M/S. TRAC MEDIA PVT. LTD.,CHENNAI V. ACIT, CORP. CIRCLE-20(1), CHENNAI

MA 165/CHNY/2025

AI Insights

The case involves M/s. Trac Media Pvt. Ltd., which filed Miscellaneous Applications seeking an extension of time to remit costs imposed by the Income-Tax Appellate Tribunal in Chennai. The costs were related to the assessment years 2014-15 and 2016-17, as per a consolidated order dated 18.07.2025. The assessee, represented by Shri D. Anand, Advocate, argued that the delay in payment was due to bona fide and unintentional reasons beyond their control. The respondent, represented by Ms. Kavitha, Addl. CIT, did not object to the extension. The Tribunal, considering the submissions and in the interest of justice, granted the requested extension.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792245 (ITAT-CHENNAI)
• Duration Of Justice: 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 07-11-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAVITHA
• Assessee Lawyers: D.ANAND

Judgement Text

"आयकर अपीलीय अधिकरण, ’ए’ न्यायपीठ, चेन्नई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री एस.एस. विश्वनेत्र रवि, न्याधयक सदस्य एवं श्री अविताभ शुक्ला, लेखा सदस्य क े समक्ष Before Shri S.S. Viswanethra Ravi, Judicial Member & Shri Amitabh Shukla, Accountant Member M.A. Nos.164 & 165/Chny/2025 [In ITA Nos. 1305 & 1306/Chny/2025] धििाारण वर्ा/Assessment Years: 2014-15 & 2016-17 M/s. Trac Media Pvt. Ltd., No. 35, 3rd Main Road, Kalaimagal Nagar, Ekkattuthangal, Chennai 600 032. [PAN:AADCT4184G] Vs. The Assistant Commissioner of Income Tax, Corporate Circle 20(1), Chennai. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Appellant by : Shri D. Anand, Advocate प्रत्यर्थी की ओर से/Respondent by : Ms. Kavitha, Addl. CIT सुिवाई की तारीख/ Date of hearing : 01.12.2025 घोर्णा की तारीख /Date of Pronouncement : 01.12.2025 आदेश /O R D E R PER AMITABH SHUKLA, ACCOUNTANT MEMBER: By way of these Miscellaneous Applications, in pursuance to the Tribunal’s order dated 18.07.2025 passed in ITA Nos. 1305 & 1306/Chny/2025 for AY 2014-15 & 2016-17, the assessee seeks extension of time for remitting the cost imposed for both the AYs 2014-15 & 2016-17 by the Tribunal in the above stated consolidated order. Printed from counselvise.com M.A. Nos.164 & 165/Chny/25 2 2. The ld. AR Shri D. Anand, Advocate drew our attention to the reasons stated in the notarized affidavits filed by the assessee and submits that the delay in payment of costs levied by the Tribunal in the above consolidated order was bonafide, unintentional and due to circumstances beyond its control and prayed for granting reasonable extension of time to remit the cost imposed by the Tribunal, against which, the ld. DR Ms.Kavitha, Addl. CIT did not raise any objection. Considering the submissions of the both the parties and in the interest of justice, the assessee is granted 15 days from service of this order to remit the costs imposed of ₹.5,000/- for AY 2014-15 and ₹.20,000/- for AY 2016-17 by this Tribunal vide its consolidated order dated 18.07.2025 in ITA Nos. 1305 & 1306/Chny/2025. Thus, both the miscellaneous applications filed by the assessee are allowed. 4. In the result, both the Miscellaneous Applications filed by the assessee are allowed. Order pronounced on 1st , December, 2025 at Chennai. Sd/- Sd/- (S.S. VISWANETHRA RAVI) JUDICIAL MEMBER (AMITABH SHUKLA) ACCOUNTANT MEMBER Chennai, Dated, 01.12.2025 Printed from counselvise.com M.A. Nos.164 & 165/Chny/25 3 Vm/- आदेश की प्रधतधलधप अग्रेधर्त/Copy to: 1. अपीलार्थी/Appellant, 2.प्रत्यर्थी/ Respondent, 3. आयकर आयुक्त/CIT, Chennai/Madurai/Coimbatore/Salem 4. धवभागीय प्रधतधिधि/DR & 5. गार्ा फाईल/GF. Printed from counselvise.com "