Panasonic India Private Ltd., CHENNAI V. ACIT, CHENNAI

ITA 598/CHNY/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96366 (ITAT-CHENNAI)
• Duration Of Justice: 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 14-10-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 25-03-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR MILIND MADHUKAR BHUSARI
• Assessee Lawyers: AMIT RUSTAGI
• Section: 263

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . . . , . !'# ! , % !& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ ITA NO.598 & 599/MDS/2015 ( )( / ASSESSMENT YEAR : 2008-09 M/S PANASONIC INDIA PVT. LTD., (PREVIOUSLY M/S PANASONIC SALES & SERVICES PVT. LTD.), 6 TH FLOOR, SPIC BUILDING AVENUE, NO.88, MOUNT ROAD, GUINDY, CHENNAI - 600 032. PAN : AADCP 9391 B V. THE COMMISSIONER OF INCOME TAX, CHENNAI-5, CHENNAI - 600 034. (+,/ APPELLANT) (-.+,/ RESPONDENT) +, / 0 / APPELLANT BY : SHRI AMIT RUSTAGI -.+, / 0 / RESPONDENT BY : DR. MILIND MADHUKAR BHUSARI, CIT 1 / 2% / DATE OF HEARING : 14.10.2015 3') / 2% / DATE OF PRONOUNCEMENT : 13.11.2015 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: BOTH THE APPEALS OF THE ASSESSEE ARE DIRECTED AG AINST THE COMMON ORDER PASSED BY THE ADMINISTRATIVE COMMISSIO NER UNDER SECTION 263 OF THE INCOME-TAX ACT, 1961 (IN SHORT ' THE ACT') FOR ASSESSMENT YEARS 2008-09 AND 2009-10. 2 I.T.A. NOS.598 & 599/MDS/15 2. WHEN THE APPEALS WERE TAKEN UP FOR HEARING, IT W AS BROUGHT TO THE NOTICE OF THE BENCH THAT THESE APPEALS ARE D UPLICATION. IN OTHER WORDS, THE ASSESSEE HAS ALREADY FILED APPEALS AGAINST THE VERY SAME ORDER OF THE ADMINISTRATIVE COMMISSIONER IN I.T.A. NOS.476 & 477/MDS/2015. SINCE RECTIFIED APPEALS A RE FILED IN I.T.A. NOS.476 & 477/MDS/2015, THESE ARE DUPLICATION. IN FACT, THE REPRESENTATIVE OF THE ASSESSEE HAS ALSO MADE AN END ORSEMENT IN THE APPEAL FOLDER SAYING THAT THEY ARE NOT PRESSING I.T.A. NOS.598 & 599/MDS/2015. 3. IN VIEW OF THE ABOVE, WITHOUT GOING INTO THE MER IT OF THE APPEALS, BOTH THE APPEALS ARE DISMISSED. ORDER PRONOUNCED ON 13 TH NOVEMBER, 2015 AT CHENNAI. SD/- SD/- (. !'# ! ) ( . . . ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 13 TH NOVEMBER, 2015. KRI. 3 I.T.A. NOS.598 & 599/MDS/15 / -267 87)2 /COPY TO: 1. +, /APPELLANT 2. -.+, /RESPONDENT 3. 1 92 /CIT, CHENNAI-5, CHENNAI 5. 7: -2 /DR 6. ( ; /GF.