ACIT, Puducherry V. M/s. Mailam India Limited, Puducherry

ITA 241/CHNY/2014

• Counselvise Citation: 24121714 RSA 2014
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-04-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 17-04-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 28-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GURU BHASHYAM IRS
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . , . . , ! ' BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI S.S. GODARA, JUDICIAL MEMBER ./ I.T.A. NO.241/MDS/2014 ( / ASSESSMENT YEAR : 2006 -2007) THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE I, D.P. THOTTAM, MUTHIALPET, PUDUCHERRY 605 003. ( #$ /APPELLANT) VS M/S. MAILAM INDIA LIMITED, NO.3/17, MAILAM MAIN ROAD, SEDARAPET, PONDICHERRY 605 010. [PAN: AAACM5330] ( %&#$ /RESPONDENT) / APPELLANT BY : SHRI. GURU BHASHYAM, IRS, JCIT / RESPONDENT BY : NONE /DATE OF HEARING : 17.04.2014 ! /DATE OF PRONOUNCEMENT : 17.04.2014 ' / O R D E R PER S.S. GODARA, JUDICIAL MEMBER THIS REVENUES APPEAL ARISES FROM OR DER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-VI, CHENNAI DA TED 30.08.2013, I.T.A.NO.241/MDS/2014. :- 2 -: PASSED IN ITA NO.684/13-14 FOR ASSESSMENT YEAR 2006 -2007, IN PROCEEDINGS UNDER SECTION 143(3) R.W.S. 147 OF THE INCOME TAX ACT 1961 [IN SHORT THE ACT]. 2. THE REVENUE INFORMS US THAT THIS APPEAL IS A DUPLI CATE CASE OF ITA NO.2026/MDS/2013 CLUBBED TOGETHER INVOLVING THE VERY ISSUE. IN THIS VIEW, WE DIRECT THE REGISTRY TO TREAT ITA NO.2 026/MDS/2013 AS THE SUBSTANTIVE APPEAL AND DISMISS THE PRESENT CASE AS A DUPLICATE ONE. 3. IN RESULT, THE REVENUES APPEAL IS DISMISSED. ORDER PRONOUNCED ON THURSDAY, THE 17 TH OF APRIL, 2014, AT CHENNAI. SD/- SD/- ( . ) ( . . ) ! (A.MOHAN ALANKAMONY) ACCOUNTANT MEMBER (S.S. GODARA) JUDICIAL MEMBER '# /CHENNAI $% /DATED:17.04.2014. KV %& '( )( /COPY TO: 1. * APPELLANT 2. /RESPONDENT 3. + ( )/CIT(A) 4. + /CIT 5. (,- . /DR 6. -/ 0 /GF.