M/s. Cairn Energy India Pty Ltd., Haryana V. JDIT, CHENNAI

ITA 2204/CHNY/2010

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 4908 (ITAT-CHENNAI)
• Duration Of Justice: 7 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 26-07-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 30-12-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIJAYAKUMAR PUNA ST
• Assessee Lawyers: RAGHUNATHAN S

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: CHENNAI . , ' , % & BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER ./ ITA NO.2204/MDS/2010 %' ' /ASSESSMENT YEAR: 2004-05 M/S.CAIRN ENERGY INDIA PTY LTD., 90, IIND FLOOR, WELLINGTON PLAZA, ANNA SALAI, CHENNAI. VS. THE JT. DIRECTOR OF INCOME- TAX, INTERNATIONAL TAXATION, CIRCLE-1(2), CHENNAI. [PAN: AAACC 3097 L ] ( ( /APPELLANT) ( )*( /RESPONDENT) ( + / APPELLANT BY : MR.RAGHUNATHAN.S, ADV. )*( + /RESPONDENT BY : MR.VIJAYAKUMAR PUNA, ST.COUNSEL + /DATE OF HEARING : 30.01.2018 + /DATE OF PRONOUNCEMENT : 30.01.2018 / O R D E R PER GEORGE MATHAN , JUDICIAL MEMBER : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER PASSED U/S.143(3) R.W.S.263 AND SEC.144C(13) PASSED ON 29. 10.2010 FOR THE AY 2004-05. 2. SHRI VIJAYAKUMAR PUNA, ST. COUNSEL, REPRESENTED ON BEHALF OF THE REVENUE AND SHRI RAGHUNATHAN.S, ADV., REPRESENTED O N BEHALF OF THE ASSESSEE. ITA NO.2204/MDS/2010 :- 2 -: 3. AT THE TIME OF HEARING, THE LD.AR SUBMITTED THAT THE ORDER PASSED U/S.263, BY THE ADDL. DIRECTOR OF INCOME TAX, INTER NATIONAL TAXATION, WAS SUBJECT MATTER OF AN APPEAL BEFORE THE TRIBUNAL AND THE TRIBUNAL HAD IN ITS ORDER IN ITA NO.714/MDS/2009 DATED 20.12.2012, HAD UPHELD THE ORDER PASSED U/S.263. IT WAS A SUBMISSION THAT THE ASSES SEE HAD FILED APPEAL BEFORE THE HONBLE HIGH COURT AND THE HONBLE HIGH COURT HAD VIDE ORDER IN TCA NO.99 OF 2013 DATED 06.11.2017 IN PARA NO.14 .1 REMANDED THE MATTER TO THE DIT FOR PASSING A FRESH ORDER. IT WA S A SUBMISSION THAT AS THE ISSUE HAS BEEN RESTORED TO THE FILE OF THE DIT, THE APPEAL FILED BY THE ASSESSEE HAS BECOME INFRUCTUOUS. 4. IN REPLY, THE LD.DR DID NOT RAISE ANY OBJECTION. CONSEQUENTLY, CONSIDERING THE SUBMISSIONS OF THE ASSESSEE AND THE REVENUE, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS INFRUCTUOUS I N VIEW OF THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COURT IN THE ASSESS EES CASE IN TCA NO.99 OF 2013 DATED 06.11.2017. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON JANUARY 30, 2018, AT CHENNAI. SD/ - SD/ - ( . ) ( ABRAHAM P.GEORGE ) /ACCOUNTANT MEMBER ( ' ) (GEORGE MATHAN) % /JUDICIAL MEMBER ITA NO.2204/MDS/2010 :- 3 -: /CHENNAI, 2 /DATED: JANUARY 30, 2018. TLN + )%34 54 /COPY TO: 1. ( /APPELLANT 4. 6 /CIT 2. )*( /RESPONDENT 5. 4 )%% /DR 3. 6 ( ) /CIT(A) 6. ' /GF