Tranz India Corporation, Erode V. DCIT, Ghaziabad

ITA 845/CHNY/2016

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 3843 (ITAT-CHENNAI)
• Duration Of Justice: 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-12-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 28-11-2016
• Assessment Year: misc
• Appeal Filed On: 04-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: S SRIDHAR ERODE
• Section: 154; 2

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B B ENCH, CHENNAI . , ' # . $ , & ' BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICI AL MEMBER ./ I.T.A.NO.844 & 845/MDS/2016 ( / ASSESSMENT YEAR: 2014-15 26Q 1 ST & 2 ND QUARTER) .M/S. TRANZ INDIA CORPORATION, 204, 2 ND FLOOR, SANJAY RAAJ TOWERS, 100 FEET ROAD, TATABAD, COIMBATORE-641 012. VS THE DEPUTY COMMISSIONER OF INCOME TAX, CPC, (TDS), GHAZIABAD. PAN: AAFFT2020A ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. S.SRIDHAR, ADVOCATE (ERODE) /RESPONDENT BY : MR. SUPRIYO PAL, JCIT /DATE OF HEARING : 1 ST DECEMBER, 2016 /DATE OF PRONOUNCEMENT : 2 ND DECEMBER, 2016 / O R D E R PER A. MOHAN ALANKAMONY, AM:- THESE TWO APPEALS ARE FILED BY THE ASSESSEE AG GRIEVED BY THE SEPARATE ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-1, COIMBATORE BOTH DATED 25.01.201 6 IN ITA NOS.210AT & 211AT/14-15 PASSED UNDER SECTION 154 R. W.S., 250(6) OF THE ACT. 2. AT THE OUTSET, THE LEARNED AUTHORIZED REPRESENTA TIVE SUBMITTED BEFORE US THAT THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) IN BOTH THE APPEALS HAD NOT ADJUDICATED THE GROUNDS RAISED BY THE ASSESSEE BEFO RE HIM WITH RESPECT TO LEVY OF INTEREST UNDER SECTION 201( 1A) AND UNDER SECTION 220(2) OF THE ACT. THEREFORE, IT WAS PLEADED 2 ITA NO.844 & 845/MDS/2016 THAT BOTH THE APPEALS MAY BE REMITTED BACK TO HIS F ILE FOR DE NOVO CONSIDERATION. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE COULD NO T CONTROVERT TO THE SUBMISSIONS OF THE LEARNED AUTHOR IZED REPRESENTATIVE. 4. AFTER HEARING BOTH SIDES AND PERUSING THE MATERI ALS ON RECORD, WE FIND THAT THE LEARNED COMMISSIONER OF IN COME TAX (APPEALS) HAS OMITTED TO ADJUDICATE THE GROUNDS RAI SED BY THE ASSESSEE IN THEIR APPEALS BEFORE HIM. THEREFORE, IN THE INTEREST OF JUSTICE, WE REMIT BACK BOTH THE APPEALS TO THE FILE OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) FOR DE NOVO CONSIDERATION. 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREI N ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON THE 2 ND DECEMBER, 2016 SD/- SD/- ( ' # . $ ) ( . ) ( DUVVURU RL REDDY ) ( A. MOHAN ALANKAMONY ) # % / JUDICIAL MEMBER % / ACCOUNTANT MEMBER # /CHENNAI, ( /DATED 2 ND DECEMBER, 2016 SOMU *+ ,+ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. - () /CIT(A) 4. - /CIT 5. + 1 /DR 6. /GF