ACIT Central Circle 1(3)(i/c), CHENNAI V. Summit Online Trade Solutions Pvt Ltd., CHENNAI

MA 247/CHNY/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3473 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 24-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V SRINIVASAN
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : CHENNAI , , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & S HRI S.JAYARAMAN , ACCOUNTANT MEMBER M.P. NO.247/CHNY/2019 ( S.P. NO.139/CHNY/2019 IN I.T.A.NO. 1081/CHNY/2019 ASSESSMENT YEAR : 2015 - 16 ) THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3),CHENNAI-34. VS. M/S.SUMMIT ONLINE TRADE SOLUTIONS PVT LTD ., 6,GROUND FLOOR,RAYALA TOWERS, 781-785,ANNA SALAI, CHENNAI 600 002. [PAN AALCS 8098 J ] ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI AR.V SRINIVASAN,JCIT,D.R /RESPONDENT BY : SMT.S.VIDYA,C.A ! / DATE OF HEARING : 08 - 11 - 201 9 ! / DATE OF PRONOUNCEMENT : 08 - 11 - 201 9 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER THIS IS THE MISCELLANEOUS PETITION FILED BY THE R EVENUE IN THE ORDER OF TRIBUNAL IN S.P NO.139/CHNY/2019, DATED 26 .04.2019 PERTAINING TO APPEAL FILED BY THE ASSESSEE IN ITA N O.1081/CHNY/2019 FOR ASSESSMENT YEAR 2015-16. 2. SHRI AR.V SRINIVASAN,JCIT,D.R REPRESENTED ON BEHALF OF THE REVENUE AND SMT.S.VIDYA REPRESENTED ON BEHALF OF T HE ASSESSEE. MP NO.247/CHNY/2019 :- 2 -: 3. AT THE TIME OF HEARING, IT WAS SUBMITTED BY LD. AR THAT THE APPEAL ITSELF HAS BEEN DISPOSED OF IN ITA NO.1081/C HNY/2019 VIDE ORDER DATED 27.09.2019 AND CONSEQUENTLY, THE ORDER OF TRIBUNAL IN S.P NO.139/CHNY/2019, DATED 26.04.2019 NO MORE SURVIVED . LD.AR SUBMITTED THAT THE MISCELLANEOUS PETITION FILED BY THE REVENUE BECOMES INFRUCTUOUS ON ACCOUNT OF DISPOSAL OF THE A PPEAL BY THE TRIBUNAL. LD.DR FAIRLY AGREED THAT THE APPEAL HAS B EEN DISPOSED OF AND THEREFORE, THE MISCELLANEOUS PETITION WOULD BECOME INFRUCTUOUS. CONSEQUENTLY, THE MISCELLANEOUS PETITION FILED BY T HE REVENUE IS DISMISSED AS INFRUCTUOUS. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE REVENUE IS DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 08 TH NOVEMBER, 2019, AT CHENNAI. SD/- SD/- ( ) (S. JAYARAMAN) $ /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) % $ / JUDICIAL MEMBER / CHENNAI ' / DATED: 08 TH NOVEMBER, 2019. K S SUNDARAM *+ ,+ / COPY TO: 1 . / APPELLANT 3. - () / CIT(A) 5. + 2 / DR 2. / RESPONDENT 4. - / CIT 6. 5 / GF