K.Vivekanandan, Kumbakonam V. ITO, Kumbakonam

CO 114/CHNY/2012

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 2065 (ITAT-CHENNAI)
• Duration Of Justice: 3 year(s) 8 month(s) 4 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 29-02-2016
• Appeal Filed By: Assessee
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 25-06-2012
• Court: TRIBUNAL
• Department Lawyers: DR B NISCHAL
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL D BENCH, CHENNAI , . , BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER I.T.A.NO. 1256/MDS/2012 ASSESSMENT YEAR : 2008 - 09 & C.O. NO. 114/MDS/2012 [IN I.T.A.NO. 1256 /MDS/201 2 ] THE INCOME TAX OFFICER , WARD I (1) , KUMBAKONAM. VS. SHRI K. VIVEKANANDAN, 34, SARVMANYA STREET, MELACAUVERY, KUMBAKONAM. [PAN: A EHPV9 685H ] ( APPELLANT ) ( RESPONDENT /CROSS OBJECTOR ) ASSESSEE BY : NONE DEPARTMENT BY : DR. B. NISCHAL, JCIT / DATE OF HEARING : 23.0 2 .2016 / DATE OF P RONOUNCEMENT : 29 . 0 2 .201 6 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : T H IS APPEAL FILED BY THE REVENUE AND CROSS OBJECTION AT THE BEHEST OF THE ASSESSEE, EMA NATE FROM THE ORDER OF THE COMMI SSIONER OF INCOME TAX (APPEALS) , TIRUCHIRAPALLI DATED 20 .0 3 .201 2 RELEVANT TO THE ASSESSMENT YEAR 2008 - 09 . 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. SO WE PROCEEDED TO DECIDE THE CASE ON MERITS AF TER HEARING THE LD. DR. THE LD. DR HAS FAIRLY CONCEDED THAT THE TAX EFFECT IN THIS APPEAL IS LESS THAN THE I.T.A. NO . 1 2 56 /M/ 1 2 & C.O. NO. 114/M/12 2 MONETARY LIMIT OF .10,00,000/ - FIXED BY THE CBDT TO FILE AN APPEAL BY THE REVENUE BEFORE THE TRIBUNAL AS PER THE CBDT CIRCULAR NO. 21/2015, DATED 10.12.2015. BEING SO, THE REVENUE AUTHORITIES ARE PRECLUDED FROM FILING THE APPEAL BEFORE THE TRIBUNAL, SINCE THE TAX EFFECT IS LESS THAN .10,00,000/ - IN THIS APPEAL. ACCORDINGLY, THE APPEAL FILED BY THE REVENUE IS DISMISSED AS UN - ADMITTED. 3 . SINCE WE HAVE DISMISSED THE APPEAL FILED BY THE REVENUE, THE CROSS OBJECTION FILED BY THE ASSESSEE HA S BECOME INFRUCTUOUS AND ACCORDINGL Y DISMISSED. 4 . IN THE RESULT, THE APPEAL FILED BY THE REVENUE AND THE CROSS OBJECTION FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED ON THE 29 TH FEBRUARY , 20 16 AT CHENNAI. SD/ - SD/ - ( CHANDRA POOJARI ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDIC IAL MEMBER CHENNAI, DATED, THE 29 . 0 2 .201 6 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.