Syed Rafiath Ummal, CHENNAI V. ITO, CHENNAI

CO 67/CHNY/2015

• Counselvise Citation: [2015] 123 COUNSELVISE.COM (IT) 1710 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 28-12-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 28-12-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 26-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G BASKAR
• Assessee Lawyers: DR B NISCHAL
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . . . , . !'# ! , % !& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ ITA NOS.3121, 3122 & 3123/MDS/2014 ( )( / ASSESSMENT YEARS : 2010-11, 2011-12 & 2009-10 THE INCOME TAX OFFICER (EXEMPTIONS), CHENNAI - 600 034. V. M/S PERIYAR COMMUNITY COLLEGE OF CONTINUING EDUCATION, PERIYAR THIDAL NO.50, R.V.K. SAMPATH SALAI, VEPERY, CHENNAI - 600 007. PAN : AAATP 5930 G (+,/ APPELLANT) (-.+,/ RESPONDENT) +, / 0 / APPELLANT BY : DR. B. NISCHAL, JCIT -.+, / 0 / RESPONDENT BY : SHRI G. BASKAR, ADVOCATE ./ ITA NO.1071/MDS/2015 & C.O. NO.68/MDS/2015 (IN I.T.A. NO.1071/MDS/2015) ( )( / ASSESSMENT YEAR : 2005-06 THE INCOME TAX OFFICER, NON-CORPORATE WARD 3(1), CHENNAI - 600 034. V. SHRI S.A. ABDULLAH HASIM, 15/8-A, SEETHA NAGAR 1 ST STREET, NUNGAMBAKKAM, CHENNAI - 600 034. PAN : ADVPA 8536 F (+,/ APPELLANT) ( RESPONDENT & CROSS-OBJECTOR) +, / 0 / APPELLANT BY : DR. B. NISCHAL, JCIT -.+, / 0 / RESPONDENT BY : SHRI G. SEETHARAMAN, CA 2 I.T.A. NOS.3121 TO 3123, 1157, 243 4 & 566/MDS/14 I.T.A. NO.1071, 1070, 887,1528, 1529/MDS/15 C.O. NO.68, 67/MDS/15 I.T.A. NO.12 90, 420/MDS/13 I.T.A. NO.744/MDS/12 ./ ITA NO.1070/MDS/2015 & C.O. NO.67/MDS/2015 ( )( / ASSESSMENT YEAR : 2005-06 THE INCOME TAX OFFICER, NON-CORPORATE WARD 3(3), CHENNAI - 600 034. V. SMT. SYED RAFIATH UMMAL, 15/8A, SEETHA NAGAR, 1 ST STREET, NUNGAMBAKKAM, CHENNAI - 600 034. PAN : AAOPU 8512 F (+,/ APPELLANT) ( RESPONDENT & CROSS-OBJECTOR) +, / 0 / APPELLANT BY : DR. B. NISCHAL, JCIT -.+, / 0 / RESPONDENT BY : SHRI G. SEETHARAMAN, CA ./ ITA NOS.1528 & 1529/MDS/2015 ( )( / ASSESSMENT YEARS : 2006-07 & 2007-08 THE ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 3(2), CHENNAI - 600 034. V. M/S XOMOX SANMAR LIMITED, NO.9, CATHEDRAL ROAD, CHENNAI - 600 086. PAN : AAACX 0247 K (+,/ APPELLANT) (-.+,/ RESPONDENT) +, / 0 / APPELLANT BY : DR. B. NISCHAL, JCIT -.+, / 0 / RESPONDENT BY : SH. R. VIJAYARAGHAVAN, ADVOCAT E 3 I.T.A. NOS.3121 TO 3123, 1157, 243 4 & 566/MDS/14 I.T.A. NO.1071, 1070, 887,1528, 1529/MDS/15 C.O. NO.68, 67/MDS/15 I.T.A. NO.12 90, 420/MDS/13 I.T.A. NO.744/MDS/12 ./ ITA NO.1290/MDS/2013 ( )( / ASSESSMENT YEAR : 2009-10 THE DEPUTY COMMISSIONER OF INCOME TAX, MEDIA CIRCLE I, CHENNAI - 600 034. V. SHRI S. KAMAL HAASAN, NO.218/404, ALWARPET, TTK ROAD, CHENNAI - 600 018. PAN : AAEPK 9261 B (+,/ APPELLANT) (-.+,/ RESPONDENT) +, / 0 / APPELLANT BY : DR. B. NISCHAL, JCIT -.+, / 0 / RESPONDENT BY : SH.K. BALASUBRAMANIAN, ADVOCATE ./ ITA NO.420/MDS/2013 ( )( / ASSESSMENT YEAR : 2005-06 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE IV(3), CHENNAI - 600 034. V. M/S V.G.P. FINANCE LTD., NO.6, VGP SQUARE, DHARMARAJA KOIL STREET, SAIDAPET, CHENNAI - 600 015. PAN : AAACV 3642 G (+,/ APPELLANT) (-.+,/ RESPONDENT) +, / 0 / APPELLANT BY : DR. B. NISCHAL, JCIT -.+, / 0 / RESPONDENT BY : SH. A.S. SRIRAMAN, ADVOCATE ./ ITA NO.1157/MDS/2014 ( )( / ASSESSMENT YEAR : 2009-10 THE DEPUTY DIRECTOR OF INCOME TAX (EXEMPTIONS-I), CHENNAI - 600 034. V. M/S THE MYLAPORE FINE ARTS CLUB, NO.45 (OLD NO.16), MUSIRI SUBRAMANIAN SALAI, MYLAPORE, CHENNAI - 600 004. PAN : AAAAT 0234 G (+,/ APPELLANT) (-.+,/ RESPONDENT) +, / 0 / APPELLANT BY : DR. B. NISCHAL, JCIT -.+, / 0 / RESPONDENT BY : SHRI G. SEETHARAMAN, ADVOCATE 4 I.T.A. NOS.3121 TO 3123, 1157, 243 4 & 566/MDS/14 I.T.A. NO.1071, 1070, 887,1528, 1529/MDS/15 C.O. NO.68, 67/MDS/15 I.T.A. NO.12 90, 420/MDS/13 I.T.A. NO.744/MDS/12 ./ ITA NO.2434/MDS/2014 ( )( / ASSESSMENT YEAR : 2010-11 THE INCOME TAX OFFICER, WARD III(4), 63, RACE COURSE ROAD, COIMBATORE 641 018. V. SHRI S. BADRINARAYANAN, 402, RAJA STREET, COIMBATORE 641 001. PAN : ACGPB 2991 M (+,/ APPELLANT) (-.+,/ RESPONDENT) +, / 0 / APPELLANT BY : DR. B. NISCHAL, JCIT -.+, / 0 / RESPONDENT BY : SH. A.S. SRIRAMAN, ADVOCATE ./ ITA NO.566/MDS/2014 ( )( / ASSESSMENT YEAR : 2009-10 THE INCOME TAX OFFICER, BUSINESS WARD III(1), CHENNAI - 600 034. V. SHRI R. ANANDAN, PLOT NO.2/281, 7 TH CROSS STREET, KANDASAMY NAGAR, PALAVAKKAM, CHENNAI - 600 041. PAN : AEAPA 6405 K (+,/ APPELLANT) (-.+,/ RESPONDENT) +, / 0 / APPELLANT BY : DR. B. NISCHAL, JCIT -.+, / 0 / RESPONDENT BY : SH. A.S. SRIRAMAN, ADVOCATE ./ ITA NO.887/MDS/2015 ( )( / ASSESSMENT YEAR : 2008-09 THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1. 63-A, RACE COURSE ROAD, COIMBATORE. V. M/S PARAGON STEELS PVT. LTD., 104, RACE COURSE ROAD, COIMBATORE 641 018. PAN : AABCP 3039 J (+,/ APPELLANT) (-.+,/ RESPONDENT) +, / 0 / APPELLANT BY : DR. B. NISCHAL, JCIT -.+, / 0 / RESPONDENT BY : NONE 5 I.T.A. NOS.3121 TO 3123, 1157, 243 4 & 566/MDS/14 I.T.A. NO.1071, 1070, 887,1528, 1529/MDS/15 C.O. NO.68, 67/MDS/15 I.T.A. NO.12 90, 420/MDS/13 I.T.A. NO.744/MDS/12 ./ ITA NO. 744/MDS/2012 ( )( / ASSESSMENT YEAR : 2007-08 THE ASSISTANT COMMISSIONER OF INCOME TAX, COMPANY CIRCLE VI(4), CHENNAI - 600 034. V. SHRI A.M. GOPALAN, SREE GOKULAM INVESTMENTS, NO.6C, ARCOT ROAD, KODAMBAKKAM, CHENNAI - 600 024 PAN : AEIPG 7246 Q (+,/ APPELLANT) (-.+,/ RESPONDENT) +, / 0 / APPELLANT BY : DR. B. NISCHAL, JCIT -.+, / 0 / RESPONDENT BY : SH. A.S. SRIRAMAN, ADVOCATE / O R D E R PER BENCH: THESE APPEALS OF THE REVENUE IN RESPECT OF DIFFE RENT ASSESSEES ARE DIRECTED AGAINST THE RESPECTIVE ORDER S OF THE COMMISSIONER OF INCOME TAX (APPEALS). WE HEARD ALL THESE APPEALS TOGETHER AND DISPOSING OF THE SAME BY THIS COMMON ORDER. 2. ON HEARING THE LD. DEPARTMENTAL REPRESENTATIVE, WE FIND THAT THE TAX EFFECT IN THESE CASES IS LESS THAN ` 10 LAKHS. THE CBDT IN ITS CIRCULAR NO.21/2015 DATED 10.12.2015 INSTRUC TED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WH ERE THE TAX EFFECT IS LESS THAN ` 10 LAKHS. THIS TRIBUNAL IS OF THE CONSIDERED 6 I.T.A. NOS.3121 TO 3123, 1157, 243 4 & 566/MDS/14 I.T.A. NO.1071, 1070, 887,1528, 1529/MDS/15 C.O. NO.68, 67/MDS/15 I.T.A. NO.12 90, 420/MDS/13 I.T.A. NO.744/MDS/12 OPINION THAT THIS CIRCULAR OF CBDT IS BINDING ON TH E OFFICERS OF THE DEPARTMENT. THEREFORE, THE REVENUE CANNOT PROCEED FURTHER IN THESE APPEALS. ACCORDINGLY, THESE APPEALS STAND DI SMISSED. 3. IN THE RESULT, THESE APPEALS OF THE REVENUE ARE DISMISSED. CROSS OBJECTIONS ALSO STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH DECEMBER, 2015 AT CHENNAI. SD/- SD/- (. !'# ! ) ( . . . ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 2 /DATED, THE 28 TH DECEMBER, 2015. KRI. / -345 65)3 /COPY TO: 1. +, /APPELLANT 2. -.+, /RESPONDENT 3. 7 83 () /CIT(A) 4. 7 83 /CIT, 5. 59 -3 /DR 6. ( : /GF.