M/S. MSA VENTURES PVT. LTD., CHENNAI V. ITO, TDS WARD - 2 (1), CHENNAI

ITA 2306/CHNY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7914 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 13-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AR V SREENIVASANJCITD R
• Assessee Lawyers: V S JAYAKUMAR
• Keywords: TDS

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI , , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & S HRI S.JAYARAMAN , ACCOUNTANT MEMBER ./ I.T.A.NOS.2306,2307 & 2308/CHNY/2019 / ASSESSMENT YEARS :2013-14, 2014-15, & 2015-16 M/S.MSA VENTURES PVT LTD., 6/11,BRAHADAMBAL STREET, R.A.PURAM,CHENNAI 600 028. VS. INCOME TAX OFFICER, AAYAKAR BHAVAN,MAIN BLDG., TDS CIRCLE,121,M.G.ROAD, CHENNAI. 600 034. [PAN AAGCM 4116 N ] ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR.V.S.JAYAKUMAR,ADVOCATE !' /RESPONDENT BY : MR.AR. V.SREENIVASAN,JCIT,D.R # $ %& / DATE OF HEARING : 23 - 01 - 20 20 '( %& / DATE OF PRONOUNCEMENT : 23 - 01 - 20 20 ! / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER THESE ARE APPEALS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-17, CH ENNAI IN ITA NOS.64 TO 66/18-19 DATED 31.05.2019 FOR THE AS SESSMENT YEARS 2013-14, 2014-15, 2015-16. ITA NOS.2306 TO 2308/CHNY/2019 :- 2 -: 2. MR.V.S.JAYAKUMAR REPRESENTED ON BEHALF OF THE ASSESSEE AND MR.AR. V.SREENIVASAN REPRESENTED ON BEHALF OF THE REVENUE. 3. AT THE TIME OF HEARING, IT WAS SUBMITTED BY THE LD.A.R THAT THE FACTS IN THE ASSESSEES CASE IS IDENTICAL TO TH E FACT IN THE CASE OF M/S.EMGEE ENGINEERING AND CONSTRUCTION PVT LTD., CH ENNAI VS. I.T.O IN ITA NOS.2285,2286 & 2287/CHNY/2019 VIDE ORDER D ATED 04.12.2019 FOR ASSESSMENT YEARS 2013-14 TO 2015-16. IT WAS FAI RLY AGREED BY THE LD.A.R THAT THE ISSUE IS SQUARELY COVERED BY THE DE CISION OF THE CO-ORDINATE BENCH OF THE TRIBUNAL IN THE CASE OF M/ S.EMGEE ENGINEERING AND CONSTRUCTION PVT LTD.(SUPRA) AND TH E APPEALS OF THE ASSESSEE ARE DISMISSED. IT IS HOWEVER, FURTHER PLE ADED BY LD.A.R THAT THE LIBERTY GRANTED IN THE CASE OF M/S.EMGEE ENGINE ERING AND CONSTRUCTION PVT LTD., REFERRED TO SUPRA MAY ALSO B E GRANTED TO THE ASSESSEE. 4. IN REPLY, THE LD.D.R VEHEMENTLY SUPPORTED THE O RDERS OF THE ASSESSING OFFICER AND THE ORDER OF THE CIT(APPEALS) . 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. A PE RUSAL OF THE ORDER OF THE TRIBUNAL IN THE CASE OF M/S.EMGEE ENGI NEERING AND CONSTRUCTION PVT LTD., REFERRED TO SUPRA, SHOWS THA T THE CO-ORDINATE BENCH OF THIS TRIBUNAL HAS HELD AS FOLLOWS:- ITA NOS.2306 TO 2308/CHNY/2019 :- 3 -: 5. WE HAVE CONSIDERED THE RIVAL SUBMISSION AND PE RUSED THE MATERIALS AVAILABLE ON RECORD. 6. A PERUSAL OF THE FACTS IN THE PRESENT CASE CLEA RLY SHOWS THAT THE APPEALS HAS BEEN FILED AGAINST THE COMPUTER EXT RACT OF THE TDS TRACES. ADMITTEDLY, THIS IS NOT AN ORDER FOR THE PU RPOSE OF FILING AN APPEAL BEFORE THE LEARNED CIT(A). IN THE CIRCUMSTAN CES, WE ARE OF THE VIEW THAT THE ORDER OF THE LEARNED CIT(A) REJEC TING THE APPEALS ON THE GROUNDS THAT THE SAME WERE NOT FILED AGAINST THE ORDER OF LEVY IS UPHELD. HOWEVER, LIBERTY IS GRANTED TO THE ASSESSEE TO FILE PROPER APPEALS BEFORE THE LEARNED CIT(A) IN ACCORDA NCE OF LAW, AFTER OBTAINING THE APPROPRIATE ORDERS, WHEREIN THE LEVY HAS BEEN MADE ON THE ASSESSEE, BY FOLLOWING THE PROCEDURES P ROVIDED UNDER LAW. IN THE CIRCUMSTANCES, THE APPEALS OF THE ASSES SEE STANDS DISMISSED. AS IT IS NOTICED THAT THE FACTS, IN THE PRESENT CAS ES ARE ALSO IDENTICAL TO THE FACTS IN THE CASE OF M/S.EMGEE ENGINEERING AND CONSTRUCTION PVT LTD., REFERRED TO SUPRA, IN THE INTEREST OF JUSTICE , THE LIBERTY GRANTED IN THE CASE OF M/S.EMGEE ENGINEERING AND CONSTRUCTION PVT LTD., BY THE CO-ORDINATE BENCH OF THETRIBUNAL, IS ALSO GRANTED T O THE ASSESSEE AND ON IDENTICAL FINDINGS AS IN THE CASE OF M/S.EMGEE E NGINEERING AND CONSTRUCTION PVT LTD., THE ASSESSEE IS ALSO GRANTED THE LIBERTY TO FILE PROPER APPEALS BEFORE THE LD.CIT(A) IN ACCORDANCE W ITH LAW, AFTER ITA NOS.2306 TO 2308/CHNY/2019 :- 4 -: OBTAINING THE APPROPRIATE ORDERS, WHEREIN THE LEVY HAS BEEN MADE ON THE ASSESSEE, BY FOLLOWING THE PROCEDURES PROVIDED UNDER LAW. IN THE CIRCUMSTANCES, THE APPEALS OF ASSESSEE STAND DISMIS SED WITH THE ABOVE DIRECTION. 6. IN THE RESULT, ALL THE APPEALS FILED BY THE ASS ESSEE FOR ASSESSMENT YEARS 2013-14, 2014-15, & 2015-16 ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 23 RD JANUARY, 2020, AT CHENNAI. SD/- SD/- ( ) (S. JAYARAMAN) ' # /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) $ # / JUDICIAL MEMBER ) $ / CHENNAI * / DATED: 23 RD JANUARY, 2020. K S SUNDARAM + !%,- . -% / COPY TO: 1 . / APPELLANT 4. # /% / CIT 2. !' / RESPONDENT 5. -01 !%2 / DR 3. # /% () / CIT(A) 6. 15 6$ / GF