ACIT CENTRAL CIRCLE 2 (1), CHENNAI V. SHRI. NNA AZEEZ, CHENNAI

ITA 1091/CHNY/2018

• Counselvise Citation: [2018] 112 COUNSELVISE.COM (IT) 3569 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 02-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN
• Keywords: Tax effect

Judgement Text

, (SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL B (SMC) BENCH, CHENNAI . . . , , # BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER / .I.T.A. NO. 1091/CHNY/2018 /ASSESSMENT YEAR : 2003-04 ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -2(1), ROOM NO. 122, 1 ST FLOOR, INVESTIGATION WING, NEW NO. 46, NUNGAMBAKKAM HIGH ROAD, CHENNAI 600 034. VS. SHRI NNA AZEEZ, 14/29, CANAL ROAD, KILPAUK GARDEN COLONY, KILPAUK, CHENNAI 600 010. [PAN: ADFPN 2914C] ( /APPELLANT) ( /RESPONDENT) REVENUE BY : SHRI B. SAGADEVAN, JCIT ASSESSEE BY : NONE % /DATE OF HEARING : 24.09.2018 % /DATE OF PRONOUNCEMENT : 27.09.2018 / O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER: THE REVENUE FILED THIS APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-18, CHENNAI IN ITA NO. 243/09- 10 & 320/06-07 DATED 14.12.2017 FOR ASSESSMENT YEAR 2003-04. :- 2 -: ITA NO. 1091/CHNY/2018 2. ON HEARING THE LD. DR, WE FIND THAT THE TAX EFFE CT IN THIS CASE IS LESS THAN RS. 20 LAKHS. THE CBDT IN ITS CIRCULAR NO. 3/ 2018 DATED 11.07.2018 INSTRUCTED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WHERE THE TAX EFFECT IS LESS THAN RS. 20 LAKHS. TH IS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THIS CIRCULAR OF CBDT IS BI NDING ON THE OFFICERS OF THE DEPARTMENT. THEREFORE, THE REVENUE CANNOT PROCEED FURTHER IN THIS APPEAL. ACCORDINGLY, THIS APPEAL STANDS DISMISSED. 3. IN THE RESULT, THE REVENUES APPEAL IS DISMISSED . ORDER PRONOUNCED ON THURSDAY, THE 27 TH DAY OF SEPTEMBER, 2018 AT CHENNAI. SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER SD/- ( ) (S. JAYARAMAN) /ACCOUNTANT MEMBER /CHENNAI, * /DATED: 27 TH SEPTEMBER , 2018 JPV %+,-.- /COPY TO: 1. 0 /APPELLANT 2. +10 /RESPONDENT 3. 2 ) ( /CIT(A) 4. 2 /CIT 5. -+ /DR 6. 5 /GF