ACIT, Coimbatore V. M/s Sporting Pastime India Ltd., CHENNAI

ITA 2396/CHNY/2006

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3390 (ITAT-CHENNAI)
• Duration Of Justice: 12 year(s) 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 27-06-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 12-12-2006
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAILENDRA MAMIDIPCIT

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . . . , ! ' , $ '% BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ./ ITA NO.2396/CHNY/2006 ( )( / ASSESSMENT YEAR : 2004-05 THE ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE I(1), 67-A, RACE COURSE ROAD, COIMBATORE 641 018. V. M/S SPORTING PASTIME INDIA LTD., NO.19, KOTHARI ROAD, NUNGAMBAKKAM, CHENNAI - 600 034. PAN : AAGCS 1709 M (+,/ APPELLANT) (-.+,/ RESPONDENT) +, / 0 / APPELLANT BY : SHRI SAILENDRA MAMIDI, PCIT -.+, / 0 / RESPONDENT BY : SH. SAROJ KUMAR PARIDA, ADVOCAT E 1 / 2$ / DATE OF HEARING : 25.04.2019 34) / 2$ / DATE OF PRONOUNCEMENT : 25.04.2019 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) V, CHENNA I, DATED 08.09.2006 AND PERTAINS TO ASSESSMENT YEAR 2004-05. 2. WHEN THE APPEAL WAS TAKEN UP FOR HEARING, SHRI S AILENDRA MAMIDI, THE LD. DEPARTMENTAL REPRESENTATIVE, SUBMIT TED THAT TWO APPEALS ARE FILED AGAINST THE VERY SAME ORDER OF TH E CIT(APPEALS) 2 I.T.A. NO.2396/CHNY/06 ONE FROM COIMBATORE AND ANOTHER FROM CHENNAI. ACCO RDING TO THE LD. D.R., THE PRESENT JURISDICTION OF THE CASE IS V ESTED AT CHENNAI. THEREFORE, THIS APPEAL OF THE DEPARTMENT IN I.T.A. NO.2396/CHNY/2006 IS WITHDRAWN. THE LD. D.R. HAS A LSO FILED A PETITION PRAYING FOR PERMISSION TO WITHDRAW THE APP EAL. FOR THE PURPOSE OF CONVENIENCE, WE ARE REPRODUCING THE ABOV E PETITION:- NAME OF THE CASE : SPORTING PASTIME INDIA LTD I.T.A. NO. : 2396/2006 & 2403/2006 ASST. YEAR : 2004-05 PETITION FOR PRAYING FOR ADJOURNMENT THE ABOVE MENTIONED APPEALS ARE COMING UP FOR HEARING TODAY (I.E. ON 25.04.2019). AS THE BOTH THE APPEALS ARE FILED FOR SAME ASSESSMENT, ONE FROM COIMBATORE (2396/2006) AND ANOTHER FROM CHENNAI OFFICE (2403/2006), AND AS THE PRESENT JURISDICTION OF THE CASE AT CHENNAI, THE DEPARTMENT IS WITHDRAWING THE APPEAL NO.2396/2006 . HENCE, IT IS REQUESTED THAT APPEAL MAY PLEASE BE PERUSED UNDER APPEAL NO.2403/2006. SD/- (SAILENDRA MAMIDI) PCIT (OSD)(DR) ITAT, C BENCH CHENNAI. 3. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE RE VENUE IS DISMISSED. 3 I.T.A. NO.2396/CHNY/06 ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON 25 TH APRIL, 2019 AT CHENNAI. SD/- SD/- ( ! ' ) ( . . . ) (INTURI RAMA RAO) (N.R.S. GANESAN) $ / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 6 /DATED, THE 25 TH APRIL, 2019. KRI. / -278 98)2 /COPY TO: 1. +, /APPELLANT 2. -.+, /RESPONDENT 3. 1 :2 () /CIT(A)-V, CHENNAI-34 4. CIT, CHENNAI-III, CHENNAI 5. 8; -2 /DR 6. <( = /GF.