Suguna Foods (P) Ltd., Coimbatore V. DCIT Corporate Circle 2, Coimbatore

ITA 1634/CHNY/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0826 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 14-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAILENDRA MAMIDIPCIT
• Assessee Lawyers: V BALAJI
• Section: 154

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI ... , . ! , # $ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ./ ITA NOS.1634 & 1635/CHNY/2018 & '& / ASSESSMENT YEARS : 2011-12 & 2012-13 M/S SUGUNA FOODS (P) LTD., 5 TH FLOOR, JAYA ENCLAVE, 1057, AVINASHI ROAD, COIMBATORE 641 018. PAN : AADCS 0655 F V. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 2, COIMBATORE. ()*/ APPELLANT) (+,)*/ RESPONDENT) )* - . / APPELLANT BY : SHRI V. BALAJI, CA +,)* - . / RESPONDENT BY : SHRI SAILENDRA MAMIDI, PCIT / - 0# / DATE OF HEARING : 03.06.2019 12' - 0# / DATE OF PRONOUNCEMENT : 03.06.2019 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : WHEN THESE APPEALS WERE TAKEN UP FOR HEARING, SHR I V. BALAJI, THE LD. REPRESENTATIVE FOR THE ASSESSEE, SUBMITTED THAT THE ASSESSEE FILED A MISCELLANEOUS PETITION BEFORE THE PRINCIPAL COMMISS IONER OF INCOME TAX ON 04.05.2018 AND THE PRINCIPAL CIT DISPOSED OF THE PETITION FILED BY THE ASSESSEE UNDER SECTION 154 OF THE INCOME-TAX ACT, 1 961 (IN SHORT 'THE ACT') FAVOURABLY. ON THE BASIS OF THE ORDER OF THE PRINCIPAL CIT, THE 2 I.T.A. NOS.1634 & 1635/CHNY/18 ASSESSING OFFICER HAS ALSO GRANTED RELIEF TO THE AS SESSEE. THEREFORE, ACCORDING TO THE LD. REPRESENTATIVE, NOTHING SURVIV ES IN THESE APPEALS FILED BY THE ASSESSEE BEFORE THIS TRIBUNAL. THE LD . REPRESENTATIVE FILED PETITION ON 29.05.2019 PRAYING FOR WITHDRAWAL OF TH ESE APPEALS. 2. THE LD. DEPARTMENTAL REPRESENTATIVE HAS NO OBJEC TION TO DISMISS THE APPEALS AS WITHDRAWN. 3. SINCE THE LD. REPRESENTATIVE FOR THE ASSESSEE CL AIMS THAT BY WAY OF AN ORDER UNDER SECTION 154 OF THE ACT, THE PRINC IPAL CIT GRANTED RELIEF TO THE ASSESSEE, NOTHING SURVIVES IN THESE APPEALS FOR ADJUDICATION AND THIS STATEMENT OF THE LD. REPRESENTATIVE FOR THE AS SESSEE IS NOT DISPUTED BY THE LD. D.R., THESE APPEALS OF THE ASSESSEE BECO ME INFRUCTUOUS. 4. IN VIEW OF THE ABOVE, BOTH THE APPEALS FILED BY THE ASSESSEE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD JUNE, 2019 AT CHENNAI. SD/- SD/- ( . ! ) ( ... ) (M. BALAGANESH) (N.R.S. GANESAN) # / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 3 RD JUNE, 2019. KRI. 3 I.T.A. NOS.1634 & 1635/CHNY/18 - +056 76'0 /COPY TO: 1. )* /APPELLANT 2. +,)* /RESPONDENT 3. PRINCIPAL CIT-1, COIMBATORE 5. 68 +0 /DR 6. 9& : /GF.