DCIT, Pondicherry V. S.Saravanan, Pondicherry

ITA 121/CHNY/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 8098 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 28-01-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 16-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K N DHANDAPANI
• Assessee Lawyers: S SRIDHAR
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A B ENCH, CHENNAI . , . , $ % BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI G.PAVAN KUMAR, JUDICIAL MEMBER ( . / I.T.A.NO.121/MDS/2015 ( / ASSESSMENT YEAR : 2011-12 ) THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-I, D.P.THOTTAM, MUTHIALPET, PUDUCHERRY-605 003. VS MR. S.SARAVANAN, 2, MARIAMMAN KOIL STREET, KADIRKAMAM, PONDICHERRY. PAN:APGPS7103B ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. K.N.DHANDAPANI, JCIT /RESPONDENT BY : MR. S.SRIDHAR, ADVOCATE /DATE OF HEARING : 28 TH JANUARY, 2016 /DATE OF PRONOUNCEMENT : 3 RD FEBRUARY, 2016 / O R D E R PER A. MOHAN ALANKAMONY, AM: THIS APPEAL IS FILED BY THE REVENUE AGGRIEVED BY TH E ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (AP PEALS)- VI, CHENNAI DATED 30.10.2014 IN ITA NO.1641/13-14/ A-VI PASSED UNDER SECTION 143(3) OF THE ACT. 2. ON HEARING THE LEARNED DEPARTMENTAL REPRESENTATI VE, WE FIND THAT THE TAX EFFECT IN THE APPEAL IS LESS T HAN ` 10 LAKHS. THE CBDT IN ITS CIRCULAR NO.21/2015 DATED 10.12.2015 INSTRUCTED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WHERE THE TAX EFFECT IS LES S THAN ` 10 2 ITA NO.121/MDS/2015 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 THE APPEAL. ACCORDINGLY, THIS APPEAL STANDS DI SMISSED. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD FEBRUARY, 2016 SD/- SD/- ( . ) ( . ) (G.PAVAN KUMAR) ( A.MOHAN ALANKAM ONY ) ! # / JUDICIAL MEMBER # / ACCOUNTANT MEMBER ! /CHENNAI, & /DATED 3 RD FEBRUARY, 2016 SOMU *+ ,+ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. - () /CIT(A) 4. - /CIT 5. + 1 /DR 6. /GF .