M/S. SHACHIHATA (INDIA) PVT. LTD., THIRUVALLUR V. DCIT, CIRCLE - 1 (1), PANAJI

ITTPA 19/CHNY/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8961 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 09-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 02-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 144C

Judgement Text

आयकर अपील य अ धकरण, ‘डी’ यायपीठ, चे नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI ी महावीर संह, उपा य एवं ी जी. मंज ु नाथ, लेखा सद&य के सम BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./I . T(TP) A. N o. 1 9/ C hn y/ 2 0 2 0 ( नधा रणवष / As s e s s m en t Ye a r : 20 14 - 1 5) M/s.Shachihata (India) Pvt.Ltd Survey No.1092/126 Viswanathapuram village Peramakkam Road, Post Ulandhai Thiruvalluvar dist. PIN:602 105. V s The Deputy Commissioner of Income Tax, Circle-1(1) Panaji, P AN: A AB CA 6 5 6 5 E (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओरसे/ Appellant by : Mr. D.Anand, Advocate यथ क ओरसे/Respondent by : Ms. R.Anita, Addl.CIT स ु नवाईक तार ख/D a t e o f h e a r i n g : 10.11.2021 घोषणाक तार ख /D a t e o f P r o n o u n c e m e n t : 10.11.2021 आदेश / O R D E R Per G.MANJUNATHA, AM: This appeal filed by the assessee is directed against final assessment order passed by the Assessing Officer u/s.143(3) r.w.s.92CA & 144C (1) of the Act in pursuant to the directions of DRP-2, Bengaluru dated 20.09.2018 issued under section 144C(5) of the Act and pertains to assessment year 2014-15. 2. At the outset, the Ld. AR for the assessee submitted that IT(TP)A No. 19/Chny/2020 is duplicate appeal created by the Registry inadvertently, therefore, same may be dismissed as infructuous. The learned DR, on the other hand, has no 2 ITA No 19/Chny/2020 objection to dismiss duplicate appeal created by the Registry as infructuous. Therefore, considering the fact that IT(TP)A 19/Chny/2020 is a duplicate appeal created by the Registry, the same is dismissed as infructuous. 3. In the result, appeal filed by the assessee is dismissed as infructuous. Order pronounced in the open court on 10 th November, 2021 Sd/- Sd/- (महावीर संह) ( जी. मंज ु नाथ ) (Mahavir Singh) (G. Manjunatha ) उपा य / Vice-President लेखा सद%य / Accountant Member चे'नई/Chennai, (दनांक/Dated 10 th November, 2021 DS आदेश क त*ल+प अ,े+षत/Copy to: 1. Appellant 2. Respondent 3. आयकर आय ु -त (अपील)/CIT(A) 4. आयकर आय ु -त/CIT 5. +वभागीय त न1ध/DR 6. गाड फाईल/GF.