DCIT CENTRAL CIRCLE 3(1), CHENNAI vs. BGR ENERGY SYSTEMS LIMITED, CHENNAI
In the result, the appeals filed by the assessee as well as Revenue are dismissed
ITA 277/CHNY/2023[2015-16]Status: DisposedITAT Chennai26 Jul 2023AY 2015-16
Bench: Shri V. Durga Rao & Shri Manjunatha, G.आयकर अपील सं./I.T.A. Nos.221 & 222/Chny/2023 िनधा"रण वष"/Assessment Year: 2015-16 & 2018-19 M/S. Bgr Energy Systems Limited, Vs. The Assistant Commissioner Of No. 443, Anna Salai, Guna Complex, Income Tax, Teynampet, Chennai 600 018. Central Circle 3(1), Chennai 600 034. [Pan:Aabcg2202J] (अपीलाथ"/Appellant) (""थ"/Respondent) आयकर अपील सं./I.T.A. Nos.277 & 278/Chny/2023 िनधा"रण वष"/Assessment Year: 2015-16 & 2018-19 The Deputy Commissioner Of Vs. M/S. Bgr Energy Systems Limited, Income Tax, No. 443, Anna Salai, Guna Complex, Central Circle 3(1), Teynampet, Chennai 600 018. Chennai 600 034. (अपीलाथ"/Appellant) (""थ"/Respondent) Assessee By : Ms. T. Sandhyaarti, Fca Department By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 19.07.2023 घोषणा की तारीख /Date Of Pronouncement : 26.07.2023 आदेश /O R D E R Per Bench: These Cross Appeals Filed By The Assessee As Well As Revenue Are Directed Against The Consolidated Order Of The Ld. Commissioner Of Income
For Appellant: Ms. T. Sandhyaarti, FCAFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 37
section 36(1)(iii) of the Act. On appeal, the ld. CIT(A) confirmed the disallowance made by the Assessing Officer for both the assessment years.
8. On being aggrieved, the assessee is in appeal before the Tribunal.
9. The ld. DR has submitted that the issue has been considered by the ITAT in assessee’s own case for earlier
