ITO, Cuddalore V. V.Rajendran, Srimushnam

ITA 1021/CHNY/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 8910 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 23-06-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 18-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: QUADIR HUSEYN
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B B ENCH, CHENNAI . . . , . , & BEFORE SHRI N.R.S.GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.1021/MDS/2016 ( / ASSESSMENT YEAR: 2009-10) INCOME TAX OFFICER, WARD-I(3) CUDDALORE. VS SHRI V.RAJENDRAN, VASAVI AGENCIES, SAKKARAI KULATHU STREET, SRIMUSHNAM - 608 002. PAN:AAEPR1017L ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. SUPRIYO PAL, JCIT /RESPONDENT BY : MR. QUADIR HUSEYN, ADVOCATE /DATE OF HEARING : 23 RD JUNE, 2016 /DATE OF PRONOUNCEMENT : 1 ST JULY, 2016 / O R D E R THIS APPEAL IS FILED BY THE REVENUE AGGRIEVED BY T HE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX(APP EALS)- PUDUCHERRY, CHENNAI DATED 29.02.2016 IN ITA NO.571/CIT(A)-PDY/2013-14 PASSED UNDER SECTION 271 (B) & 250(6) OF THE ACT. 2. AT THE OUTSET, THE LEARNED AUTHORIZED REPRESENTA TIVE SUBMITTED THAT THE TAX EFFECT IN THE APPEAL IS BELO W ` 10 LAKHS HENCE, AS PER THE CIRCULAR OF THE CBDT NO.21/2015 D ATED 10.12.2015, THE REVENUE IS PREVENTED FROM FILING TH E APPEAL. THE LEARNED DEPARTMENTAL REPRESENTATIVE COULD NOT 2 ITA NO.1021/MDS/2016 CONTROVERT TO THE SUBMISSIONS OF THE LEARNED AUTHOR IZED REPRESENTATIVE. 3. AFTER HEARING BOTH SIDES, I FIND MERIT IN THE CO NTENTION OF THE LEARNED AUTHORIZED REPRESENTATIVE. BEFORE ME IT IS NOT DISPUTED THAT THE TAX EFFECT IN THE APPEAL NOT LESS THAN ` 10.00 LAKHS. MOREOVER, AS POINTED OUT BY THE LEARNE D AUTHORIZED REPRESENTATIVE THE CBDT IN ITS CIRCULAR NO.21/2015 DATED 10.12.2015 HAS INSTRUCTED ITS OFFI CERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WH ERE THE TAX EFFECT IS LESS THAN ` 10 LAKHS. THEREFORE, I AM OF THE CONSIDERED OPINION THAT THIS CIRCULAR OF CBDT IS BI NDING ON THE OFFICERS OF THE DEPARTMENT. HENCE, I HEREBY HO LD THAT THE APPEAL OF THE REVENUE IS NOT MAINTAINABLE. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED . ORDER PRONOUNCED IN THE OPEN COURT ON THE 1 ST JULY, 2016 SD/- SD/- ( . . . ) ( . ) (N.R.S.GANESAN) ( A.MOHAN A LANKAMONY ) # % / JUDICIAL MEMBER % / ACCOUNTANT MEMBER # /CHENNAI, ( /DATED 1 ST JULY, 2016 SOMU 3 ITA NO.1021/MDS/2016 *+ ,+ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. - () /CIT(A) 4. - /CIT 5. + 1 /DR 6. /GF .