SLAM CLOTHING PRIVATE LIMITED, CHENGALPET V. ACIT CORPORATE CIRCLE 6(2), CHENNAI

ITTPA 63/CHNY/2018

• Counselvise Citation: [2022] 101 COUNSELVISE.COM (IT) 5327 (ITAT-CHENNAI)
• Duration Of Justice: 4 year(s) 1 month(s) 18 day(s)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 20-12-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 20-12-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 01-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASSESSEE SINCE PAST SEVERAL OCCASIONS. LEFT NO
• Keywords: Transfer pricing

Judgement Text

आयकर अपीलीय अिधकरण ’डी’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI माननीय ,ी महावीर िसंह, उपा23 एवं माननीय ,ी मनोज कु मार अ8वाल ,लेखा सद; के सम3। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./IT(TP)A No.42/Chny/2019 (िनधाCरणवषC / Assessment Year: 2012-13) Slam Clothing Pvt. Ltd. AP-2, Central Avenue, Apparel & Fashion Accessories, SE2, Mahindra World City, Chengalpattu Taluk- 603 002. बनाम/ V s. DCIT Corporate Circle-6(2), Chennai. थायीलेखासं./जीआइआरसं./P AN /GI R No. AAJ C S -9 9 8 4 -R (अ पीलाथ /Appellant) : ( थ / Respondent) & आयकरअपीलसं./IT(TP)A No.63/Chny/2018 (िनधाCरणवषC / Assessment Year: 2014-15) Slam Clothing Pvt. Ltd. AP-2, Central Avenue, Apparel & Fashion Accessories, SE2, Mahindra World City, Chengalpattu Taluk- 603 002. बनाम/ V s. ACIT Corporate Circle-6(2), Chennai. थायीलेखासं./जीआइआरसं./P AN /GI R No. AAJ C S -9 9 8 4 -R (अ पीलाथ /Appellant) : ( थ / Respondent) अपीलाथ कीओरसे/ Appellant by : None थ कीओरसे/Respondent by : Shri S. Palani Kumar (CIT) – Ld. DR सुनवाईकीतारीख/Date of He arin g : 21-12-2022 घोषणाकीतारीख /Date of Pronouncement : 21-12-2022 - 2 - आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. At the time of hearing of captioned appeals, none appeared for assessee. The perusal of order sheet entries would show that none is appearing for assessee since past several occasions. Left with no option, we proceed to dispose-off the appeals with the able assistance of Ld. CIT-DR who pleaded for confirmation of impugned orders. Having considered case records, the appeals are disposed-off as under. 2. In AY 2012-13, the assessee is aggrieved by confirmation of certain transfer pricing adjustments. The registry has marked the appeal as defective one since the order of Ld. Transfer Pricing Officer (TPO) as filed by the assessee, is not, at all, legible. The defect has not been removed by the assessee despite notice. Therefore, the appeal stand dismissed for want of removal of defects. 3. Similarly, for AY 2014-15, the assessee has not filed the order of Ld. Transfer Pricing Officer (TPO) and we are unable to proceed with the same. Therefore, this appeal also stand dismissed as defective. 4. Both the appeals stand dismissed. Order pronounced on 21 st December, 2022. Sd/- (MAHAVIR SINGH) उपा23 /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखासद; /ACCOUNTANT MEMBER चे)ई/ Chennai; िदनांक/ Dated : 21-12-2022 EDN EDNEDN EDN आदेशकीWितिलिपअ8ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकरआयु (अपील)/CIT(A) 4. आयकरआयु /CIT 5. िवभागीय ितिनिध/DR6. गाड फाईल/GF