IMAGE INFOTAINMENT LIMITED,CHENNAI vs. ITO CORP CIRCLE 2(2), CHENNAI
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Income Tax Appellate Tribunal, “B” BENCH, CHENNAI
Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकर अपीलीय अिधकरण “बी” �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय �ी महावीर िसंह, उपा ! एवं माननीय �ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.974/Chny/2023 (िनधा*रण वष* / Assessment Year: 2019-20) M/s.Image Infotainment Limited ITO बनाम No.61/32, T T K Road, Alwarpet, Corporate Circle-2(2) Chennai-600 018. Chennai. / Vs. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACI-6238-B (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : None � थ�कीओरसे/Respondent by : Shri D.Hema Bhupal (JCIT)-Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 28-11-2023 घोषणाकीतारीख /Date of Pronouncement : 28-11-2023 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)
At the time of hearing of aforesaid appeal, none appeared for assessee. The Ld. Sr. DR pleaded for confirmation of impugned order. 2. It emerges that the assessee preferred rectification u/s 154 of intimation issued u/s 143(1). The Ld. CIT(A) noted that the assessee preferred two appeals i.e. one appeal against intimation issued u/s 143(1) and this appeal which was against rectification issued u/s 154. The issue was exactly the same in both the appeals. The earlier appeal filed against intimation issued u/s 143(1) was already disposed off vide
2 ITA No.974/Chny/2023
order dated 25.01.2023 which has been reproduced in the impugned order. Therefore, Ld. CIT(A) held that this appeal become infructuous. Aggrieved, the assessee is in further appeal before us. 3. The findings of Ld. CIT(A) remain uncontroverted before us. Therefore, we see no reason to interfere in the impugned order. 4. The appeal stands dismissed. Order pronounced in open court on 28th November, 2023
Sd/- Sd/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा34 / VICE PRESIDENT लेखा सद6 / ACCOUNTANT MEMBER चे8ई Chennai; िदनांक Dated :28-11-2023 DS आदेशकीAितिलिपअ&ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु@/CIT 4. िवभागीय�ितिनिध/DR 5. गाडEफाईल/GF