M/S. MSA VENTURES PVT. LTD.,CHENNAI vs. ITO, TDS WARD - 2 (1), CHENNAI

PDF · subscribers
ITA 2307/CHNY/2019Status: DisposedITAT Chennai23 January 2020AY 2014-154 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 Tribunal upheld the CIT(A)'s decision to reject the appeals as they were not filed against a levy order. However, liberty was granted to the assessee to file proper appeals after obtaining appropriate orders.

What were the facts?

The assessee's appeals were filed against computer extracts of TDS traces, which were not considered proper orders for appeal. The facts were identical to a previous case decided by a co-ordinate bench.

What were the issues?

Whether appeals filed against computer extracts of TDS traces are maintainable before the CIT(A). Whether liberty granted in a similar case should be extended to the present assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘ A’ BENCH : CHENNAI

Before: SHRI GEORGE MATHAN & SHRI S.JAYARAMAN

आदेश / O R D E R

PER GEORGE MATHAN, JUDICIAL MEMBER

1.

These are appeals filed by the assessee against the order of the Commissioner of Income-tax (Appeals)-17, Chennai in to 66/18-19 dated 31.05.2019 for the assessment years 2013-14, 2014-15, 2015-16. to 2308/Chny/2019 :- 2 -:

Mr.V.S.Jayakumar represented on behalf of the Assessee and 2.

Mr.AR. V.Sreenivasan represented on behalf of the Revenue.

3.

At the time of hearing, it was submitted by the ld.A.R that the facts in the assessee’s case is identical to the fact in the case of M/s.Emgee Engineering and Construction Pvt Ltd., Chennai Vs. I.T.O in & 2287/Chny/2019 vide order dated 04.12.2019 for assessment years 2013-14 to 2015-16. It was fairly agreed by the ld.A.R that the issue is squarely covered by the decision of the Co-ordinate Bench of the Tribunal in the case of M/s.Emgee Engineering and Construction Pvt Ltd.(supra) and the appeals of the assessee are dismissed. It is however, further pleaded by ld.A.R that the liberty granted in the case of M/s.Emgee Engineering and Construction Pvt Ltd., referred to supra may also be granted to the assessee.

4.

In reply, the ld.D.R vehemently supported the orders of the Assessing Officer and the order of the CIT(Appeals).

5.

We have considered the rival submissions. A perusal of the order of the Tribunal in the case of M/s.Emgee Engineering and Construction Pvt Ltd., referred to supra, shows that the Co-ordinate Bench of this Tribunal has held as follows:- to 2308/Chny/2019 :- 3 -:

“5. We have considered the rival submission and perused the materials available on record.

6. A perusal of the facts in the present case clearly shows that the appeals has been filed against the computer extract of the TDS

traces. Admittedly, this is not an order for the purpose of filing an appeal before the learned CIT(A). In the circumstances, we are of the view that the order of the learned CIT(A) rejecting the appeals on the grounds that the same were not filed against the order of levy is upheld. However, liberty is granted to the assessee to file proper appeals before the learned CIT(A) in accordance of law, after obtaining the appropriate orders, wherein the levy has been made on the assessee, by following the procedures provided under law. In the circumstances, the appeals of the assessee stands dismissed.”

As it is noticed that the facts, in the present cases are also identical to the facts in the case of M/s.Emgee Engineering and Construction Pvt Ltd., referred to supra, in the interest of justice, the liberty granted in the case of M/s.Emgee Engineering and Construction Pvt Ltd., by the Co-ordinate Bench of theTribunal, is also granted to the assessee and on identical findings as in the case of M/s.Emgee Engineering and Construction Pvt Ltd., the assessee is also granted the liberty to file proper appeals before the Ld.CIT(A) in accordance with law, after to 2308/Chny/2019 :- 4 -: obtaining the appropriate orders, wherein the levy has been made on the assessee, by following the procedures provided under law. In the Circumstances, the appeals of assessee stand dismissed with the above direction.

6.

In the result, all the appeals filed by the assessee for assessment years 2013-14, 2014-15, & 2015-16 are dismissed.

Order pronounced in the open court after conclusion of hearing on 23rd January, 2020, at Chennai.

Recent GST High Court judgments

Search GST case law →