S.Rajaratnam, CHENNAI V. DCIT, CHENNAI

CO 23/CHNY/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0994 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 6 month(s) 1 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 18-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 27-03-2018
• Assessment Year: 2007-2008
• Appeal Filed On: 17-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C BHARATH
• Assessee Lawyers: MRS JHARNA B HARILAL
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI . , ! '# $ , BEFORE SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER I.T.A.NOS.1453 TO 1456/CHNY/2017 & C.O. NOS.22 TO 25/CHNY/2017 ( I.T.A.NOS.1453 TO 1456/CHNY/2017 ) ASSESSMENT YEARS : 2006-07 TO 2009-10 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), ROOM NO.121,NEW BUILDING, NUNGAMBAKKAM HIGH ROAD, CHENNAI-34. VS. SHRI S.RAJARATHINAM , 10,LAMXANAN STREET, T.NAGAR, CHENNAI 600 017. [PAN ACXPR 0997 A] (APPELLANT) (RESPONDENT / CROSS OBJECTOR) / APPELLANT BY : MRS.JHARNA B. HARILAL, C.A /RESPONDENT BY : MR.C.BHARATH,CIT, D.R / DATE OF HEARING : 18 - 0 9 - 201 8 !'# / DATE OF PRONOUNCEMENT : 18 - 0 9 - 201 8 % / O R D E R PER BENCH: THESE ARE APPEALS FILES BY THE REVENUE AGAINST T HE COMMON ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-1 8, CHENNAI IN ITA ITA NOS.1453 TO 1456/CHNY/2016 C.O NOS.22 TO 25/CHNY/2017 :- 2 -: NOS.88 TO 91/14-15 DATED 08.02.2016 FOR ASSESSMENT YEARS 2006-07 TO 2009-10 AND CORRESPONDINGLY, THE ASSESSEE FILED CRO SS OBJECTIONS IN SUPPORT OF THE ORDER OF LD.CIT(A), INVOLVING IDENTI CAL ISSUES, THEREFORE, THE APPEALS AND CROSS-OBJECTIONS ARE TAKEN UP TOGET HER FOR ADJUDICATION. 2. MR.C.BHARATH REPRESENTED ON BEHALF OF THE REVENUE, AND MRS.JHARNA B.HARILAL REPRESENTED ON BEHALF OF THE ASSESSEE. 3. WHEN THE APPEALS ARE TAKEN UP FOR HEARING, THE REPRESENTATIVE FOR THE REVENUE AND AUTHORISED REPRE SENTATIVE OF ASSESSEE VERY FAIRLY SUBMITTED THAT THE TAX EFFECT INVOLVED IN THESE APPEALS OF REVENUE IS LESS THAN ` 20 LAKHS. THE CBDT IN ITS LATEST CIRCULAR NO.3/2018 DATED 11.07.2018 INSTRUCTED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WHERE THE T AX EFFECT IS LESS THAN ` 20 LAKHS. THIS TRIBUNAL IS OF THE CONSIDERED OPINIO N THAT THIS CIRCULAR OF CBDT IS BINDING ON THE OFFICERS OF THE DEPARTMENT. THEREFORE, THE REVENUE CANNOT PROCEED FURTHER IN TH ESE FOUR APPEALS. ACCORDINGLY, THE APPEALS FILED BY THE REVENUE STAND DISMISSED. 4. IN THE CROSS OBJECTIONS, THE ASSESSEE HAS SIMPL Y SUPPORTED THE COMMON ORDER OF THE CIT(A). IN VIEW OF OUR ORD ER IN THE ITA NOS.1453 TO 1456/CHNY/2016 C.O NOS.22 TO 25/CHNY/2017 :- 3 -: REVENUES APPEAL, THE FOUR CROSS OBJECTIONS OF THE ASSESSEE HAVE BEEN DISMISSED AS INFRUCTUOUS. 5. IN THE RESULT, ALL THE APPEALS OF THE REVENUE A RE DISMISSED, AND ALL THE CROSS OBJECTIONS FILED BY THE ASSESSEE ARE DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSIO N OF HEARING ON 18 TH SEPTEMBER, 2018, AT CHENNAI. SD/ - SD/ - ( $% . '(') ) ( ABRAHAM P GEORGE) ! / ACCOUNTANT MEMBER ( $ ) (GEORGE MATHAN) & ! / JUDICIAL MEMBER + / CHENNAI ,- / DATED: 18 TH SEPTEMBER, 2018. K S SUNDARAM . / 01 2 1' / COPY TO: 1 . / APPELLANT 3. . . 3 () / CIT(A) 5. 156 78 / DR 2. / RESPONDENT 4. . . 3 / CIT 6. 69) : / GF