Sunbright Designers Pvt. Ltd., CHENNAI V. ACIT, CHENNAI

ITA 1811/CHNY/2011

• Counselvise Citation: 181121714 RSA 2011
• Duration Of Justice: 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-12-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 02-12-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 09-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: G SITARAMAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT AND SHRI HARI OM MARATHA, JUDICIAL MEMBER S.A.NOS. 90 & 91/MDS/2011 AND I.T.A.NOS. 1810 & 1811/MDS/2011 (ASSESSMENT YEAR : 2006-07) SUNBRIGHT DESIGNERS PVT. LTD., MODULE 6, SIDCO READYMADE COMPLEX, INDUSTRIAL ESTATE, GUINDY, CHENNAI 600 032. PAN AADCS 6265 P VS. THE ASSISTANT COMMISSIONER OF INCOME-TAX, COMPANY CIRCLE-VI(4), CHENNAI 34. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI G. SITARAMAN, CA RESPONDENT BY : SHRI SHAJI P. JACOB, IRS, COMMISSIONER OF INCOME-TAX DATE OF HEARING : 2 ND DECEMBER, 2011 DATE OF PRONOUNCEMENT : 2 ND DECEMBER, 2011 O R D E R PER DR. O.K. NARAYANAN, VICE-PRESIDENT THESE TWO APPEALS ARE FILED BY THE ASSESSEE. THE R ELEVANT ASSESSMENT YEAR IS 2006-07. THE APPEALS ARISE OUT OF THE SA 90 & 91/11 & ITA 1810 & 1811/11 :- 2 -: ASSESSMENT ORDER PASSED UNDER SEC.143(3) AND THE OR DER PASSED UNDER SEC.154 OF THE INCOME-TAX ACT, 1961. 2. IT IS SEEN THAT THE COMMISSIONER OF INCOME-TAX ( APPEALS) HAS PASSED THE RESPECTIVE ORDERS EX PARTE FOR WHATE VER REASONS CONTESTED BETWEEN THE COMMISSIONER OF INCOME-TAX (A PPEALS) AND THE ASSESSEE. IT IS NOT POSSIBLE FOR THE TRIBU NAL TO ADJUDICATE THE ISSUES INVOLVED IN THE APPEALS UNLESS THE MATTE RS ARE DECIDED BY THE COMMISSIONER OF INCOME-TAX (APPEALS) ON MERI TS. THEREFORE, THE ORDERS OF THE COMMISSIONER OF INCOME -TAX (APPEALS) ARE SET ASIDE AND THE FILES ARE REMITTED BACK TO THE ROLLS OF THE COMMISSIONER OF INCOME-TAX (APPEALS) TO HEAR AND DISPOSE OF THE MATTERS ON MERITS. 3. IN RESULT, THESE TWO APPEALS FILED BY THE ASSESS EE ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN VIEW OF OUR ABOVE FINDING, THE STAY PETITIONS ARE DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING, ON FRIDAY, THE 2 ND OF DECEMBER, 2011 AT CHENNAI. SD/- SD/- (HARI OM MARATHA) (DR.O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED THE 2 ND DECEMBER, 2011 MPO* COPY TO : APPELLANT/RESPONDENT/CIT/CIT(A)/DR