UTE Desaladora Chennai Operacion Y Maintenimiento, CHENNAI V. DCIT, CHENNAI

ITA 609/CHNY/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0522 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 20-09-2017
• Assessment Year: 2013-2014
• Appeal Filed On: 10-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR M SRINIVASA RAO
• Assessee Lawyers: B RAMAKRISHNAN
• Keywords: Additional evidence

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . . . , !, # !$ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NOS.2085 & 609/CHNY/2017 ' (' / ASSESSMENT YEARS : 2014-15, 2013-14 ./ ITA NO.799/CHNY/2016 ' (' / ASSESSMENT YEAR : 2012-13 ./ ITA NO.907/CHNY/2015 ' (' / ASSESSMENT YEAR : 2011-12 M/S UTE DESALADORA CHENNAI OPERACION Y MANTENIMIENTO, 5, CENOTAPH ELITE, 2 ND FLOOR, CENOTAPH 1 ST STREET, TEYNAMPET, CHENNAI - 600 018. PAN : AABCU 1013 H V. THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION -2(2), CHENNAI. (*+/ APPELLANT) (,-*+/ RESPONDENT) *+ . / / APPELLANT BY : SH. B. RAMAKRISHNAN, CA ,-*+ . / / RESPONDENT BY : DR. M. SRINIVASA RAO, CIT 0 . 1# / DATE OF HEARING : 20.11.2018 23( . 1# / DATE OF PRONOUNCEMENT : 30.11.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : ALL THE APPEALS OF THE ASSESSEE ARE DIRECTED AGAI NST THE RESPECTIVE ORDERS OF THE ASSESSING OFFICER CONSEQUE NT TO THE DIRECTION OF THE DISPUTE RESOLUTION PANEL. SINCE C OMMON ISSUES 2 I.T.A. NOS.2085 & 609/CHNY/17 I.T.A. NO.699/CHNY/16 I.T.A. NO.907/CHNY/15 ARISE FOR CONSIDERATION IN ALL THESE APPEALS, WE HE ARD THESE APPEALS TOGETHER AND DISPOSING OF THE SAME BY THIS COMMON O RDER. 2. AT THE OUTSET, SH. B. RAMAKRISHNAN, THE LD. REPR ESENTATIVE FOR THE ASSESSEE, SUBMITTED THAT THE ASSESSEE HAS F ILED ADDITIONAL EVIDENCE IN RESPECT OF ALL THE ISSUES ARISE FOR CON SIDERATION FOR ALL THE YEARS. THEREFORE, HE SUBMITTED THAT THE ADDITI ONAL MATERIAL MAY BE ADMITTED AND THE MATTER MAY BE REMITTED BACK TO THE FILE OF THE ASSESSING OFFICER FOR RECONSIDERATION. 3. WE HEARD DR.M. SRINIVASA RAO, THE LD. DEPARTMENT AL REPRESENTATIVE ALSO. ACCORDING TO THE LD. D.R., SI NCE THE ADDITIONAL MATERIAL / EVIDENCE WAS FILED BY THE ASSESSEE, THE MATTER NEEDS TO BE RE-EXAMINED BY THE AUTHORITIES BELOW. THEREFORE , HE ALSO SUBMITTED THAT THE MATTER NEEDS TO BE REMITTED BACK TO THE FILE OF THE ASSESSING OFFICER. 4. HAVING HEARD THE LD. REPRESENTATIVE FOR THE ASSE SSEE AND THE LD. D.R., THIS TRIBUNAL IS OF THE CONSIDERED OP INION THAT SINCE THE ASSESSEE HAS FILED ADDITIONAL MATERIAL, THE MATTER NEEDS TO BE RE- EXAMINED BY THE ORIGINAL AUTHORITY. THEREFORE, THE ORDERS OF THE 3 I.T.A. NOS.2085 & 609/CHNY/17 I.T.A. NO.699/CHNY/16 I.T.A. NO.907/CHNY/15 AUTHORITIES BELOW ARE SET ASIDE AND THE ENTIRE ISSU E IS REMITTED BACK TO THE FILE OF THE ASSESSING OFFICER. THE ASSESSIN G OFFICER SHALL RECONSIDER THE MATTER IN THE LIGHT OF THE ADDITIONA L MATERIAL FILED BY THE ASSESSEE AND REFER THE MATTER TO THE TPO AND FO LLOW OTHER PROCEDURES PROVIDED UNDER THE INCOME-TAX ACT AND CO MPLETE THE ASSESSMENTS IN ACCORDANCE WITH LAW, AFTER GIVING A REASONABLE OPPORTUNITY TO THE ASSESSEE. 5. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSE SSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 30TH NOVEMBER, 2 018 AT CHENNAI. SD/- SD/- (. ! ) ( . . . ) (S. JAYARAMAN) (N.R.S. GANESAN) # / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 30 TH NOVEMBER, 2018. KRI. 4 I.T.A. NOS.2085 & 609/CHNY/17 I.T.A. NO.699/CHNY/16 I.T.A. NO.907/CHNY/15 . ,167 87(1 /COPY TO: 1. *+/ APPELLANT 2. ,-*+/ RESPONDENT 3. PRINCIPAL CIT, CIRCLE-4, CHENNAI 4. ACIT, DRP-2, BENGALURU 5. 79 ,1 /DR 6. ' : /GF.