M/S. PHA INDIA LTD.,SRIPERAMBUDUR vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee for the assessment years 2012-13 & 2013-14 are dismissed

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Raoआयकर अपील सं./I.T.A.Nos.122 & 123/Chny/2019 ("नधा"रण वष" / Assessment Years: 2012-13 & 2013-14) Vs The M/S. Pha India Pvt. Ltd., Deputy Commissioner Of No.C-25, Sipcot Industrial Park, Income Tax, Irungattukottai, Corporate Circle – 5(2). Sriperumbudur – 602 117. Chennai – 34. Pan: Aaacp6585A (अपीलाथ"/Appellant) (""यथ"/Respondent)

condone the delay of 21 days and admit the appeals. 3 I.T.A. Nos.122 & 123/Chny/2019 3. The issue in the grounds of appeal was not pressed during the course of hearing. Hence the appeal of the assessee is dismissed as withdrawn 4. The Assessee raised the following grounds of appeal: 1. The Honorable CIT(A)/AO erred in not appreciating