ACIT NON CORP CIRCLE 1, COIMBATORE V. SHRI. JOSE C ABRAHAM, COIMBATORE

ITA 1096/CHNY/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4258 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 02-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N VIJAY KUMAR
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B BENCH, CHENNAI . . . , . , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NOS.1095 & 1096/CHNY/2018 ( / ASSESSMENT YEARS: 2009-10 & 2010-11) THE ACIT, NON CORPORATE CIRCLE 1, COIMBATORE 641 018. VS SHRI JOSE C ABRAHAM, C-108, LAVENDER BLOCK, RAHEJA ENCLAVE, RACE COURSE, COIMBATORE 641 018. PAN: ADEPA7821J ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MS. ANITHA, JCIT / RESPONDENT BY : SHRI N. VIJAYKUMAR, CA /DATE OF HEARING : 23.10.2018 /DATE OF PRONOUNCEMENT : 23.10.2018 / O R D E R PER A. MOHAN ALANKAMONY, AM:- THESE APPEALS BY THE REVENUE ARE DIRECTED AGAINST THE ORDER PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS)-2, COIMBATORE, BOTH DATED 12.01.2018 IN APPEAL NO.233/16-17 & 78/16-17 FOR THE ASSESSMENT YEARS 2009-10 & 2010-11 RESPECTIVELY BOTH PASSED U/S. 250(6) R.W.S. 143(3) & 147 OF THE ACT. 2 ITA NO.1095 & 1096/CHNY /2018 2. AT THE OUTSET, THE LD.AR SUBMITTED BEFORE US THAT THE ABOVE MENTIONED APPEALS ARE NOT MAINTAINABLE DUE TO THE LATEST CIRCULAR NO.3/2018 DATED 11.07.2018 ISSUED BY THE CBDT WITH RESPECT TO MONETARY LIMIT. HENCE, IT WAS PLEADED THAT THE APPEAL OF THE REVENUE MAY BE DISMISSED. THE LD.DR HAS ALSO FILED A LETTER NO. ADEPA7821J/NCC 1/CBE/2018-19 DATED 07.09.2018 STATING THE TAX EFFECT IN THE CASE OF THE ASSESSEE IN THE TWO APPEALS IS BELOW THE PRESCRIBED MONETARY LIMIT. 3. AFTER HEARING BOTH SIDES WE FIND MERIT IN THE SUBMISSION OF THE LD.AR. AS ADMITTED BY THE LD.DR THE TAX EFFECT IN BOTH THE ABOVE APPEALS IS BELOW RS.20 LAKHS. T HE CBDT IN ITS LATEST CIRCULAR NO.3/2018 DATED 11.07.2018 HAD FIXED THE MONETARY TAX EFFECT AS RS.20 LAKHS FOR FILING APPEAL BEFORE THE TRIBUNAL . HENCE DUE TO THE INSTRUCTIONS ISSUED BY THE CBDT VIDE ITS CIRCULAR MENTIONED HEREIN ABOVE, WE HEREBY HOLD THAT THE APPEALS FILED BY THE REVENUE ARE NOT MAINTAINABLE AND ACCORDINGLY THE APPEALS OF THE REVENUE ARE DISMISSED. 3 ITA NO.1095 & 1096/CHNY /2018 4. IN THE RESULT BOTH THE APPEALS FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD OCTOBER, 2018 AT CHENNAI. SD/- SD/- /CHENNAI, /DATED 23 RD OCTOBER, 2018 RSR /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. /GF ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) / ACCOUNTANT MEMBER