H.Noor Mohammed, Chennai V. Deputy Commissioner of Income Tax, Corporate Circle -5(1), Chennai

CO 162/CHNY/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4704 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 3 month(s) 15 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 14-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 29-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: TASNEEM H KAPASI; R VENKATESH ADVS
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ I.T.A.NOS.2323, 2324 & 2325/CHNY/2017 / ASSESSMENT YEAR: 2007-08 C.O. NO. 162/CHNY /2017 [IN I.T.A. NO. 2324/CHNY/2017] / ASSESSMENT YEAR:2008-09 & C.O. NO. 163/CHNY /2017 [IN I.T.A. NO. 2325/CHNY/2017] / ASSESSMENT YEAR:2011-12 DCIT, CORPORATE CIRCLE-5(1) CHENNAI-600034 VS. SHRI H. NOOR MOHAMMED NO. 31, 9 TH STREET, DR. RADHAKRISHNAN SALAI, MYLAPORE CHENNAI-600004 [PAN:AAEPN9214B] ( APPELLANT ) (R ESPONDENT- CO OBJECTOR ) APPELLANT BY : SMT. TASNEEM H KAPASI & MR. R. VENKATESH, ADVS RESPONDENT BY : SHRI CLEMENT RAMESH KUMAR, ADDL. CIT / DATE OF HEARING : 12.03.2019 /DATE OF PRONOUNCEMENT : 14.03.2019 / O R D E R PER BENCH: THESE APPEALS FILED BY THE REVENUE ARE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) 3, CHENNAI DATED 30.06.2017 ITA NOS. 2323,2324,2325/CHNY/2017 & CO NOS. 162, 163/CHNY/2017 2 RELEVANT TO DIFFERENT ASSESSMENT YEARS. 2. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT 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. THE LD. DR FAIRLY CONCEDED THE SUBMISSIONS MADE BY THE LD. COUNSEL FOR THE ASSESSEE. 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 AND BOTH THE COS ARE DISMISSED AS INFRUCTUOUS. 3. IN THE RESULT, THE APPEALS FILED BY THE REVENUE AND THE CROSS OBJECTIONS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED ON THE 14 TH MARCH, 2019 AT CHENNAI. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, 14.03.2019 SH, SR. PS /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.