T vs. MOTOR COMPANY LTD.,CHENNAI

ITA 1707/CHNY/2012Status: DisposedITAT Chennai16 February 2022AY 2008-093 pages

AI SummaryDismissed

What did the Tribunal hold?

The ITAT noted that the order in ITA No.1707/Chny/2012 was not challenged by either party before the High Court and was already decided by the Tribunal. Therefore, this appeal was delinked and treated as disposed off.

What were the facts?

The assessee filed an appeal against the CIT(A) order. Both the assessee and department had filed cross-appeals which were consolidated. The department appealed to the High Court, which remanded the case back to the ITAT for a specific appeal (ITA No.1782/Chny/2012).

What were the issues?

Whether the appeal (ITA No.1707/Chny/2012) required re-adjudication given that it was not challenged before the High Court and had already been decided by the Tribunal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, CHENNAI

Before: SHRI C.M. GARG, JM & SHRI ARUN KHODPIA, AM

Hearing: 16/02/2022Pronounced: 16/02/2022

आदेश की प्रनिनलनप अग्रेनर्ि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant- TVS Motor Company Ltd. No.29, Haddows Road, Chennai-600006 2. प्रत्यर्थी / The Respondent- JCIT, Company Range-III, Chennai-600034 3. आयकि आयुक्त(अपील) / The CIT(A), 4. आयकि आयुक्त / CIT 5. नवभागीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, Chennai / DR, ITAT, Chennai 6. गार्ा फाईल / Guard file. सत्यानपत प्रनत //True Copy//

आदेशधिुसधर/ BY ORDER,

(Senior Private Secretary) ITAT Chennai Benches, Chennai

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