G.K.Roofings, Kancheepuram V. DCIT, Vellore

MA 205/CHNY/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4024 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-02-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 26-02-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 20-11-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P RADHAKRISHNAN IRS
• Assessee Lawyers: K NIRAIMATHI AZHAGAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI [ BEFORE SHR A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER A ND G.PAVAN KUMAR, JUDICIAL MEMBER] M.A. NO.205/MDS/2015 (IN I.T.A. NO.1422/MDS/2014) ( / ASSESSMENT YEAR : 2005-2006) G.K. ROOFINGS, MO.96,GANDHI ROAD, KANCHEEPURAM 631 501 [PAN AADFG 6848F] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1 VELLORE. PETITIONER RESPONDENT PETITIONER BY : SHRI. K. NIRAIMATHI AZHAGAN, C.A., RESPONDENT BY : SHRI. P. RADHAKRISHNAN, IRS, JCIT. / DATE OF HEARING : 26.02.2016 / DATE OF PRONOUNCEMENT : 26.02.2016 / O R D E R PER G. PAVAN KUMAR, JUDICIAL MEMBER THE MISCELLANEOUS PETITION HAS BEEN FILED BY THE ASSESSEE SEEKING RECTIFICATION OF THE ORDER OF THE TRIBUNAL DATED 21 .11.2014 PASSED IN ITA NO.1422/MDS/2014. 02. AT THE TIME OF HEARING OF QUANTUM APPEAL, THE LD. COUNSEL FOR THE ASSESSEE UNDERTOOK BEFORE THE BENCH TO SUBM IT THE RECONCILED -2- M.A.NO.205/MDS/2015 (IN ITA NO.1422/MDS/2014) STATEMENT BEFORE THE ASSESSING OFFICER AND PRAYED FOR ONE MORE OPPORTUNITY OF HEARING TO THE ASSESSEE. 03. BEFORE US, AT THE TIME OF HEARING THE LD. AUTHORISED REPRESENTATIVE OF THE ASSESSEE FILED PETITION DATED 26.02.2016 SUBMITTING THAT THE ASSESSING OFFICER HEARD THE CA SE AND THE RECONCILIATION OF SALES WAS ACCEPTED BY THE DEPARTM ENT. THEREFORE, THE ASSESSEE MAY BE ALLOWED TO WITHDRAW THE MISCELLANEO US PETITION. IN VIEW OF THE PETITION AND SUBMISSIONS, THE MISCEL LANEOUS PETITION FILED BY THE ASSESSEE IS WITHDRAWN AS DISMISSED. 04. IN THE RESULT, THE MISCELLANEOUS PETITION IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON 26 TH FEBRUARY, 2016 AT CHENNAI. SD/- SD/- ( . ) (A. MOHAN ALANKAMONY) / ACCOUNTANT MEMBER ( . ! ' # ) (G. PAVAN KUMAR) $% / JUDICIAL MEMBER / CHENNAI / DATED: 26.2.2016. KV !'#$ %&# / COPY TO: 1 . PETITIONER 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR. 6. GUARD FILE.