THRIVENI EARTHMOVERS PVT. LTD., SALEM V. ACIT, CC(i/c), SALEM

ITA 712/CHNY/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8091 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 03-08-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263

Judgement Text

आयकर अपीलीय अिधकरण, ‘सी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI ŵी वी. दुगाŊ राव, Ɋाियक सद˟ एवं ŵी मनोज कु मार अŤवाल, लेखा सद˟ के समƗ । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. No.712/Chny/2020 िनधाŊरण वषŊ/Assessment Year: 2015-16 M/s. Thriveni Earthmovers Pvt. Ltd., 22/110, Greenways Road, Fairlands, Salem 636 016. [PAN:AABCT6759R] Vs. The Assistant Commissioner of Income Tax, Central Circle (I/c), No. 3, Gandhi Road, Hasthampatti, Salem 636 007. (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : M/s. Nithya Sankaran, CA ŮȑथŎ की ओर से/Respondent by : Shri M. Rajan, CIT सुनवाई की तारीख/ Date of hearing : 23.02.2022 घोषणा की तारीख /Date of Pronouncement : 24.02.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: This appeal filed by the assessee is directed against the order of the ld. Principal Commissioner of Income Tax, Chennai dated 23.03.2020 relevant to the assessment year 2015-16 passed under section 263 of the Income Tax Act, 1961 [“Act” in short]. 2. The appeal filed by the assessee is delayed by 74 days in filing the appeal before the Tribunal due to COVID-19 lockdown. 3. When the appeal was taken up for hearing, by filing a petition for I.T.A. No. 712/Chny/20 2 withdrawal of the appeal, the ld. Counsel for the assessee has submitted that the assessee has instructed the ld. Authorised Representative to withdraw the appeal of the assessee and accordingly, it was prayed for withdrawal of the appeal, against which, the ld. DR has not opposed to the submissions of the learned Counsel. In view of the above, the appeal filed by the assessee is dismissed as withdrawn. 4. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced on 24 th February, 2022 at Chennai. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 24.02.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.