ACIT, CHENNAI V. Taj Madras Flight Kitchen P Ltd., CHENNAI

MA 80/CHNY/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6835 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-07-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 25-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: MRS S VIJAYA PRABHA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI . . . , . , $ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO S . 79 & 80 / CHNY /20 18 (IN ITA NOS.1569 & 1705/CHNY/2014) % % /ASSESSMENT YEAR: 2007-08 M/S.TAJ MADRAS FLIGHT KITCHEN- PVT. LTD., NO.6, OFFICERS LINES NO.272, G.S.T.ROAD, PALLAVARAM, CHENNAI-600 043. VS. THE ASST. COMMISSIONER OF- INCOME TAX, CORPORATE CIRCLE-III(1), CHENNAI-600 034. [PAN: AAACT 7755 J ] ( ( /APPELLANT) ( )*( /RESPONDENT) ( + / APPELLANT BY : MR.SAROJ KUMAR PARIDA, ADV. )*( + /RESPONDENT BY : MRS. S.VIJAYAPRABHA, JCIT + /DATE OF HEARING : 22.06.2018 + /DATE OF PRONOUNCEMENT : 12.07.2018 / O R D E R PER N.R.S.GANESAN, JUDICIAL MEMBER : THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS P ETITIONS ON THE GROUND THAT SOME OF THE ISSUES RAISED BY THE ASSESS EE AND THE REVENUE WERE NOT DISPOSED OFF BY THIS TRIBUNAL. 2. WE HEARD SHRI SAROJ KUMAR PARIDA, LD.COUNSEL FOR THE ASSESSEE AND SMT.S.VIJAYAPRABHA, LD.DR. MP NO.79 & 80/CHNY/2018 (IN ITA NOS.1569 & 1705/CHNY/2014) :- 2 -: 3. IT IS AN ADMITTED FACT THAT THE GROUNDS RAISED B Y THE REVENUE IN GROUND NOS.2 TO 3.4 WERE NOT DISPOSED OFF. SIMILAR LY, IN THE ASSESSEES APPEAL, GROUNDS RAISED BY THE ASSESSEE IN GROUND NO S.1 TO 4 WERE NOT DISPOSED OFF. IN OTHER WORDS, THE ENTIRE ISSUES RA ISED BY THE ASSESSEE AND THE REVENUE FOR THE AY 2007-08 WAS NOT DISPOSED OFF . THIS TRIBUNAL CONSIDERED NON-DISPOSAL OF SPECIFIC GROUNDS RAISED BY THE REVENUE AND THE ASSESSEE, IS AN ERROR WITHIN THE MEANING OF SEC.254 (2) OF THE ACT. THEREFORE, THE SAME NEEDS TO BE RECTIFIED. IN OTHE R WORDS, THE GROUNDS RAISED BY THE ASSESSEE AND THE REVENUE HAS TO BE DI SPOSED OFF. FOR THE EFFECTIVE DISPOSAL OF THE GROUNDS OF THE APPEAL RAI SED BY THE ASSESSEE AND REVENUE FOR THE AY 2007-08, THE APPEAL OF THE ASSE SSEE IN ITA NO.1705/CHNY/2014 & APPEAL OF THE REVENUE IN ITA NO .1569/CHNY/2017 ARE HEREBY RE-OPENED AND POSTED FOR HEARING ON 23.0 8.2018. REGISTRY IS DIRECTED TO POST THE APPEAL OF THE ASSESSEE IN ITA NO.1705/CHNY/2014 & APPEAL OF THE REVENUE IN ITA NO.1569/CHNY/2017, FOR FRESH HEARING ON 23.08.2018. 4. IN THE RESULT, THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT IN JULY 12, 201 8, IN CHENNAI. SD/- SD/- ( . ) ( A. MOHAN ALANKAMONY ) /ACCOUNTANT MEMBER ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER MP NO.79 & 80/CHNY/2018 (IN ITA NOS.1569 & 1705/CHNY/2014) :- 3 -: /CHENNAI, 2 /DATED: JULY 12, 2018. TLN + )34 54 /COPY TO: 1. ( /APPELLANT 4. 6 /CIT 2. )*( /RESPONDENT 5. 4 ) /DR 3. 6 ( ) /CIT(A) 6. % /GF