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TMI Blog2019 (5) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... : Mr. R. Vijayaraghavan, Advocate ORDER PER S. JAYARAMAN, ACCOUNTANT MEMBER: The Revenue has filed these appeals against the consolidated order of the Ld CIT (A)-15, Chennai in ITA No. 48/CIT(A)-15/2017-18 and ITA No. 432/CIT(A)-15/2016-17 for the Assessment Years 2015-16 and 2016-17 respectively. 2. While processing the returns filed by the assessee for the AYs 2015-16 and 2016-17, the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the CIT-V, Chennai in the case of Sanmar Speciality Chemicals Limited (group company of the assessee). The Ld CIT (A) following the above decisions directed the AO to include surcharge and cess payable on basic tax while adjusting credit u/s 115JAA of the Act for both the assessment years. 3. Aggrieved against those orders, the Revenue filed these appeals with the following grounds: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4) The Ld CIT (A) failed to appreciate that the Revenue has filed an appeal before the Hon'ble Madras High Court against the order of the Hon'ble Tribunal in the case of DCIT vs. Saint Gopain Gyproc Ltd in ITA No. 2122/Mds/2015, which is still pending. (3) For these and other grounds that may be adduced at the time of hearing, it is prayed that the order of the Ld CIT (A) be set aside an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich are also surcharges within the meaning of Art. 271 of the Constitution." and dismissed the Revenue's appeal. 6. Relying on the above decision of the Tribunal, the ld Authorised Representative of assessee submitted that the decision rendered by the Ld CIT (A) does not require any interference. 7. We have heard the rival submissions and find no merit in the submissions made by the Ld Departm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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