Loading judgment…
No AI summary yet for this case.
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
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.
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.
In reply, the ld.D.R vehemently supported the orders of the Assessing Officer and the order of the CIT(Appeals).
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.
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.