EATON POWER QUALITY PRIVATE LTD, PUDUCHERRY V. THE ASSESSING OFFICER, DELHI

ITTPA 41/CHNY/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4069 (ITAT-CHENNAI)
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 01-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2016-2017
• Appeal Filed On: 26-07-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: RAJESH SINGH

Judgement Text

आयकर अपील य अ धकरण, ‘डी’ यायपीठ, चे नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI ी जी. मंज ु नाथ, लेखा सद य एवं ी राह ु ल चौधर , या%यक सद य के सम& BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER आयकर अपील सं./I. T. (TP ) A. N o. 4 1/ C hn y/ 2 0 2 1 ( नधा रणवष / A s s e s sm e nt Yea r : 2 0 1 6- 1 7 ) M/s. Eaton Power Quality Pvt.Ltd. 2, EVR Street, Sedarapet, Puducherry-605 111. Puducherry (UT) V s The Assessing Officer National e-Assessment Centre Delhi. P AN: A AA C C 6 9 4 3 R (अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओरसे/ Appellant by : Mr. Rajesh Singh, Advocate यथ क ओरसे/Respondent by : Mr. G.Johnson, Addl.CIT स ु नवाई क तार ख/D a t e o f h e a r i n g : 02.06.2022 घोषणा क तार ख /D a t e o f P r o n o u n c e m e n t : 02.06.2022 आदेश / O R D E R PER G.MANJUNATHA, AM: This appeal filed by the assessee is directed against order of the Assessing Officer, National e-Assessment Centre, Delhi dated 22.04.2021, passed u/s.143(3) r.w.s 144C(13) r.w.s 144B of the Income Tax Act, 1961 and pertains to assessment year 2016-17. 2. The learned counsel for the assessee, at the time of hearing, filed a petition dated 31.05.2022 stating that the Registry has inadvertently allotted two appeal Nos. to the assessee i.e. IT(TP).A No.35/Chny/2021 & IT(TP).A No. 41/Chny/2021. Therefore, the learned counsel for the assessee prayed that the assessee may be permitted to withdraw its 2 IT(TP) A.No.41/Chny/2021 appeal numbered as IT(TP) A.No.41/Chy/2021 as duplicate appeal and same may be dismissed as withdrawn. The learned DR for the Revenue has no objection to withdraw the appeal as duplicate. 3. In view of the above reasons, we dismiss appeal filed by the assessee as withdrawn. Order pronounced in the open court on 2 nd June, 2022 Sd/- Sd/- (राह ु ल चौधर ) (जी. मंज ु नाथ) (Rahul Chaudhary) (G.Manjunatha) &या यक सद(य /Judicial Member लेखा सद(य / Accountant Member चे&नई/Chennai, *दनांक/Dated 2 nd June, 2022 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 न3ध/DR 6. गाड फाईल/GF.