DCIT CORPORATE CIRCLE 3 (2), CHENNAI V. M/S VSL INDIA PVT LTD, CHENNAI

ITA 838/CHNY/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1065 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 08-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R CLEMENT RAMESH KUMAR
• Section: 263

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . . . , . !' , $ % BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ ITA NO.838/CHNY/2018 ' (' / ASSESSMENT YEAR : 2007-08 THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 3(2), CHENNAI - 600 034. V. M/S VSL INDIA PVT. LTD., 602-B, 6 TH FLOOR, CAMPUS 4B, RMZ MILLENNIA PARK, NO.143, MGR ROAD, KANDANCHAVADY, PERUNGUDI, CHENNAI - 600 096. PAN : AAACV 9694 E (*+/ APPELLANT) (,-*+/ RESPONDENT) *+ . / / APPELLANT BY : SHRI R. CLEMENT RAMESH KUMAR, ADDL.CIT ,-*+ . / / RESPONDENT BY : NONE 0 . 1$ / DATE OF HEARING : 14.08.2018 2!( . 1$ / DATE OF PRONOUNCEMENT : 12.09.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) -11, CHENN AI, DATED 20.12.2017 AND PERTAINS TO ASSESSMENT YEAR 2007-08. 2 I.T.A. NO.838/CHNY/18 2. NO ONE APPEARED FOR THE ASSESSEE WHEN THE APPEAL WAS TAKEN UP FOR HEARING. THE NOTICE SENT BY THE REGIS TRY BY RPAD WAS RETURNED BY THE POSTAL AUTHORITIES WITH AN ENDORSEM ENT LEFT. THEREFORE, WE HEARD LD. DEPARTMENTAL REPRESENTATIVE AND PROCEEDED TO DISPOSE THE APPEAL ON MERIT. 3. SHRI R. CLEMENT RAMESH KUMAR, THE LD. D.R. SUBMI TTED THAT CONSEQUENT TO THE REVISIONAL ORDER PASSED BY THE CO MMISSIONER UNDER SECTION 263 OF THE INCOME-TAX ACT, 1961 (IN S HORT 'THE ACT'), THE ASSESSING OFFICER PASSED THE ASSESSMENT ORDER O N 31.12.2012. ACCORDING TO THE LD. D.R., THE ASSESSEE CHALLENGED THE REVISIONAL ORDER PASSED BY THE COMMISSIONER UNDER SECTION 263 OF THE ACT BEFORE THIS TRIBUNAL. THIS TRIBUNAL SET ASIDE THE ORDER OF THE COMMISSIONER. ACCORDING TO THE LD. D.R., FURTHER A PPEAL WAS FILED BY THE REVENUE BEFORE THE HIGH COURT AND THE SAME I S PENDING FOR DISPOSAL. SINCE THE APPEAL IS PENDING BEFORE THE H IGH COURT, ACCORDING TO THE LD. D.R., THE CIT(APPEALS) IS NOT JUSTIFIED IN ALLOWING THE APPEAL OF THE ASSESSEE. 4. WE HEARD THE LD. D.R. AND PERUSED THE RELEVANT M ATERIAL AVAILABLE ON RECORD. IT IS AN ADMITTED FACT THAT T HE ASSESSING OFFICER PASSED THE IMPUGNED ORDER CONSEQUENT TO THE DIRECTI ON OF THE 3 I.T.A. NO.838/CHNY/18 COMMISSIONER UNDER SECTION 263 OF THE ACT. THE ORD ER PASSED BY THE COMMISSIONER UNDER SECTION 263 OF THE ACT WAS S ET ASIDE BY THIS TRIBUNAL AND AS ON TODAY, IT IS NOT IN EXISTEN CE. THEREFORE, THE CONSEQUENTIAL ORDER PASSED BY THE ASSESSING OFFICER CANNOT STAND INDEPENDENTLY. MERE PENDING OF APPEAL BEFORE THE H IGH COURT AGAINST THE ORDER OF THIS TRIBUNAL SETTING ASIDE TH E ORDER OF COMMISSIONER UNDER SECTION 263 OF THE ACT CANNOT BE A REASON TO ALLOW THE APPEAL OF THE REVENUE. THEREFORE, THIS T RIBUNAL DO NOT FIND ANY REASON TO INTERFERE WITH THE ORDER OF THE LOWER AUTHORITY AND ACCORDINGLY THE SAME IS CONFIRMED. 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE COURT ON 12 TH SEPTEMBER, 2018 AT CHENNAI. SD/- SD/- (. !' ) ( . . . ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) $ / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 12 TH SEPTEMBER, 2018. KRI. 4 I.T.A. NO.838/CHNY/18 . ,156 76(1 /COPY TO: 1. *+ /APPELLANT 2. ,-*+ /RESPONDENT 3. 0 81 () /CIT(A)-11, CHENNAI 4. PRINCIPAL CIT, CHENNAI- 3, CHENNAI 5. 69 ,1 /DR 6. :' ; /GF.