Beach Mineral Company (P) Limited, CHENNAI V. ACIT, CHENNAI

MA 240/CHNY/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3334 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 17-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S SRIDHAR MS R ANITA JCIT

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI , ! . , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER M.A. NO.239 /CHNY2019 & M.A. NO. 240/CHNY2019 M/S. BEACH MINERAL COMPANY PVT. LIMITED, NO.32/2, BMC HOUSE HALLS ROAD, EGMORE, CHENNAI 600 008. [PAN: AADCB 3450D] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE-1(2), CHENNAI ( /APPELLANT) ( #$% /RESPONDENT) PETITIONER BY DEPARTMENT BY : MR. S. SRIDHAR, ADVOCATE MS. R. ANITA, JCIT & ' () /DATE OF HEARING : 29.11.2019 *+, ' () / DATE OF PRONOUNCEMENT : 29.11.2019 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER: THESE ARE MISCELLANEOUS PETITIONS FILED BY THE ASSE SSEE IN THE ORDER OF THE TRIBUNAL IN C.O.NO.27/CHNY/2013 AND IN I.T.A. NO.20 01/CHNY/2014 BOTH DATED 03.09.2019. 2. MR. S. SRIDHAR, ADVOCATE REPRESENTED ON BEHALF O F THE ASSESSEE AND MS. R. ANITA, JCIT REPRESENTED ON BEHALF OF THE REVENUE. M.A. NO .239 & 240/CHNY 2019 :- 2 -: 3. IT WAS SUBMITTED BY THE LEARNED AUTHORIZED REPRE SENTATIVE THAT THE CROSS OBJECTIONS AS WELL AS THE APPEAL OF THE ASSESSEE HA S BEEN DISMISSED ON ACCOUNT OF DEFECTS UNCURED. IT WAS FURTHER SUBMITTED THAT THE DEFECTS POINTED OUT IN C.O AND THE APPEAL HAVE BEEN CURED. IT WAS A PRAYER THAT BOTH THE CROSS OBJECTIONS FILED BY THE ASSESSEE AND THE APPEAL OF THE ASSESSEE MAY BE RECA LLED. 4. IN REPLY, THE LEARNED DEPARTMENTAL REPRESENTATIV E DID NOT RAISE ANY SERIOUS OBJECTIONS. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. 6. AS IT IS NOTICED THAT THE ASSESSEE HAS RECTIFIED THE DEFECTS POINTED OUT IN THE NOTICES, THE COMMON ORDER OF THE TRIBUNAL PERTAININ G TO C.O.NO.27/CHNY/2013 AND I.T.A. NO.2001/CHNY/2014 VIDE ORDER DATED 03.09.201 9 IS RECALLED. THE REGISTRY IS DIRECTED TO POST THE CROSS OBJECTIONS AND THE APPEA L IN REGULAR COURSE OF HEARING. 7. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS IN MA NOS.239 & 240/CHNY/2019 ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH NOVEMBER, 2019 IN CHENNAI. SD/- ( . ) (S. JAYARAMAN) ) /ACCOUNTANT MEMBER /CHENNAI, -! /DATED: 29 TH NOVEMBER, 2019. IA, SR. PS SD/- ( ) (GEORGE MATHAN) /JUDICIAL MEMBER . ' #(/0 10,( /COPY TO: M.A. NO .239 & 240/CHNY 2019 :- 3 -: 1. % /APPELLANT 2. #$% /RESPONDENT 3. & 2( ( ) /CIT(A) 4. & 2( /CIT 5. 0 34 #( /DR 6. 45 6 /GF