ITO, CHENNAI V. Shri Syed Nizam Babu, CHENNAI

ITA 1162/CHNY/2012

• Counselvise Citation: 116221714 RSA 2012
• Duration Of Justice: 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 24-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI S.S. GODARA, JUDICIAL MEMBER I.T.A. NO. 1162/MDS/2012 (ASSESSMENT YEAR : 2007-08) THE INCOME TAX OFFICER, BUSINESS WARD XV(3), CHENNAI - 600 034 . (APPELLANT) V. SHRI SYED NIZAM BABU, 76/1, 1 ST FLOOR, NEW STREET, VALLUVARKOTTAM HIGH ROAD, NUNGAMBAKKAM, CHENNAI - 600 034. PAN : AOSPS6439K (RESPONDENT) APPELLANT BY : SHRI S. DASGUPTA, JCIT RESPONDENT BY : NONE DATE OF HEARING : 30.07.2012 DATE OF PRONOUNCEMENT : 30.07.2012 O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : THIS APPEAL IS FILED BY THE REVENUE AGAINST AN OR DER DATED 29.2.2012 OF COMMISSIONER OF INCOME TAX (APPEALS)-X II, CHENNAI. 2. WE FIND THAT THE TAX EFFECT ON THE ADDITIONS DEL ETED BY THE CIT(APPEALS) IS BELOW ` 3 LAKHS. IN VIEW OF THE PREVAILING INSTRUCTION OF CBDT, THIS APPEAL OF THE REVENUE IS NOT MAINTAIN ABLE. I.T.A. NO. 1162/MDS/12 2 3. IN THE RESULT, APPEAL FILED BY THE REVENUE IS DI SMISSED IN LIMINE. THE ORDER WAS PRONOUNCED IN THE COURT ON MONDAY, TH E 30 TH OF JULY, 2012, AT CHENNAI. SD/- SD/- (S.S. GODARA) (ABRAHAM P. GEORGE) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 30 TH JULY, 2012. KRI. COPY TO: (1) APPELLANT (2) RESPONDENT (3) CIT(A)-XII, CHENNAI-34 (4) CIT-X, CHENNAI (5) D.R. (6) GUARD FILE