UNIPHORE SOFTWARE SYSTEMS PVT LTD.,CHENNAI vs. DCIT,CORPORATE CIRCLE-3(2), CHENNAI

आयकर अपीलीय अिधकरण, ‘ए’ �यायपीठ, चे�ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI �ी महावीर �सह, उपा�य� एवं एवं �ी मंजुनाथ. जी, लेखा सद�य के सम� BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 392/Chny/2022 िनधा�रण वष� / Assessment Year: 2017-18 Uniphore Software Systems Pvt Principal Commissioner of Ltd., v. Income Tax -3, Module No.5, 1st Floor, Kangam Chennai. Road, Taramani, Chennai, – 600 020. [PAN:AAACU-9907-D] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ� क� ओर से/Appellant by : Shri. K. Vinoth, CA ��यथ� क� ओर से/Respondent by : Shri. R. Mohan Reddy, CIT सुनवाई क� तारीख/Date of Hearing : 13.04.2023 घोषणा क� तारीख/Date of Pronouncement : 13.04.2023 आदेश /O R D E R PER MANJUNATHA. G, ACCOUNTANT MEMBER:

This appeal filed by the assessee is directed against the order of learned Principal Commissioner of Income Tax, Chennai, passed u/s. 263 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) dated 29.03.2022 and pertains to assessment year 2017- 18.

:-2-: ITA. No: 392/Chny/2022 of the PCIT passed u/s. 263 of the Act, because in consequential assessment proceedings, the AO has not made any additions on the issue taken up by the PCIT for revisions proceedings. The ld DR, present for the revenue, on the other hand submitted that the assessee has filed a consequential assessment order passed by the AO u/s. 143(3) r.w.s. 263 of the Act, as per which the AO has not made any additions and thus, as per application of the assessee, the appeal may be dismissed.