IMAGE INFOTAINMENT LIMITED,CHENNAI vs. ITO CORP CIRCLE 2(2), CHENNAI

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ITA 974/CHNY/2023Status: DisposedITAT Chennai28 November 2023AY 2019-202 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The CIT(A) held that the appeal against the rectification order was infructuous because the issue was the same as a previously decided appeal. The ITAT found no reason to interfere with this finding.

What were the facts?

The assessee filed an appeal against a rectification order under Section 154, which was identical to an earlier appeal against an intimation under Section 143(1). The earlier appeal had already been disposed of.

What were the issues?

Whether an appeal against a rectification order is maintainable when the issue is identical to a previously decided appeal against the original intimation.

Which sections of the Income-tax Act were involved?

Section 154,Section 143(1)

AI-generated summary — verify with the full judgment below

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./ (ि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)

1.

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 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

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