Appeal details
Counselvise Citation
[2019] 118 COUNSELVISE.COM (IT) 8332 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
5 month(s) 30 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
02-01-2019
Appeal Filed By
Assessee
Order Result
Partly Allowed
Bench Allotted
B
Assessment Year
2004-2005
Appeal Filed On
03-07-2018
Judgement Text
, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : CHENNAI . , ! '#$ % , BEFORE SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER ./ I.T.A.NO.2080/CHNY/2018 / ASSESSMENT YEAR :2004-05 M/S.MANALI PETROCHEMICALS LTD ., POONERI HIGH ROAD, MANALI, CHENNAI 600 068. VS. THE DEPUTY COMMISSIONER OF INCOME TAX, LTU(APPEALS), CHENNAI 600 034. [PAN AAACM 3404 D ] ( %& / APPELLANT) ( '(%& /RESPONDENT) / APPELLANT BY : MR.R.VIJAYARAGHAVAN, ADVOCATE /RESPONDENT BY : MR.GURU BASHYAM,JCIT,D.R ! ' #$% / DATE OF HEARING : 02 - 0 1 - 201 9 &' #$% / DATE OF PRONOUNCEMENT : 02 - 0 1 - 201 9 ) / O R D E R PER GEORGE MATHAN , JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-5, CHENNAI IN APPEAL NO.126/CIT(A)-5/2014-15 DATED 07.05.2018 FOR THE ASSESSMENT YEAR 2004-05. ITA NO.2080/CHNY/2018 :- 2 -: 2. MR.R.VIJAYARAGHAVAN REPRESENTED ON BEHALF OF THE ASSESSEE AND MR.GURU BASHYAM REPRESENTED ON BEHALF OF THE REVENUE. 3. IT WAS SUBMITTED BY LD.A.R THAT THE LD.CIT(A) D ISMISSED THE ASSESSEES APPEAL HOLDING THAT THE ASSESSEE HAS NOT FILED THE PROPER ORDER AGAINST WHICH THE APPEAL WAS LIABLE TO BE FIL ED BEFORE THE LD.CIT(A). THE LD.A.R DREW OUR ATTENTION TO THE ORD ER GIVING EFFECT TO THE ORDER OF THE CIT(APPEALS) PASSED BY THE LD. AS SESSING OFFICER DATED 21.04.2014. IT WAS A SUBMISSION THAT IN THE L AST LINE OF THE SAID ORDER, THE LD. ASSESSING OFFICER HAS SPECIFICALLY M ENTIONED THUS, DIRECTIONS OF THE LD.CIT(A), LTU, CHENNAI CONTAINED IN THE ORDER NO.9/12-13/LTU(A) DATED 24.01.2014 IS COMPLIED WITH . IT WAS A SUBMISSION THAT THERE IS NO OTHER ORDER. IT WAS A S UBMISSION THAT LD.CIT(A) MAY BE DIRECTED TO DISPOSE THE APPEAL ON MERITS. IN REPLY, THE LD.D.R VEHEMENTLY SUPPORTED THE ORDER OF THE CI T(APPEALS). 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. A PE RUSAL OF THE ORDER GIVING EFFECT TO THE ORDER OF THE CIT(APPEALS ) DATED 21.04.2014 SHOWS THAT THE LD. ASSESSING OFFICER HAS GIVEN EFFE CT TO TWO ORDERS OF THE LD.CIT(A), FIRST ONE BEARING ITA NO.82/11-12/L TU(A) DATED 24.01.2014 IN RESPECT OF THE INTEREST CHARGED U/S.2 34B OF THE ACT AND THE SECOND BEARING ITA NO.9/12-13/LTU(A) DATED 24.0 1.2014. THIS BEING SO, ADMITTEDLY THE ISSUE IN THE APPEAL BEFORE THE LD.CIT(A), DOES ITA NO.2080/CHNY/2018 :- 3 -: ARISE OUT OF THE ORDER OF LD. ASSESSING OFFICER GIV ING EFFECT TO THE ORDER OF THE CIT(APPEALS) DATED 21.04.2014. THIS BEING S O, THE ORDER OF THE CIT(APPEALS) DATED 07.05.2018 IN ITA NO.126/CIT(A) -5/2014-15 IS SET ASIDE AND THE ISSUES RAISED IN THIS APPEAL ARE REST ORED TO THE FILE OF LD.CIT(A) FOR RE-ADJUDICATION ON MERITS. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS PA RTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 02 ND JANUARY, 2019, AT CHENNAI. SD/ - SD/ - ( () . +,+ ) ( ABRAHAM P GEORGE) ! / ACCOUNTANT MEMBER ( % ) (GEORGE MATHAN) * ! / JUDICIAL MEMBER . ' / CHENNAI / / DATED: 02 ND JANUARY, 2019. K S SUNDARAM 0 #12 3 2# / COPY TO: 1 . / APPELLANT 3. ! 4# () / CIT(A) 5. 267 #8 / DR 2. / RESPONDENT 4. ! 4# / CIT 6. 79 :' / GF
