ASSISTANT COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 1 1, CHENNAI vs. HITACHI SOLUTIONS INDIA PRIVATE LIMITED , KANCHIPURAM
In the result, the appeal filed by the assessee is allowed and the appeal filed\nby the revenue is dismissed
ITA 1715/CHNY/2024[2018-19]Status: DisposedITAT Chennai06 Jun 2025AY 2018-19
Bench: SHRI GEORGE GEORGE K, VICE PRESIDENT AND\nSHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER\nआयकर अपीलसं./IT(TP)A No.: 17/CHNY/2024\nनिर्धारण वर्ष / Assessment Year: 2018-19\nHitachi Solutions India Private\nLimited,\nBlock 5, 10th Floor, 1/124,\nDLF IT Park, Shivaji Gardens,\nMount Poonamallee Road,\nChennai - 600 089.\nThe Deputy Commissioner of\nIncome Tax,\nVs. Corporate Circle- 1(1),\nNo.121, M.G.Road,\nChennai - 600 034.\n[PAN:AAACZ-1544-R]\n(अपीलार्थी/Appellant)\n(प्रत्यर्थी/Respondent)\nआयकर
For Appellant: Shri Darpan Kirpalani, Advocate by VirtualFor Respondent: Shri A. Sasikumar, C.I.T
Section 143(3)Section 153Section 153(4)
270A of the\nAct. Further, the Ld. CIT(A) has erred in law and facts by dismissing the\nground undertaken by the Appellant with regards to abeyance of penalty\nproceedings initiated by the Ld. Assessing Officer.\nFurther, The Appellant craves leave to add, supplement, amend, delete or otherwise\nmodify any of the grounds stated hereinabove before commencement
