ACIT, Trichy V. R.Srinivasan, Sathur

ITA 1152/CHNY/2017

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 5321 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 09-01-2018
• Assessment Year: 2012-2013
• Appeal Filed On: 08-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D ROHINI JCIT SH A S SRIRAM
• Keywords: Tax effect

Judgement Text

, , 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.1150, 1151, 1152 & 1153/CHNY/2017 & '& / ASSESSMENT YEARS : 2009-10, 2011-12, 2012-13 & 20 13-14 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, NO.44, WILLIAMS ROAD, CANTONMENT, TRICHY 620 001. V. SHRI R. SRINIVASAN, NO.183-C, BYE PASS ROAD, THILLAINAGAR, SATHUR. PAN : ACKPS 4108 B ()*/ APPELLANT) (+,)*/ RESPONDENT) )* - . / APPELLANT BY : MS. D. ROHINI, JCIT +,)* - . / RESPONDENT BY : SH. A.S. SRIRAMAN, ADVOCATE / - 0' / DATE OF HEARING : 01.10.2018 12' - 0' / DATE OF PRONOUNCEMENT : 01.10.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THESE APPEALS OF THE REVENUE ARE DIRECTED AGAINS T THE COMMON ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APP EALS)-19, CHENNAI, DATED 15.02.2017 FOR THE ASSESSMENT YEARS 2009-10, 2011-12, 2012-13 AND 2013-14. WE HEARD ALL THESE APPEALS TO GETHER AND DISPOSING OF THE SAME BY THIS COMMON ORDER. 2 I.T.A. NOS.1150 TO 1153/CHNY/17 2. ON HEARING THE LD. DEPARTMENTAL REPRESENTATIVE, WE FIND THAT THE TAX EFFECT IN THIS CASE IS LESS THAN `2 0 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 EFFEC T IS LESS THAN `2 0 LAKHS. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THIS CIRCULAR OF CBDT IS BINDING ON THE OFFICERS OF THE DEPARTMENT. THEREFORE, THE REVENUE CANNOT PROCEED FURTHER IN THESE APPEALS. A CCORDINGLY, THIS APPEAL STANDS DISMISSED. 3. IN THE RESULT, THE APPEALS OF THE REVENUE ARE DI SMISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON 1 ST OCTOBER, 2018 AT CHENNAI. SD/- SD/- ( ) ( . . . ) (S. JAYARAMAN) (N.R.S. GANESAN) ' / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 1 ST OCTOBER, 2018. KRI. - +056 76'0 /COPY TO: 1. )* /APPELLANT 2. +,)* /RESPONDENT 3. / 80 () /CIT(A)-19, CHENNAI-34 4. PRINCIPAL CIT, CENTRAL-2, CHENNAI 5. 69 +0 /DR 6. :& ; /GF.