, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI . . . , , $ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NOS.1050 TO 1052/CHNY/2019 % % /ASSESSMENT YEARS: 2012-13 TO 2014-15 THE INCOME TAX OFFICER, NON-CORPORATE WARD-13(1), CHENNAI. VS. M/S.INDIYA JANANAYAKA- KATCHI, NO.9, 3 RD AVENUE, 34 TH STREET, ASHOK NAGAR, CHENNAI [PAN: AAAJI 0338 R] ( ( /APPELLANT) ( )*( /RESPONDENT) DEPARTMENT BY : MR.K.G.ARUN RAJ, JCIT ASSESSEE BY : NONE , /DATE OF HEARING : 27.09.2019 , /DATE OF PRONOUNCEMENT : 27.09.2019 / O R D E R PER S. JAYARAMAN , ACCOUNTANT MEMBER : THE ABOVE APPEALS FILED BY THE APPELLANT ASSESSING OFFICER, CALL INTO QUESTION THE CORRECTNESS OF THE RELIEF GRANTED TO T HE RESPONDENT ASSESSEES BY THE COMMISSIONER OF INCOME TAX (APPEALS) CONCERN ED AND, MOST IMPORTANTLY, THE TAX EFFECT INVOLVED IN EACH OF THE SE APPEALS DOES NOT EXCEED RS.50,00,000/-. TAX EFFECT (3) CASES -