ACIT Central Circle 1(3)(i/c), CHENNAI v. Summit Online Trade Solutions Pvt Ltd., CHENNAI

MA 247/CHNY/2019 | 2015-2016
Pronouncement Date: 08-11-2019 | Result: Dismissed

Appeal Details

RSA Number 24721724 RSA 2019
Assessee PAN AALCS8098J
Bench Chennai
Appeal Number MA 247/CHNY/2019
Duration Of Justice 1 month(s) 14 day(s)
Appellant ACIT Central Circle 1(3)(i/c), CHENNAI
Respondent Summit Online Trade Solutions Pvt Ltd., CHENNAI
Appeal Type Miscellaneous Application
Pronouncement Date 08-11-2019
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 08-11-2019
Last Hearing Date 08-11-2019
First Hearing Date 08-11-2019
Assessment Year 2015-2016
Appeal Filed On 24-09-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : CHENNAI BEFORE SHRI GEORGE MATHAN JUDICIAL MEMBER & S HRI S.JAYARAMAN ACCOUNTANT MEMBER M.P. NO.247/CHNY/2019 ( S.P. NO.139/CHNY/2019 IN I.T.A.NO. 1081/CHNY/2019 ASSESSMENT YEAR : 2015 - 16 ) THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3) CHENNAI-34. VS. M/S.SUMMIT ONLINE TRADE SOLUTIONS PVT LTD . 6 GROUND FLOOR RAYALA TOWERS 781-785 ANNA SALAI CHENNAI 600 002. [PAN AALCS 8098 J ] ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI AR.V SRINIVASAN JCIT D.R /RESPONDENT BY : SMT.S.VIDYA C.A ! / DATE OF HEARING : 08 - 11 - 201 9 ! / DATE OF PRONOUNCEMENT : 08 - 11 - 201 9 / O R D E R PER GEORGE MATHAN JUDICIAL MEMBER THIS IS THE MISCELLANEOUS PETITION FILED BY THE R EVENUE IN THE ORDER OF TRIBUNAL IN S.P NO.139/CHNY/2019 DATED 26 .04.2019 PERTAINING TO APPEAL FILED BY THE ASSESSEE IN ITA N O.1081/CHNY/2019 FOR ASSESSMENT YEAR 2015-16. 2. SHRI AR.V SRINIVASAN JCIT D.R REPRESENTED ON BEHALF OF THE REVENUE AND SMT.S.VIDYA REPRESENTED ON BEHALF OF T HE ASSESSEE. MP NO.247/CHNY/2019 :- 2 -: 3. AT THE TIME OF HEARING IT WAS SUBMITTED BY LD. AR THAT THE APPEAL ITSELF HAS BEEN DISPOSED OF IN ITA NO.1081/C HNY/2019 VIDE ORDER DATED 27.09.2019 AND CONSEQUENTLY THE ORDER OF TRIBUNAL IN S.P NO.139/CHNY/2019 DATED 26.04.2019 NO MORE SURVIVED . LD.AR SUBMITTED THAT THE MISCELLANEOUS PETITION FILED BY THE REVENUE BECOMES INFRUCTUOUS ON ACCOUNT OF DISPOSAL OF THE A PPEAL BY THE TRIBUNAL. LD.DR FAIRLY AGREED THAT THE APPEAL HAS B EEN DISPOSED OF AND THEREFORE THE MISCELLANEOUS PETITION WOULD BECOME INFRUCTUOUS. CONSEQUENTLY THE MISCELLANEOUS PETITION FILED BY T HE REVENUE IS DISMISSED AS INFRUCTUOUS. 4. IN THE RESULT THE MISCELLANEOUS PETITION FILED BY THE REVENUE IS DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 08 TH NOVEMBER 2019 AT CHENNAI. SD/- SD/- ( ) (S. JAYARAMAN) $ /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) % $ / JUDICIAL MEMBER / CHENNAI ' / DATED: 08 TH NOVEMBER 2019. K S SUNDARAM *+ + / COPY TO: 1 . / APPELLANT 3. - () / CIT(A) 5. + 2 / DR 2. / RESPONDENT 4. - / CIT 6. 5 / GF