ITO, CHENNAI V. C.E.Chandrasekar, CHENNAI

ITA 1206/CHNY/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 8270 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 24-10-2016
• Assessment Year: 2012-2013
• Appeal Filed On: 03-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . . . , . . ! ' , # $% BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ./ ITA NO.1206/MDS/2016 & '& /ASSESSMENT YEAR : 2012-13 THE INCOME TAX OFFICER, NON-CORPORATE WARD 16(2), CHENNAI 600 034. V. SHRI C.E.CHANDRASEKAR, NEW NO.3, OLD NO.2, SRI RAMA RAJAMANNAR STREET, T.NAGAR, CHENNAI 600 017. PAN: AKMPC4599A ( () /APPELLANT) ( *+() /RESPONDENT) () , - /APPELLANT BY : SHRI A.V.SREEKANTH, JCIT *+(),- /RESPONDENT BY : SHRI Y.SRIDHAR, C.A. ,.# /DATE OF HEARING : 24.10.2016 /0' ,.# /DATE OF PRONOUNCEMENT : 24.10.2016 /O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST TH E ORDER OF THE CIT(A) -4, CHENNAI DATED 13.02.2016 AND PERTAINS TO ASSESSMENT YEAR 2012-13. 2 I.T.A. NO.1206/MDS/2016 2. WHEN THE APPEAL WAS TAKEN UP FOR HEARING, BOTH S HRI A.V.SREEKANTH, THE LEARNED DEPARTMENT REPRESENTATIV E AND SHRI Y.SRIDHAR, THE LEARNED REPRESENTATIVE FOR THE ASSESSEE VERY FA IRLY CONCEDED THAT THE TAX EFFECT INVOLVED IN THIS CASE IS LESS THAN RS.10 ,00,000/-. THEREFORE, IN VIEW OF THE CIRCULAR OF THE CBDT INSTRUCTING ITS OF FICERS NOT TO FILE AN APPEAL BEFORE THIS TRIBUNAL WHEREVER, THE TAX EFFEC T IS LESS THAN RS.10,00,000/-, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE BEFORE THIS TRIBUNAL. 3. IN VIEW OF THE ABOVE, THE APPEAL OF REVENUE STAN DS DISMISSED. ORDER PRONOUNCED ON 24 TH OCTOBER, 2016 AT CHENNAI. SD/- SD/- ( . . ! ' ) ( . . . ) (D.S. SUNDER SINGH) (N.R.S. GANESAN) # /ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 1 /DATED, THE 24 TH OCTOBER, 2016. SP. 3 I.T.A. NO.1206/MDS/2016 , *.!2 32'. /COPY TO: 1. () /APPELLANT 2. *+() /RESPONDENT 3. 4. ( )/CIT(A) 4. 4. /CIT, 5. 25 *. /DR 6. & 6 /GF.