Shilpa Architects Planners & Designers P Ltd., CHENNAI V. DCIT, CHENNAI

MA 170/CHNY/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 4947 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 16-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R ANITHA
• Assessee Lawyers: S SRIDHAR
• Section: 271(1)(c)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI ... , ! ' # , % #& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER '' / M.P. NO.170/CHNY/2019 (IN I.T.A. NO.1063/CHNY/2017) ( )( / ASSESSMENT YEAR : 2012-13 M/S SHILPA ARCHITECTS PLANNERS & DESIGNERS P. LTD., L20, VSI ESTATE, THIRUVANMIYUR, CHENNAI - 600 041. PAN : AAMCS 4326 G V. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 6(1), CHENNAI. (+,( /PETITIONER) (+-,./ RESPONDENT) +,( 0 1 /PETITIONER BY : SHRI S. SRIDHAR, ADVOCATE +-,. 0 1 / RESPONDENT BY : MS. R. ANITHA, JCIT 2 0 3% / DATE OF HEARING : 08.11.2019 45) 0 3% / DATE OF PRONOUNCEMENT : 08.11.2019 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITION ON THE GROUND THAT WHILE PASSING THE COMMON ORDER, THE APPEAL IN I.T.A. NO.1063/CHNY/2017 RELATING TO PENALTY LEVIED BY THE ASSESSING OFFICER UNDER SECTION 271(1)(C) OF THE IN COME-TAX ACT, 1961 (IN SHORT 'THE ACT') WAS NOT DISPOSED OF. TH EREFORE, SHRI S. 2 M.P. NO.170/CHNY/19 SRIDHAR, THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT THIS APPEAL NEEDS TO BE DISPOSED OF. 2. MS. R. ANITHA, THE LD. DEPARTMENTAL REPRESENTATI VE ALSO HAVE FAIRLY SUBMITTED THAT THE APPEAL ARISING OUT O F THE PENALTY LEVIED BY THE ASSESSING OFFICER UNDER SECTION 271(1)(C) OF THE ACT IN I.T.A. NO.1063/CHNY/2017 WAS NOT DISPOSED OF, THEREFORE, N EEDS TO BE DISPOSED OF. 3. HAVING HEARD THE LD.COUNSEL FOR THE ASSESSEE AND THE LD. D.R., WE PERUSED THE COMMON ORDER PASSED BY THIS TR IBUNAL. EVEN THOUGH IN THE CAUSE TITLE THE APPEAL NUMBER IS REFE RRED, THERE IS NO DISCUSSION IN THE ORDER WITH REGARD TO THE APPEAL I N I.T.A. NO.1063/CHNY/2017 ARISING OUT THE PENALTY PROCEEDIN G INITIATED BY THE ASSESSING OFFICER. SINCE THIS APPEAL WAS NOT D ISPOSED OF, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT IT HAS T O BE DISPOSED OF. ACCORDINGLY, THE REGISTRY IS DIRECTED TO POST THE A PPEAL IN I.T.A. NO.1063/CHNY/2017 FOR FINAL DISPOSAL BEFORE REGULAR BENCH ON 22 ND JANUARY, 2020. SINCE THE DATE OF HEARING WAS ANNOU NCED IN THE PRESENCE OF BOTH THE PARTIES, IT MAY NOT BE NECESSA RY FOR THE REGISTRY TO ISSUE A SEPARATE NOTICE OF HEARING. IN OTHER WORDS, A COPY OF THIS ORDER SHALL BE TREATED AS NOTICE OF HE ARING FOR 22.01.2020. M.P. ALLOWED. 3 M.P. NO.170/CHNY/19 ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON 8 TH NOVEMBER, 2019 AT CHENNAI. SD/- SD/- ( ! ' # ) ( ... ) (INTURI RAMA RAO) (N.R.S. GANES AN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 7 /DATED, THE 8 TH NOVEMBER, 2019. KRI. 0 +38' 9')3 /COPY TO: 1. +,( / PETITIONER 2. +-,. /RESPONDENT 3. 2 :3 () /CIT(A) 4. 2 :3 /CIT 5. '; +3 /DR 6. <( = /GF.