DCIT, Kumbakonam V. City Union Bank Limited, Kumbakonam

MA 416/CHNY/2017

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9953 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-12-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 1993-1994
• Appeal Filed On: 10-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARI GOVIND

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : CHENNAI . , !' # $! # % . & , ( * + [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBE R AND SHRI DUVVURU RL REDDY , JUDICIAL MEMBER ] M.P.NO.416/CHNY/2017 ( ./I.T.A. NO.842/CHNY/2014) ASSESSMENT YEAR : 1993-94. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, KUMBAKONAM. VS. M/S. CITY UNION BANK LIMITED, ADMINISTRATIVE OFFICE, NARAYANA NO.24-B, GANDHI NAGAR, KUMBAKONAM 612 001. [PAN: AAACC 1287E] ( ,-./ /RESPONDENT) APPELLANT BY : SHRI. HARI GOVIND, IRS, JCIT. RESPONDENT BY : NONE ! '#$ /DATE OF HEARING : 07-12-2018 %&'( ! ' #$ /DATE OF PRONOUNCEMENT : 07-12-2018 0 / O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER THIS MISCELLANEOUS PETITION IS FILED BY THE DEPARTM ENT AGAINST AN CONSOLIDATED TRIBUNAL ORDER DATED 29.04.2015 IN IT A NOS.838 TO 851/MDS/2014 & 1133/MDS/2013, WHEREIN ASSESSMENT YE AR 1993-94 WAS INADVERTENTLY OMITTED TO BE MENTIONED IN THE CA USE TITLE. M.P. NO.416/CHNY/2017 :- 2 -: 2. WHEN THE MISCELLANEOUS PETITION WAS TAKEN UP F OR HEARING, LD. DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT HE WAS WITHDRAWING THE MISCELLANEOUS PETITION, IN VIEW OF THE OBSERVATION OF THE BENCH THAT A CORRIGENDUM WAS BEING ISSUED. 3. IN THE RESULT, MISCELLANEOUS PETITION FILED BY T HE DEPARTMENT IS DISMISSED AS WITHDRAWN. THE TYPOGRAPHICAL ERROR IN THE CAUSE TITLE OF ORDER DATED 29.04.2015 OF TRIBUNAL, IS BEING CO RRECTED THROUGH A CORRIGENDUM ISSUED SEPARATELY. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON FRIDAY, THE 7 TH DECEMBER, 2018, AT CHENNAI. SD/- SD/- # $! # % . & ) ( DUVVURU RL REDDY ) ( / JUDICIAL MEMBER ( . ) (ABRAHAM P. GEORGE) / ACCOUNTANT MEMBER PLACE: CHENNAI. )* / DATED: 7 TH DECEMBER, 2018. KV *+, ! -.'/0 1+0'' / COPY TO: 1 . 23 / APPELLANT 3. 4' () / CIT(A) 5. 067 -.'.89 / DR 2. -:23 / RESPONDENT 4. 4' / CIT 6. 7;< = / GF M.P. NO.416/CHNY/2017 :- 3 -: , , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : CHENNAI . , !' # $! # % . & , ( * + [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBE R AND SHRI DUVVURU RL REDDY , JUDICIAL MEMBER ] ./I.T.A. NO.842/CHNY/2014 ASSESSMENT YEAR : 1993-94. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, KUMBAKONAM. VS. M/S. CITY UNION BANK LIMITED, ADMINISTRATIVE OFFICE, NARAYANA NO.24-B, GANDHI NAGAR, KUMBAKONAM 612 001. [PAN: AAACC 1287E] ( ,-./ /RESPONDENT) APPELLANT BY : SHRI. HARI GOVIND, IRS, JCIT. RESPONDENT BY : NONE ! '#$ /DATE OF HEARING : 07-12-2018 %&'( ! '#$ /DATE OF PRONOUNCEMENT : 07-12-2018 CORRIGENDUM IN TRIBUNALS CONSOLIDATED ORDER DATED 29 TH APRIL, 2015, IN ITA NOS.838 TO 851/MDS/2014 & 1133/MDS/2013, THE ASSES SMENT YEARS IN THE CAUSE TITLE IS TO BE READ AS 1988-89, 1990-91 TO 1993-94, 1995-96 TO 1998- M.P. NO.416/CHNY/2017 :- 4 -: 89, 2000-01 TO 2004-05 & 2008-09 INSTEAD OF 19 88-89, 1990-91 TO 1992- 93, 1995-96 TO 1998-89, 2000-01 TO 2004-05 & 2008-0 9. SD/- SD/- # $! # % . & ) ( DUVVURU RL REDDY ) ( / JUDICIAL MEMBER ( . ) (ABRAHAM P. GEORGE) / ACCOUNTANT MEMBER >+? / CHENNAI )* / DATED: 7 TH DECEMBER, 2018. KV *+, ! -.'/0 1+0'' / COPY TO: 1 . 23 / APPELLANT 3. 4' () / CIT(A) 5. 067 -.'.89 / DR 2. -:23 / RESPONDENT 4. 4' / CIT 6. 7;< = / GF M.P. NO.416/CHNY/2017 :- 5 -: