DCIT, CENTRAL CIRCLE-2(4), CHENNAI vs. SHRI S. ELEMBHARATHI, CHENNAI
In the result, both the appeals filed by the Revenue and the Cos filed by the assessee are dismissed
ITA 220/CHNY/2022[2015-16]Status: DisposedITAT Chennai25 Sept 2024AY 2015-16
Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. Nos.220 & 221/Chny/2022 िनधा"रण वष"/Assessment Years: 2015-16 & 2017-18 & C.O. Nos. 7 & 8/Chny/2022 [In Ita Nos. 220 & 221/Chny/2022] The Deputy Commissioner Of Vs. Shri S. Elambharathi, Income Tax, Central Circle -2 (4), Flat No. 5, Ground Floor, 364, Room No. B6, Investigation Building, Kurupam Court, Lloyds Road, No. 46, Mahatma Gandhi Road, Gopalapuram, Chennai 600 086. Chennai 34. [Pan: Aacpe3945N] (अपीलाथ"/Appellant) (""थ"/Respondent/Cross Objector) Department By : Shri V. Nandakumar, Cit Assessee By : Shri G. Baskar, Advocate & Shri P.M. Kathir, Advocate सुनवाई की तारीख/ Date Of Hearing : 28.08.2024 घोषणा की तारीख /Date Of Pronouncement : 25.09.2024 आदेश /O R D E R Per Bench: Both The Appeals & The Cross Objections Filed By The Revenue & The Assessee Respectively Are Directed Against The Common Order Dated 28.01.2022 Passed By The Ld. Commissioner Of Income Tax (Appeals) 19, Chennai For The Assessment Years 2015-16 & 2017-18. 2. Since The Issue Raised In The Appeals Are Similar Based On The Same Identical Facts, With The Consent Of The Both The Parties, We Proceed To 2
For Appellant: Shri G. Baskar, Advocate &For Respondent: Shri V. Nandakumar, CIT
Section 143(1)Section 143(3)Section 153ASection 3Section 68
364,
Room No. B6, Investigation Building,
Kurupam Court, Lloyds Road,
No. 46, Mahatma Gandhi Road,
Gopalapuram, Chennai 600 086. Chennai 34. [PAN: AACPE3945N]
(अपीलाथ"/Appellant)
(""थ"/Respondent/Cross Objector)
Department by :
Shri V. Nandakumar, CIT
Assessee by :
Shri G. Baskar, Advocate &
Shri P.M. Kathir, Advocate
सुनवाई की तारीख/ Date of hearing
:
28.08.2024
घोषणा की तारीख /Date of Pronouncement :
25.09.2024
आदेश
