Botree Software Inlt. Pvt. Ltd., CHENNAI V. DCIT Corporate Circle 1(2), CHENNAI

CO 114/CHNY/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4348 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 14-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 07-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R CLEMENT RAMESH KUMAR
• Assessee Lawyers: S SRINIRANJANI
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , . . , BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ ITA NO.1911/CHNY/2018 /ASSESSMENT YEAR: 2014-15 & C.O.NO.114/CHNY/2018 (IN ITA NO.1911/CHNY/2018) THE DY. COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-1(2), CHENNAI-600 034. VS. M/S. BOTREE SOFTWARE INTERNATIONAL PVT. LTD., FLAT NO.107/108, WSS TOWERS, HARRIS ROAD, PUDUPET, CHENNAI-600 002. [PAN:AADCB7203Q] ( /APPELLANT) ( /RESPONDENT/CROSS OBJECTOR) DEPARTMENT BY : SHRI R. CLEMENT RAMESH KUMAR, ADDL.CIT ASSESSEE BY : MS. S. SRINIRANJANI, ADVOCATE / DATE OF HEARING : 11.02.2019 /DATE OF PRONOUNCEMENT : 14.02.2019 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-1, CHENNAI, DATED 30.03.2018 RELEVANT TO THE ASSESSMENT YEAR 2014-15. 2. AT THE TIME OF HEARING, BY FILLING A WRITTEN SUBMISSION, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT EVEN THOUGH THE ISSUE OF DISALLOWANCE OF DEDUCTION TOWARDS PF AND ESI IS SQUARELY COVERED IN FAVOUR OF THE I.T.A. NO.1911/CHNY/18 & CO NO.114/CHNY/18 2 ASSESSEE BY THE VARIOUS DECISIONS OF THE TRIBUNAL, IN WHICH, THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF CIT VS. INDUSTRIAL SECURITY & INTELLIGENCE INDIA PVT. LTD., [TCA NOS.585 & 586 OF 2015], HAS BEEN FOLLOWED, THE TAX EFFECT IN THE APPEAL FILED BY THE REVENUE IS LESS THAN THE MONETARY LIMIT OF .20,00,000/- FIXED BY THE CBDT TO FILE AN APPEAL BY THE REVENUE BEFORE THE TRIBUNAL AS PER THE CBDT CIRCULAR NO. 03/2018, DATED 11.07.2018 AND PRAYED FOR DISMISSING THE APPEAL FILED BY THE REVENUE. THE LD. DR FAIRLY CONCEDED THE SUBMISSIONS MADE BY THE LD. COUNSEL FOR THE ASSESSEE WITH REGARD TO LESS TAX EFFECT. BEING SO, THE REVENUE AUTHORITIES ARE PRECLUDED FROM FILING THE APPEAL BEFORE THE TRIBUNAL, SINCE THE TAX EFFECT IS LESS THAN .20,00,000/- IN THIS APPEAL. ACCORDINGLY, THE APPEAL FILED BY THE REVENUE IS DISMISSED AS UN-ADMITTED. SINCE WE HAVE DISMISSED THE APPEAL FILED BY THE REVENUE, THE CROSS OBJECTION FILED BY THE ASSESSEE BECOMES INFRUCTUOUS AND ACCORDINGLY DISMISSED. 3. IN THE RESULT, BOTH THE APPEAL FILED BY THE REVENUE AS WELL AS CO FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED ON THE 14 TH FEBRUARY, 2019 IN CHENNAI. SD/- SD/- ( INTURI RAMA RAO) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 14.02.2019 VM/- I.T.A. NO.1911/CHNY/18 & CO NO.114/CHNY/18 3 /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.