ACIT NON CORPORATE CIRCLE 4, COIMBATORE V. AQUA SUB ENGINEERING , COIMBATORE

ITA 1718/CHNY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4979 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2015-2016
• Appeal Filed On: 31-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S. BHARATH

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , D B ENCH, CHENNAI, CAMP AT COIMBATORE ... , ! '#, $ #% BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./I.T.A.NO.1718/CHNY/2019 ( / ASSESSMENT YEAR: 2015-2016) THE ASSISTANT COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE-4, COIMBATORE. VS M/S. AQUA SUB ENGINEERING THUDIYALUR POST COIMBATORE 641 034. [ PAN AADFA 8028P ] ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI S. BHARATH, IRS, CIT. /RESPONDENT BY : SHRI G. SURESH, C.A /DATE OF HEARING : 07.02.2020 ! /DATE OF PRONOUNCEMENT : 07.02.2020 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-3, COIMBAT ORE DATED 27.03.2019 AND PERTAINS TO THE ASSESSMENT YEAR 2015-2016. 2. THE ONLY ISSUE ARISES FOR CONSIDERATION BEFORE T HIS TRIBUNAL IS WHETHER THE ASSESSEE HAS TO BE ASSESSED EITHER AS FIRM OR ASSOCIATION OF PERSONS 2 I.T.A. NO.1718/CHNY/2019 (AOP). IT IS BROUGHT TO THE NOTICE OF THE TRIBUNAL BY THE LD. DEPARTMENTAL REPRESENTATIVE AS WELL AS THE LD. REPRESENTATIVE FO R THE ASSESSEE THAT FOR THE ASSESSMENT YEARS 2009-10 TO 2014-15, THIS TRIBUNAL FOUND THAT THE ASSESSEE HAD TO BE ASSESSED AS FIRM NOT AS AOP. IN VIEW OF T HE FINDINGS OF THIS TRIBUNAL FOR THOSE ASSESSMENT YEARS AND FOR THE REASONS STA TED THEREIN, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE ASSESSEE HAS TO BE ASSESSED AS A PARTNERSHIP FIRM AND NOT AS AOP . THEREFORE, WE DO NOT FIND ANY REASON TO INTERFERE WITH THE ORDER OF THE CIT(A). 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IN ITA NO.1718/CHNY/2019 FOR ASSESSMENT YEAR 2015-2016 STA NDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH FEBRUARY, 2020 AT CAMP AT COIMBATORE. SD/- SD/- ( ) (S. JAYARAMAN) /ACCOUNTANT MEMBER (... ) (N.R.S. GANESAN) / JUDICIAL MEMBER COIMBATORE, /DATED, THE 7 TH FEBRUARY, 2020. KV #$ %&'& /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. * ( )/CIT(A) 4. * /CIT 5. &+, - /DR 6. ,./ /GF