SP.Rajeswari, Salem V. JCIT, Salem

ITA 529/CHNY/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 90398 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 16-03-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P RADHAKRISHNAN IRS
• Assessee Lawyers: T VASUDEVAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI , ! , ' #$ BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ./ I.T.A. NO.529/MDS/2015 ( / ASSESSMENT YEAR : 2009-2010) SHRI. SP. RAJESWARI, MEENAKSHI PAPER STORES NO.61, FIRST AGRAHARAM, SALEM 636 001. [PAN:AGAPR 3470R] ( %& /APPELLANT) VS THE JCIT, RANGE III, SALEM. ( !'%& /RESPONDENT) / APPELLANT BY : SHRI. T. VASUDEVAN, ADVOCATE / RESPONDENT BY : SHRI. P. RADHAKRISHNAN, IRS, JCIT. /DATE OF HEARING : 20.05.2015. !' /DATE OF PRONOUNCEMENT : 29.05.2015. ( / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), SALEM, DATED 24.12.2014 FOR THE ASSESSMENT YEAR 2009-10. 2. THE ASSESSEE FILED THIS APPEAL CHALLENGING THE ORDE R OF THE COMMISSIONER OF INCOME TAX (APPEALS) WHEREIN THE CO MMISSIONER OF INCOME TAX (APPEALS) CONFIRMED THE ADDITION OF D5,3 8,873/- I.T.A.NO.529/MDS/2015. :- 2 -: REPRESENTING THE DIFFERENCE OF 4% OF SALES TAX PAID BY ASSESSEE ARISING OUT OF THE ENHANCED RATE CONFIRMED IN APPEAL REMAIN ED UNRECOVERED AND HENCE THE WRITE-OFF OF THE AMOUNT WAS TO BE ALL OWED AS A DEDUCTION FROM THE TAXABLE INCOME OF ASSESSEE. 3. BEFORE US, THE LD. AUTHORISED REPRESENTATIVE FOR AS SESSEE FILED A COPY OF ORDER GIVING EFFECT TO THE ORDER OF COMMISS IONER OF INCOME TAX (APPEALS) BY ASSESSING OFFICER ON 27.01.2015, W HEREIN HE GAVE RELIEF TO THE ASSESSEE AND THEREFORE HE SUBMITTED THAT HE IS WITHDRAWING THE APPEAL FILED BY THE ASSESSEE. 4. WE ACCEDE TO THE ABOVE REQUEST OF THE ASSESSEE COUN SEL, ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSE D AS WITHDRAWN. 5. IN RESULT, THE APPEAL OF THE ASSESSEE IN ITA NO .529/MDS/2015 IS DISMISSED. ORDER PRONOUNCED ON FRIDAY, THE 29 TH OF MAY, 2015, AT CHENNAI. SD/- SD/- ( ! ) (CHALLA NAGENDRA PRASAD) ' / JUDICIAL MEMBER ( ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER #$ /CHENNAI. %& /DATED:29.05.2015. KV &' () *) /COPY TO: 1. + APPELLANT 2. / RESPONDENT 3. , ( )/CIT(A) 4. , /CIT 5. )-. / /DR 6. .0 1 /GF. I.T.A.NO.529/MDS/2015. :- 3 -: