ENCORE CONSTRUCTION CONSORTIUM PRIVAE LIMITED,CHENNAI vs. ITO, CORPORATE CIRCLE-1(1), CHENNAI
In the result, appeal filed by the assessee is allowed
ITA 443/CHNY/2023[2018-19]Status: DisposedITAT Chennai23 Jun 2023AY 2018-19
Bench: Shri V. Durga Rao & Shri Arun Khodpiaआयकर अपील सं./Ita No.443/Chny/2023 िनधा"रण वष" /Assessment Year: 2018-19 V. M/S.Encore Construction- The Income Tax Officer, Consortium Pvt. Ltd., Corporate Circle-1(1), H-1, Ramapuram, Chennai. Lumiers Enclave, Giri Nagar, Chennai-600 089. [Pan: Aadce 0355 J] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.N.Arjun Raj, Ca ""थ" की ओर से /Respondent By : Mr.P. Sajit Kumar, Jcit सुनवाई की तारीख/Date Of Hearing : 21.06.2023 घोषणा की तारीख /Date Of Pronouncement : 23.06.2023
For Appellant: Mr.N.Arjun Raj, CAFor Respondent: Mr.P. sajit Kumar, JCIT
Section 143(3)Section 271BSection 273Section 27ISection 44A
u/s. 271 B of the IT Act.
4. At the outset, on the issue, Ld.AR submitted that assessment
u/s.143(3) of the Act, of the assessee was completed on 16.06.2020. However, the Tax Audit Report as prescribed u/s.44AB of the Act, was filed
by the assessee on 30.03.2019, as is apparent from the penalty order
passed u/s.271B
