C.Selvaraj, Coimbatore V. ACIT, Coimbatore

ITA 960/CHNY/2017

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9489 (ITAT-CHENNAI)
• Duration Of Justice: 5 year(s) 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 18-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 263; 271(1)(c)

Judgement Text

आयकर अपीलीय अिधकरण ‘ए’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कु मार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.960/Chny/2017 (िनधाBरण वषB / Assessment Year: 2007-08) Shri C. Selvaraj 42, Sriram Avenue, Pappanaickenpalayam, Coimbatore – 641 037. बनाम/ V s. PCIT-1, Coimbatore. थायी लेखा सं./जीआइ आर सं./P AN /GI R No . AN BP S -6 3 7 1 - C (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : Shri D. Anand (Advocate) – Ld. AR थ की ओरसे/Respondent by : Shri ARV Sreenivasan (Addl. CIT) –Ld. DR सुनवाई की तारीख/Date of Hearing : 05-09-2022 घोषणा की तारीख /Date of Pronouncement : 05-09-2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. By way of this appeal, the assessee challenges the revisional jurisdiction u/s. 263 of the Act as exercised by learned Principal Commissioner of Income Tax-1, Coimbatore [Pr.CIT] vide order dated 29-03-2017. 2. The Ld. AR, at the outset, submitted that revisional authority directed for levy of penalty u/s 271(1)(c) which has already been deleted by first appellate authority. Further, the appeal of the revenue against that order has already been dismissed by the Tribunal on low ITA No.960/Chny/2017 - 2 - tax effect. Therefore, the order of learned first appellate authority has attained finality. The Ld. AR, accordingly, submitted that this appeal has been rendered infructuous. 3. In view of the forgoing, the appeal stands dismissed as infructuous. Order pronounced on 05 th September, 2022. Sd/- (MAHAVIR SINGH) उपा12 /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद9 / ACCOUNTANT MEMBER चे*ई / Chennai; िदनांक / Dated : 05-09-2022 EDN/- आदेश की Vितिलिप अ 6ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF