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

MA 29/CHNY/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4033 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-06-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 06-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ’बी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member M.P. No. 29/Chny/2020 [In I.T.A. No.1081/Chny/2019] Assessment Years: 2015-16 The Assistant Commissioner of Income Tax, Central Circle 1(3), 46, Mahatma Gandhi Road, Nungambakkam, Chennai 600 034. Vs. M/s. Summit Online Trade Solutions Pvt. Ltd., No. 6, Ground Floor, Rayala Towers, 781-785, Anna Salai, Mount Road, Chennai 600 002. [PAN:AALCS8098J] (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri AR V Sreenivasan, Addl. CIT ŮȑथŎ की ओर से/Respondent by : None सुनवाई की तारीख/ Date of hearing : 27.05.2022 घोषणा की तारीख /Date of Pronouncement : 08.06.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: By means of present Miscellaneous Petition, the Revenue seeks to recall the order passed by the Tribunal in I.T.A. No. 1081/Chny/2019 dated 27.09.2019 relevant to the assessment year 2015-16. The ld. DR relied on the petition and submitted that the Tribunal order may be recalled for fresh adjudication of addition confirmed by the ld. CIT(A). 2. None appeared on behalf of the assessee despite notice has been issued. Hence, we proceed to decide the miscellaneous petition M.P. No.29/Chny/20 2 on merits after hearing the ld. DR. 3. We have heard the ld. DR, perused the petition as well as order passed by the Tribunal dated 27.09.2019 and find that the Tribunal has considered all the aspects of the issues and decided the appeal on merits in accordance with law. In view of the above, we find no error in the order passed by the Tribunal. 4. In the result, the miscellaneous petition filed by the Revenue is dismissed. Order pronounced on 08 th June, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 08.06.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.