Eskay Cartons Private Ltd., CHENNAI V. DCIT, CHENNAI

ITA 78/CHNY/2011

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 90310 (ITAT-CHENNAI)
• Duration Of Justice: 4 year(s) 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-04-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 17-03-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 14-01-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G T VENKATESWARA RAO
• Assessee Lawyers: K RAVI
• Section: 263

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A B ENCH, CHENNAI . , ! # , $ & BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ./ I.T.A.NO . 78/MDS/2011 ( / ASSESSMENT YEAR: 2005-06) M/S. ESKAY CARTONS PVT. LTD. 6 & 8 (OLD NOS.25 & 26) CENOTAPH FIRST STREET, CHENNAI - 600 018. VS COMMISSIONER OF INCOME TAX CHENNAI-I, CHENNAI-34. PAN: AAACE6648P ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. K.RAVI, ADVOCATE /RESPONDENT BY : MR. G.T.VENKATESWARA RAO, CIT DR /DATE OF HEARING : 17 TH MARCH, 2015 /DATE OF PRONOUNCEMENT : 17 TH APRIL, 2015 / O R D E R PER CHALLA NAGENDRA PRASAD, JM: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX, CHENNAI-I DATED 09.03.2010 FOR THE ASSESSMENT YEAR 2005-06. ASSES SEE CHALLENGES THE ORDER OF THE COMMISSIONER OF INCOME TAX ON VARIOUS GROUNDS EVEN ASSUMING JURISDICTION UNDER SE CTION 263 OF THE ACT AND ALSO ON MERITS OF THE CASE. 2. AT THE TIME OF HEARING, ON A QUERY FROM THE BENC H AS TO WHAT WAS THE STATUS OF CONSEQUENTIAL ASSESSMENT GIV ING 2 ITA NO.78 /MDS/2011 EFFECT TO THE COMMISSIONER OF INCOME TAX ORDER UNDE R SECTION 263 OF THE ACT, COUNSEL FOR THE ASSESSEE SU BMITS THAT ASSESSING OFFICER PASSED ORDER GIVING EFFECT TO THE ORDER OF THE COMMISSIONER OF INCOME TAX WHICH WAS CHALLENGED IN APPEAL BEFORE THE COMMISSIONER OF INCOME TAX (APPEA LS) AND THE COMMISSIONER OF INCOME TAX (APPEALS) BY HIS ORDER DATED 12.11.2003 ALLOWED THE APPEAL OF THE ASSESSEE GRANTING COMPLETE RELIEF IN RESPECT OF THE ISSUE ON MERITS. ON A QUERY FROM THE BENCH AS TO WHETHER ANY FURTHER AP PEAL WAS PREFERRED BY THE REVENUE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 12.11.20 13 IN ITA NO.422/2013-14, COUNSEL FOR THE ASSESSEE SUBMIT S THAT ASSESSEE HAS NOT RECEIVED ANY GROUNDS OF APPEAL FIL ED BY THE REVENUE AND IT APPEARS THAT REVENUE HAS ACCEPTED TH E ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) D ATED 12.11.2013 AND IT HAS BECOME FINAL. 3. HEARD BOTH SIDES. PERUSED ORDERS OF LOWER AUTHO RITIES. THE REVENUE ALSO COULD NOT ABLE TO REPORT AS TO WHE THER ANY APPEAL IS PENDING AGAINST THE ORDER OF THE COMMISSI ONER OF INCOME TAX (APPEALS) GRANTING RELIEF TO THE ASSESSE E. SINCE 3 ITA NO.78 /MDS/2011 THE COMMISSIONER OF INCOME TAX (APPEALS) HAS GRANTE D RELIEF TO THE ASSESSEE ON MERITS WHICH HAS BECOME FINAL, A S NO APPEAL IS PREFERRED BY THE REVENUE, IT IS ONLY AN A CADEMIC EXERCISE TO DECIDE THE MERITS OF THE APPEAL FILED B Y THE ASSESSEE AGAINST THE ORDER UNDER SECTION 263 OF THE ACT. THUS, WE ARE OF THE VIEW THAT THE APPEAL FILED BY T HE ASSESSEE AGAINST THE ORDER UNDER SECTION 263 IS DIS MISSED. THE ASSESSEE IS AT LIBERTY TO FILE MISCELLANEOUS PE TITION IN CASE IT COMES TO LIGHT THAT REVENUE HAS PREFERRED A N APPEAL AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INC OME TAX (APPEALS) DATED 12.11.2013 GRANTING RELIEF TO THE A SSESSEE. WITH THE ABOVE REMARKS, WE DISMISS THE APPEAL OF TH E ASSESSEE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH APRIL, 2015 AT CHENNAI. SD/- SD/- ( # ) ( & (# ) ( CHANDRA POOJARI ) ( CHALLA NAGENDRA PRASAD ) * / ACCOUNTANT MEMBER ( * / JUDICIAL MEMBER ( /CHENNAI, , /DATED 17 TH APRIL, 2015 SOMU ./ 0/ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. 1 () /CIT(A) 4. 1 /CIT 5. / 5 /DR 6. /GF .