ACIT, NCC-15, CHENNAI V. PLEASANT HEALTH CARE, CHENNAI

ITA 3214/CHNY/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3796 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 10 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 26-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S SRIDHAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI , , $ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./ ITA NO.3214/CHNY/2018 /ASSESSMENT YEAR: 2009-10 THE ASST. COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE-15, CHENNAI. VS. M/S. PLEASANT HEALTH CARE, 15/15A 3 RD CROSS STREET, NEHRU NAGAR, KOTTIVAKKAM, CHENNAI 600 041. [PAN: AAHFP 5277H] ( /APPELLANT) ( &'( /RESPONDENT) ( / APPELLANT BY : MR. S. SRIDHAR, ADVOCATE &'( /RESPONDENT BY : MR. ARV SREENIVASAN, ADDL. CIT /DATE OF HEARING : 06.10.2021 / DATE OF PRONOUNCEMENT : 08.10.2021 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINS T THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-15 , CHENNAI IN I.T.A NOS.330 & 329/2016-17/CIT(A)-15 DATED 27.08.2 018 RELEVANT TO THE ASSESSMENT YEAR 2009-10. I.T.A NO.3214 /CHNY/2018 :- 2 -: 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, THE LD . DEPARTMENTAL REPRESENTATIVE HAS SUBMITTED THAT THE LD. CIT(A) HA S PASSED A COMMON ORDER FOR ASSESSMENT YEARS 2009-10 AND 2010- 11. THE DEPARTMENT HAS FILED ONLY SINGLE APPEAL AND THE REG ISTRY OF ITAT OBJECTED FOR THAT. HE FURTHER SUBMITTED THAT SUBSE QUENTLY, THE DEPARTMENT HAS FILED TWO APPEALS AND BOTH ARE SEPAR ATELY NUMBERED AND SUBMITTED THAT THIS APPEAL MAY BE TREATED AS IN FRUCTUOUS. 3. ON THE OTHER HAND, THE LD. AUTHORIZED REPRESENTA TIVE HAS NOT RAISED ANY OBJECTION. 4. WE HAVE HEARD BOTH THE SIDES AND FIND THAT IN VI EW OF THE SUBMISSIONS MADE BY THE LD. D.R, THIS APPEAL BECOME S INFRUCTUOUS AND THE SAME IS DISMISSED. THUS, THE APPEAL FILED BY THE REVENUE IS DISMISSED. 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED ON 08 TH OCTOBER, 2021 IN CHENNAI. SD/ - SD/ - ( ) (G. MANJUNATHA) /ACCOUNTANT MEMBER ( ) (V. DURGA RAO) /JUDICIAL MEMBER /CHENNAI, /DATED: 08 TH OCTOBER, 2021 . EDN/- /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. /GF