ITO, CHENNAI V. S.Lakshmi, Bangalore

ITA 1053/CHNY/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 9129 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-06-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 13-06-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 19-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Assessee Lawyers: B GOWTHAMAN
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C/SMC BENCH, CHENNAI . , ! BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.1053/MDS/2016 ( / ASSESSMENT YEAR: 2007-08) INCOME TAX OFFICER, NON-CORPORATE WARD-2(1) CHENNAI-34. VS SMT. S.LAKSHMI, L/H OF LATE N.S.SRINIVASAN, 112, OCEANUS-EBONY APARTMENTS, BELLANDUR(POST), BANGALORE-560 103. PAN:AAZPS1905K ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. A.V.SREEKANTH, JCIT /RESPONDENT BY : MR. B.GOWTHAMAN, C.A. /DATE OF HEARING : 13 TH JUNE, 2016 /DATE OF PRONOUNCEMENT : 13 TH JUNE, 2016 / O R D E R THIS APPEAL IS FILED BY THE REVENUE, AGGRIEVED BY THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX(APP EALS)- 2, CHENNAI DATED 23.02.2016 IN ITA NO.228/CIT(A) -2/2013- 14 PASSED UNDER SECTION143(3) R.W.S 147 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.1053/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 LEARNED AUTH ORIZED REPRESENTATIVE THE CBDT IN ITS CIRCULAR NO.21/2015 DATED 10.12.2015 HAS INSTRUCTED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WHERE THE TAX EFFEC T IS LESS THAN ` 10 LAKHS. THEREFORE, I AM OF THE CONSIDERED OPINION THAT THIS CIRCULAR OF CBDT IS BINDING ON THE OFFICE RS OF THE DEPARTMENT. HENCE, I HEREBY HOLD 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 13 TH JUNE, 2016 SD/- ( . ) ( A.MOHAN ALA NKAMONY ) # / ACCOUNTANT MEMBER % /CHENNAI, & /DATED 13 TH JUNE, 2016 SOMU 3 ITA NO.1053/MDS/2016 () *) /COPY TO: 1. APPELLANT 2. RESPONDENT 3. + () /CIT(A) 4. + /CIT 5. ) 0 /DR 6. /GF .