DCIT Central Circle 2, Tuticorin V. VVD & Sons (P) Limited, Tuticorin

ITA 2154/CHNY/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7106 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 16-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAILENDRA MAMIDIPCIT

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI , , ' BEFORE SHRI GEORGE MATHAN , JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ./ ITA NOS.2150 TO 2152 & 2153 TO 2156/CHNY/2018 /ASSESSMENT YEARS: 2010-11 TO 2012-13 & 2013-14 TO 2016-17 & CROSS-OBJECTION NOS.132 & 133/CHNY/2018 (IN ITA NOS.2153 & 2154/CHNY/2018) /ASSESSMENT YEARS: 2013-14 & 2014-15 THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, MADURAI. VS. M/S.VVD & SONS (P) LTD., NO.182, PALAYAMKOTTAI ROAD, TUTICORIN-628 008. [PAN: AAACV 8438 J ] ( ) /APPELLANT) ( *+) /RESPONDENT/CROSS- OBJECTOR) DEPARTMENT BY : MR.SAILENDRA MAMIDI, PCIT ASSESSEE BY : MR.SAROJ KUMAR PARIDA, ADV. - /DATE OF HEARING : 24.07.2019 - /DATE OF PRONOUNCEMENT : 24.07.2019 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : ITA NOS.2150 TO 2152 & 2153 TO 2156/CHNY/2018 ARE THE APPEALS FILED BY THE REVENUE AGAINST THE ORDERS OF THE COMM ISSIONER OF INCOME TAX (APPEALS)-19, CHENNAI, IN ITA NO.344, 345 & 346 /17-18 DATED ITA NOS.2150-2156/CHNY/2018 & CO NOS.132 & 133/CHNY/2018 :- 2 -: 16.04.2018 FOR THE AYS 2010-11 TO 2012-13 AND IN IT A NO.347, 348, 349 & 350/17-18 DATED 23.04.2018 FOR THE AYS 2013-14 TO 2016-17. CO NOS.132 & 133/CHNY/2018 ARE THE CROSS-OBJECTIONS FI LED BY THE ASSESSEE IN ITA NOS.2153 & 2154/CHNY/2018 FOR THE AYS 2013-1 4 & 2014-15. 2. MR. SAILENDRA MAMIDI, PCIT, REPRESENTED ON BEHALF OF THE REVENUE AND MR. SAROJ KUMAR PARIDA, ADV., REPRESENTED ON BE HALF OF THE ASSESSEE. 3. ALL THE REVENUE APPEALS WERE FILED BY POST ON 16.0 7.2018. DEFECTS MEMO HAD BEEN ISSUED TO THE DEPARTMENT ON 24.09.201 8. THE APPEALS FILED BY THE REVENUE WERE POSTED FOR HEARING ON MUL TIPLE DATES BEING 04.12.2018, 08.04.2019 AND TODAY ON 24.07.2019. AL L THE DEFECTS AS MENTIONED IN THE DEFECTS MEMO HAVE NOT BEEN RECTIFI ED. CONSEQUENTLY, THE APPEALS FILED BY THE REVENUE ARE DISMISSED IN L IMINE FOR NON- RECTIFICATION OF DEFECTS. 4. THE ASSESSEE FILED BOTH THE CROSS-OBJECTIONS BY HA ND ON 20.11.2018. DEFECTS MEMO HAD BEEN ISSUED TO THE AS SESSEE ON 26.11.2018. ALL THE DEFECTS AS MENTIONED IN THE DEF ECTS MEMO HAVE NOT BEEN RECTIFIED. CONSEQUENTLY, THE CROSS-OBJECTIONS FILED BY THE ASSESSEE ARE DISMISSED IN LIMINE FOR NON-RECTIFICATION OF DE FECTS. ITA NOS.2150-2156/CHNY/2018 & CO NOS.132 & 133/CHNY/2018 :- 3 -: 5. IN THE RESULT, THE APPEALS FILED BY THE REVENUE I N ITA NOS.2150 TO 2156/CHNY/2018 AS WELL AS THE CROSS-OBJECTIONS FILE D BY THE ASSESSEE IN CO NOS.132 & 133/CHNY/2018 ARE DISMISSED IN LIMINE. ORDER PRONOUNCED ON THE 24 TH DAY OF JULY, 2019 IN CHENNAI. SD/- SD/- ( ) ( INTURI RAMA RAO ) /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) /JUDICIAL MEMBER /CHENNAI, 2 /DATED: 24 TH JULY, 2019. TLN - *34 54 /COPY TO: 1. ) /APPELLANT 4. 6 /CIT 2. *+) /RESPONDENT 5. 4 * /DR 3. 6 ( ) /CIT(A) 6. /GF