NDR Warehousing Pvt. Ltd., CHENNAI V. ITO, CHENNAI

ITA 281/CHNY/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 64254 (ITAT-CHENNAI)
• Duration Of Justice: 7 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 11-09-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 10-02-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANIRUDH RAI IRS
• Assessee Lawyers: J SREE VIDYA
• Section: 147; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI BEFORE DR. O.K.NARAYANAN, VICE-PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA NO.281(MDS)/2012 ASSESSMENT YEAR : 2005-06 M/S. NDR WAREHOUSING PVT. LTD., 5-ERRABALU CHETTY ST., CHENNAI-600 001. PAN AAACN2816J. VS. THE INCOME-TAX OFFICER, COMPANY CIRCLE IV(4), CHENNAI. (APPELLANT) (RESPONDENT) APPELLANT BY : MS J SREE VI DYA RESPONDENT BY : SHRI ANIRUDH RAI, IRS, CIT DATE OF HEARING : 11 TH SEPTEMBER, 2012 DATE OF PRONOUNCEMENT : 12 TH SEPTEMBER, 2012 O R D E R PER DR.O.K.NARAYANAN, VICE PRESIDENT THIS APPEAL FILED BY THE ASSESSEE RELATES TO THE ASSESSMENT YEAR 2005-06. THE APPEAL IS DIRECTED AG AINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX(APPEALS)-V AT CHENNAI, DATED 28-11-2011 AND ARISES OUT OF THE ASSESSMENT C OMPLETED - - ITA 281 OF 2012 2 UNDER SECTION 143(3), READ WITH SECTION 147 OF THE INCOME-TAX ACT, 1961. 2. THE ASSESSEE HAS RAISED GROUNDS AND ADDITIONAL GROUNDS IN THIS APPEAL, CONTESTING THE ORDERS OF TH E LOWER AUTHORITIES, BOTH ON QUESTIONS OF FACT AND ON LAW. 3. THE COMMISSIONER OF INCOME-TAX(APPEALS) HAS DISMISSED THE APPEAL OF THE ASSESSEE STATING THAT T HE ASSESSEE HAS WITHDRAWN ITS APPEAL BEFORE HIM. AT PAGE 3 OF HIS ORDER, THE COMMISSIONER OF INCOME-TAX(APPEALS) HAS EXPLAINED T HE CIRCUMSTANCES UNDER WHICH THE APPEAL WAS WITHDRAWN BY THE ASSESSEE AND HIS OBSERVATIONS THEREON ARE AS UNDER: - DURING THE COURSE OF APPELLATE PROCEEDINGS, THE AR OF THE APPELLANT SUBMITTED THAT IT IS FINDING IT DI FFICULT TO GET IN TOUCH WITH THE SEVEN VENDORS WHO SOLD THE LAND IN QUESTION TO SUPPORT ITS CLAIM. IT HAS FURT HER BEEN SUBMITTED THAT EVEN THE EMPLOYEES WHO ASSISTED THE COMPANY IN GETTING THE LAND PURCHASED AT A REDUCED PRICE HAVE ALSO LEFT THE SERVICE AND - - ITA 281 OF 2012 3 THEREFORE THE APPELLANT COMPANY FINDS IT DIFFICULT TO PROVIDE ADDITIONAL PARTICULARS, EVIDENCE, ETC. IN VIEW OF THIS, IT HAS BEEN SUBMITTED; THE APPELLA NT COMPANY HAS DECIDED TO ACCEPT THE ADDITION MADE BY THE DEPARTMENT AND SETTLE THE MATTER INSTEAD OF GOING AHEAD WITH A LONG RUN LITIGATION. FURTHER, I T HAS BEEN SUBMITTED BY THE AR OF THE APPELLANT THAT THE APPEAL FILED MAY BE TREATED AS WITHDRAWN. 4. IT IS CLEAR, THEREFORE, THAT THE APPEAL WAS WIT HDRAWN BY THE ASSESSEE AND THE DISPOSAL MADE BY THE COMMIS SIONER OF INCOME-TAX(APPEALS) WAS ONLY A TECHNICAL DISPOSAL. IN SUCH CIRCUMSTANCES IT IS NOT POSSIBLE TO HOLD A VIEW THA T THE COMMISSIONER OF INCOME-TAX(APPEALS) HAS PASSED AN O RDER APPEALABLE BEFORE THE TRIBUNAL. THE ASSESSEE HAS W ITHDRAWN THE APPEAL. IT HAD BECOME NON EST BEFORE THE COMMI SSIONER OF INCOME-TAX(APPEALS) AND AS SUCH NOTHING REMAINS TO BE AGITATED BEFORE THE TRIBUNAL IN SECOND APPEAL. - - ITA 281 OF 2012 4 5. IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THI S APPEAL FILED BY THE ASSESSEE BEFORE THE TRIBUNAL IS DISMISSED IN LIMINE AS NOT MAINTAINABLE AS NON EST. ORDERS PRONOUNCED ON WEDNESDAY, THE 12 TH OF SEPTEMBER, 2012 AT CHENNAI. SD/- SD/- (CHALLA NAGENDRA PRASAD) (DR. O.K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED, THE 12 TH SEPTEMBER, 2012. V.A.P. COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GF.