TIL Healthcare Pvt. Ltd., CHENNAI V. ACIT, CHENNAI

CO 3/CHNY/2016

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 1903 (ITAT-CHENNAI)
• Duration Of Justice: 13 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 20-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 07-01-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R DURAIPANDIAN IRS
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI , . , ! ' BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER ./ I.T.A. NO.2228/MDS/2015 & C.O.NO.03/MDS/2016 ! # $# / ASSESSMENT YEAR : 2009-2010 THE ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 3(1) CHENNAI VS. M/S. TIL EXPORTS PRIVATE LIMITED, RAJA ANNAMALAI BUILDING, 4 TH FLOOR, NO.72, MARSHALLS ROAD, CHENNAI 600 042 [PAN AABCT 0985H ] ( / APPELLANT) /RESPONDENT/ CROSS OBJECTOR) DEPARTMENT BY : SHRI. R. DURAIPANDIAN, IRS, JCIT. ASSESSEE BY : NONE % & / DATE OF HEARING : 19-01-2016 '($ % & / DATE OF PRONOUNCEMENT : 20-01-2016 / O R D E R PER G. PAVAN KUMAR, JUDICIAL MEMBER : THE APPEAL FILED BY THE REVENUE AND CROSS OBJE CTION BY THE ASSESSEE ARE DIRECTED AGAINST ORDER OF COMMIS SIONER OF INCOME- TAX (APPEALS)-11, CHENNAI IN ITA NO.531/CIT(A)-11/ 2013-14, DATED 28.09.2015 FOR THE ASSESSMENT YEAR 2009-2010 PASSED U/S.143(3) AND 250 OF THE INCOME TAX ACT, 1961. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. SO WE DECIDED TO PROCEED THE CASE ON MER ITS AFTER HEARING ITA NO.2228/15 & CO 3/16. :- 2 -: THE LD. DEPARTMENTAL REPRESENTATIVE. THE LD. DEPAR TMENTAL REPRESENTATIVE FAIRLY CONCEDED THAT TAX EFFECT IN THIS APPEAL IS :9,90,731/- WHICH IS LESS THAN MONETARY LIMIT OF : 10,00,000/- FIXED BY THE CBDT TO FILE AN APPEAL BY THE REVENUE BEFO RE THE TRIBUNAL AS PER THE CBDT CIRCULAR NO.21/2015, DATED 10 TH DECEMBER, 2015. BEING SO, THE REVENUE AUTHORITIES ARE PRECLUDED FROM FILI NG THE APPEAL BEFORE THE TRIBUNAL, SINCE THE TAX EFFECT IS LESS THAN :10 ,00,000/- IN THIS APPEAL. ACCORDINGLY, REVENUE APPEAL IS DISMISSED AS UN-ADMITTED. SINCE WE HAVE DISMISSED THE APPEAL FILED BY THE REV ENUE, THE CROSS OBJECTION FILED BY THE ASSESSEE HAS BECOME INFRUCTU OUS AND ACCORDINGLY DISMISSED. 3. IN THE RESULT, THE APPEAL OF THE REVENU E AND CROSS OBJECTION BY THE ASSESSEE ARE DISMISSED ORDER PRONOUNCED ON WEDNESDAY, THE 20TH DAY OF JANU ARY, 2016, AT CHENNAI. SD/- SD/- ( ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER ( . ) (G. PAVAN KUMAR) /JUDICIAL MEMBER / CHENNAI ) / DATED: 20.01.2016 KV * % ,!&-. /.$& / COPY TO: 1 . 01 / APPELLANT 3. 2& () / CIT(A) 5. .56 ,!&! / DR 2. ,701 / RESPONDENT 4. 2& / CIT 6. 68# 9 / GF