPELLANT) (+,)*/ RESPONDENT) )* - . / APPELLANT BY : NONE +,)* - . / RESPONDENT BY : MS. D. ROHINI, DCIT / - 0' / DATE OF HEARING : 01.10.2018 12' - 0' / DATE OF PRONOUNCEMENT : 01.10.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST T HE ORDER OF THE PRINCIPAL COMMISSIONER OF INCOME TAX, SALEM, DA TED 01.03.2018 AND PERTAINS TO ASSESSMENT YEAR 2013-14. 2. WHEN THE APPEAL WAS TAKEN UP FOR HEARING, NO ONE APPEARED FOR THE ASSESSEE. HOWEVER, THE REGISTRY HAS PLACED ON RECORD A LETTER DATED 30 TH JULY, 2018 RECEIVED FROM THE ASSESSEE. IN THE 2 I.T.A. NO.1577/CHNY/18 LETTER, THE ASSESSEE CLAIMS THAT CONSEQUENT TO THE ORDER PASSED BY THE PRINCIPAL COMMISSIONER OF INCOME TAX UNDER SECT ION 263 OF THE INCOME-TAX ACT, 1961 (IN SHORT 'THE ACT'), FURTHER ASSESSMENT WAS COMPLETED WITHOUT ANY ADDITION TO THE ORIGINAL INCO ME. THEREFORE, THE ASSESSEE PRAYED FOR PERMISSION TO WITHDRAW THE ABOVE APPEAL. 3. WE HEARD MS. D. ROHINI, THE LD. DEPARTMENTAL REPRESENTATIVE. SINCE THE ASSESSMENT WAS COMPLETED CONSEQUENT TO THE ORDER PASSED BY THE PRINCIPAL CIT UNDER SECT ION 263 OF THE ACT, THIS APPEAL OF THE ASSESSEE IS DISMISSED AS WI THDRAWN AS PRAYED FOR BY THE ASSESSEE. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON 1 ST OCTOBER, 2018 AT CHENNAI. SD/- SD/- ( ) ( . . . ) (S. JAYARAMAN) (N.R.S. GANESAN) ' / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 1 ST OCTOBER, 2018. KRI. 3 I.T.A. NO.1577/CHNY/18 - +056 76'0 /COPY TO: 1. )*/ APPELLANT 2. +,)*/ RESPONDENT 3. PRINCIPAL CIT, SALEM 5. 68 +0 /DR 6. 9& : /GF.