GOPURAM ENTERPRISES PRIVATE LIMITED,CHENNAI vs. ACIT CC1(1), CHENNAI
In the result, all six these appeals filed by the assessee are allowed
ITA 1005/CHNY/2024[2014-15]Status: DisposedITAT Chennai26 Jun 2024AY 2014-15
Bench: Hon’Ble Shri Manu Kumar Giri, Jm & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1002, 1003, 1004, 1005, 1006 & 1007/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14 (Q2), 2013-2014 (Q3). 2013-14 (Q4), 2014-2015 (Q1), 2014-2015 (Q2) & 2014-2015 (Q3) M/S. Gopuram Enterprises Private Limited, The Assistant Commissioner Of New No.8-A, Madha Church Road, Vs. Income Tax, R.A. Puram, Cc 1(1) Chennai 600 028. Chennai Pan: Aaacs 9903R (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R.Devaraj, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Irs, Jcit सुनवाई क" तारीख/Date Of Hearing : 24.06.2024 घोषणा क" तारीख/Date Of Pronouncement : 26.06.2024 आदेश /O R D E R Per Manu Kumar Giri () This Bunch Of Six Appeals Being Ita Nos. 1002-1007 /Chny/2024 Filed By The Assessee ‘Gopuram Enterprises Private Limited’ [Formerly Known As ‘Savorit Limited’] Are Directed Against Separate Orders Of Even Date 31.10.2019 Passed By The Learned Commissioner Of Income Tax (Appeals)-17, Chennai & Pertain To The Assessment Years 2013-14 To 2014-15. Ita Nos/ 1002 To 1007Chny/2024 2. The Assessee Has Raised Similar Grounds Of Appeal For All The Assessment Years. We Will Take Up Ita No. 1002/Chny/2024 For The Assessment Year 2013-14 (Q2) As Lead Case. Grounds Of Appeal Filed In Ita No. 1002/Chny/2024 For The Assessment Year 2013-14 (Q2) Are Reproduced As Under:-
For Appellant: Shri. R.Devaraj, AdvocateFor Respondent: Shri. D. Hema Bhupal, IRS, JCIT
Section 200ASection 234Section 234ESection 292
8) The CIT (A) ought to have considered Section 234 E of the Act, has no effect prior to 01/06/2015, considering the subject matter case. In the case of Vedabhai alias Vaijayantabai Baburao Patil Vs. Shantaram
Baburao Patil [2002] reported in 122 Taxman 114, wherein, the Hon'ble Apex Court observes that, in case of no prejudice to the other
