ACIT NON CORPORATE CIRCLE - 8 CHENNAI vs M/S CHOLAMANDALAM FINANCIAL HOLDINGS LTD CHENNAI
Party Details
- ACIT NON CORPORATE CIRCLE - 8 CHENNAI
- M/S CHOLAMANDALAM FINANCIAL HOLDINGS LTD CHENNAI
Case Summary
ACIT NON CORPORATE CIRCLE - 8 CHENNAI vs M/S CHOLAMANDALAM FINANCIAL HOLDINGS LTD CHENNAI (Case No. ITA 634/CHNY/2022) is listed in the Income Tax, filed on 28 Jul 2022. The case has undergone 3 hearings over 5 days. The case was disposed of on 13 Sept 2022. 3 orders have been issued in this matter.
Hearing History (3)
- 13SEP 2022Hearing
Judge: N/A
- 8SEP 2022Hearing
Judge: N/A
- Hearing
Judge: N/A
Orders (3)
- 13SEP 2022order
Order No: N/A
- 13SEP 2022judgementView Order ↗
Order No: N/A
- 8SEP 2022order
Order No: N/A
Judgement DetailsView full order PDF ↗
आयकर अपील य अ धकरण,‘ बी’ यायपीठ, चेनई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI ी महावीर संह, उपा य एवं ी जी. मंजुनाथ, लेखा सद%य के सम BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.633 to 637/Chny/2022 ( नधारणवष / Assessment Years: 2010-11 to 2014-15) The Assistant Commissioner of Income Tax, Non-Corporate Circle-8 507, 5th floor, Annexe Building, Chennai-600 034.
Vs M/s.
Cholamandalam Financial Holdings Ltd., [Formerly known as TI Financial Holdings Ltd.] Dare House, 234, NSC Bose Road, Chennai-600 001.
PAN: AAACT 1249H (अपीलाथ/Appellant) (यथ/Respondent) आदेश / O R D E R PER G.
MANJUNATHA, AM: These five appeals filed by the Revenue are directed against common order passed by the learned Commissioner of Income Tax (Appeals)-9, Chennai, dated 28.06.2019 and relevant to assessment years 2010-11 to 2014-15.
2.
At the time of hearing, learned CIT DR present for the Revenue submitted that these appeals filed by the Revenue are duplicate and thus, not maintainable, because Registry of the Tribunal has inadvertently re-numbered the appeals, when अपीलाथकओरसे/Appellant by : Mr.
Guru Bashyam, CIT DR यथकओरसे/Respondent by : Mr.Vikram Vijayaraghavan, Advocate सुनवाईकतार ख/Date of hearing : 13.09.2022 घोषणाकतार ख /Date of Pronouncement : 13.09.2022 2 ITA Nos.633 to 637/Chny/2022 the Revenue has filed revised Form 36 along with grounds of appeal.
However, the appeals filed by the Revenue for very same assessment years have already been disposed off by the Tribunal vide its order dated 24.06.2022 and thus, these appeals become infructuous and not maintainable.
3.
Therefore, considering arguments of the learned CIT DR, we dismiss these appeals filed by the Revenue as duplicate and not maintainable.
4.
In the result, appeals filed by the Revenue are dismissed as duplicate and not maintainable.
Order pronounced in the open court on 13th September, 2022 Sd/- Sd/- ( महावीर संह ) ( जी. ंह ) ( जी. मंजुनाथ ) (Mahavir Singh) (G.
Manjunatha ) उपा य / Vice-President लेखा सद&य / Accountant Member चे(नई/Chennai, )दनांक/Dated 13th September, 2022 DS आदेश क त+ल,प अ-े,षत/Copy to: 1.
Appellant 2.
Respondent 3. आयकर आयु.त (अपील)/CIT(A) 4. आयकर आयु.त/CIT 5. ,वभागीय त न2ध/DR 6. गाड फाईल/GF.as