Gofrugal Technoloigies Private Limited, CHENNAI V. ACIT Corporate Circle 3(3), CHENNAI

MA 296/CHNY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7559 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 02-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N V BALAJI
• Section: 13

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI ... , ! ' # $ , & $' BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER (( / M.P. NO. 296/CHNY/2019 (IN I.T.A. NO.1366/CHNY/2018) ) *) / ASSESSMENT YEAR : 2008-09 M/S GOFRUGAL TECHNOLOGIES PRIVATE LIMITED, SHRI NARAYANA COMPLEX, NO.11, SARATHY NAGAR, VIJAYA NAGAR, CHENNAI - 600 042. PAN : AACCA 4341 F V. THE ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 2(1), CHENNAI. (,-) /PETITIONER) (,.-// RESPONDENT) ,-) 1 2 /PETITIONER BY : SHRI N.V. BALAJI, ADVOCATE ,.-/ 1 2 / RESPONDENTS BY : SHRI J. PAVITRAN KUMAR, JCIT 3 1 4& / DATE OF HEARING : 17.01.2020 56* 1 4& / DATE OF PRONOUNCEMENT : 20.01.2020 / O R D E R PER INTURI RAMA RAO, ACCOUNTANT MEMBER : THE PRESENT MISCELLANEOUS PETITION IS FILED BY TH E ASSESSEE STATING THAT THE GROUND NO.5 IN THE GROUNDS OF APPE AL FILED BY THE ASSESSEE REMAINED UNADJUDICATED WHILE PASSING THE I MPUGNED ORDER DATED 13.05.2019. THEREFORE, THE ASSESSEE PR AYED THAT THE 2 M.P. NO.296/CHNY/19 ORDER PASSED BY THE TRIBUNAL IN I.T.A. NO.1366/CHNY /2018 FOR THE ASSESSMENT YEAR 2008-09 DATED 13 TH MAY, 2019 BE RECALLED FOR LIMITED PURPOSE OF ADJUDICATING THE GROUND NO.5 IN THE GROUNDS OF APPEAL FILED BEFORE THIS TRIBUNAL. 2. ON THE ON THE OTHER HAND, THE LD. D.R. HAS NOT D ISPUTED THE SUBMISSION MADE ON BEHALF OF THE PETITIONER. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. FROM THE PERUSAL OF THE ORDER PASSED BY THE TRIBUNAL DATED 13 TH MAY, 2019, IT IS CLEAR THAT THE GROUND NO.5 OF THE GROUNDS OF APPEAL REMAINS UNADJUDICATED. TH EREFORE, WE RECALL THE APPEAL FOR LIMITED PURPOSE OF ADJUDICATI NG THE GROUND NO.5. THE REGISTRY IS DIRECTED TO POST THE APPEAL IN THE REGULAR COURSE OF HEARING. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 20 TH JANUARY, 2020AT CHENNAI. SD/- SD/- ( ... ) (! ' # $ ) (N.R.S. GANESAN) (INTURI RAMA RAO) /JUDICIAL MEMBER & / ACCOUNTANT MEMBER /CHENNAI, 8 /DATED, THE 20 TH JANUARY, 2020. 3 M.P. NO.296/CHNY/19 KRI. 1 ,49( :(*4 /COPY TO: 1. ,-) / PETITIONER 2. ,.-/ /RESPONDENT 3. 3 ;4 () /CIT(A) 4. 3 ;4 /CIT 5. (< ,4 /DR 6. =) > /GF.