S. Ananthalakshmi, Pondicherry V. ITO, Pondicherry

CO 143/CHNY/2016

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 2688 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 31-01-2017
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 30-01-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 27-09-2016
• Court: TRIBUNAL
• Department Lawyers: K BALASUBR AMANIAN
• Assessee Lawyers: A V SREEKANTH
• Keywords: Reasonable cause; Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , . , ' # BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER ./ I.T.A.NO.1949/MDS/2016 & C.O. NO. 143/MDS/2016 / ASSESSMENT YEAR : 2010-11 THE INCOME TAX OFFICER, WARD-I, PUDUCHERRY VS. SMT. S. ANANDALAKSHMI, PROPX. LAKSHMI TRANSPORT & ENGINEERING WORKS, NO.16, BHARATHIDASAN NAGAR, MUDALIARPET, PONDICHERRY. [PAN: APWPA 7336N] (APPELLANT) (RESPONDENT/ CROSS O BJECTOR) % & / APPELLANT BY : SHRI A.V. SREEKANTH, JCIT )*% & / RESPONDENT BY : SHRI K. BALASUBRAMANIAN, ADVOCATE & /DATE OF HEARING : 30.01.2017 & /DATE OF PRONOUNCEMENT : 31.01.2017 /O R D E R PER BENCH: THE APPEAL OF THE REVENUE AND CROSS OBJECTION BY TH E ASSESSEE ARE DIRECTED AGAINST COMMON ORDER OF THE COMMISSIONER O F INCOME TAX :-2-: I.T.A.NO. 1949/MDS/2016 C.O. NO. 143/MDS/2016 (APPEALS)- PUDUCHERRY IN ITA NO. 61 & 62/CIT(A)-PDY /2014-15 DATED 16.03.2016 PASSED U/S. 271(1)(C) AND 250 OF THE INC OME TAX ACT, 1961 (HEREIN AFTER REFERRED AS 'THE ACT'). 2. THERE IS A DELAY OF 12 DAYS IN FILING THE APPEAL BY THE REVENUE. AT THE TIME OF HEARING, THE LD. DR HAS FILED AN AFFIDA VIT EXPLAINING THE REASONS FOR DELAY AND THE LD. AR HAS NO SERIOUS OBJECTIONS FOR CONDONATION OF DELAY. AFTER HEARING THE SUBMISSIONS, WE ARE SATISFIED WIT H SUFFICIENT AND REASONABLE CAUSE FOR FILING THE APPEAL BELATEDLY AND WE, THERE FORE CONDONE THE DELAY AND ADMIT THE APPEAL. SIMILARLY, CROSS OBJECTION FILED BY THE ASSESSEE WITH DELAY OF 8 DAYS AND AT THE TIME OF HEARING THE LD. AR EXP LAINED THE REASONS AND DR HAS NO OBJECTIONS AND WE FIND THERE IS A REASONABLE CAUSE IN FILING THE CO BELATEDLY AND WE CONDONE THE DELAY AND ADMIT. 3. AT THE TIME OF HEARING, BOTH THE PARTIES FAIRLY CONCEDED THAT TAX EFFECT IN THIS APPEAL IS LESS THAN MONETARY LIMIT O F RS. 10,00,000/- FIXED BY THE CBDT TO FILE AN APPEAL BY THE REVENUE BEFORE THE TR IBUNAL AS PER THE CBDT CIRCULAR NO. 21/2015, DATED 10TH DECEMBER, 2015 AND THE REVENUE AUTHORITIES ARE PRECLUDED FROM FILING AND PROSECUTI NG THE APPEAL BEFORE THE TRIBUNAL. ACCORDINGLY, REVENUE APPEAL IS DISMISSED AS UN-ADMITTED. :-3-: I.T.A.NO. 1949/MDS/2016 C.O. NO. 143/MDS/2016 4. THE CROSS OBJECTIONS FILED BY THE ASSESSEE HAS B ECOME INFRUCTOUS AND DISMISSED 5. IN THE RESULT, THE APPEAL FOR ASSESSMENT YEAR 20 10-11 OF THE REVENUE AND CROSS OBJECTION BY THE ASSESSEE ARE DIS MISSED. ORDER PRONOUNCED ON TUESDAY, THE 31ST DAY OF JANUAR Y, 2017 AT CHENNAI. SD/ - ( ) (SANJAY ARORA) / ACCOUNTANT MEMBER SD/- ( . ) (G. PAVAN KUMAR) /JUDICIAL MEMBER /CHENNAI, / /DATED: 31ST JANUARY, 2017 JPV & )'12 32 /COPY TO: 1. % /APPELLANT 2. )*% /RESPONDENT 3. 4 ( )/CIT(A) 4. 4 /CIT 5. 2 )'' /DR 6. 8 /GF