ITO, Cuddalore V. K.Dhanalakshmi, Cuddalore

ITA 1219/CHNY/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96595 (ITAT-CHENNAI)
• Duration Of Justice: 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 21-12-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 21-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , . !' , $ % BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO.1219/MDS/2015 & C.O. NO.93/MDS/2015 C.O. NO.109/MDS/2015 (IN I.T.A. NO.1219/MDS/2015) & '& / ASSESSMENT YEAR : 2008-09 THE INCOME TAX OFFICER, WARD-1, CUDDALORE, MANJAKUPPAM, CUDDALORE 607 001. V. SMT. K. DHANALAKSHMI, W/O SHRI KANAGASABAI, NO.2/9, PENNAIYAR ROAD, MANJAKUPPAM, CUDDALORE-607 001. PAN : AKDPD 8339 C ()*/ APPELLANT) ( RESPONDENT & CROSS-OBJECTOR) )* , - / APPELLANT BY : SHRI A.V. SREEKANTH, JCIT ./)* , - / RESPONDENT BY : NONE 0 , 1$ / DATE OF HEARING : 21.12.2015 2!' , 1$ / DATE OF PRONOUNCEMENT : 21.12.2015 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE REVENUE HAS FILED THE APPEAL AGAINST THE ORD ER OF THE COMMISSIONER OF INCOME TAX (APPEALS), PUDUCHERRY, D ATED 26.02.2015, WHICH PERTAINS TO ASSESSMENT YEAR 2008- 09. THE 2 I.T.A. NO.1219/MDS/15 C.O. NO.93/MDS/15 C.O. NO.109/MDS/15 ASSESSEE HAS FILED THE CROSS-OBJECTIONS SUPPORTING THE ORDER OF THE CIT(APPEALS). THEREFORE, WE HEARD THE APPEAL AND T HE CROSS- OBJECTIONS TOGETHER AND DISPOSING OF THE SAME BY TH IS COMMON ORDER. 2. ON HEARING THE LD. DEPARTMENTAL REPRESENTATIVE, WE FIND THAT THE TAX EFFECT IN THIS CASE IS LESS THAN ` 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 WH ERE THE TAX EFFECT IS LESS THAN ` 10 LAKHS. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THIS CIRCULAR OF CBDT IS BINDING ON TH E OFFICERS OF THE DEPARTMENT. THEREFORE, THE REVENUE CANNOT PROCEED FURTHER IN THIS APPEAL. ACCORDINGLY, THIS APPEAL STANDS DISMISSED. 3. THE ASSESSEE HAS FILED CROSS-OBJECTIONS ONLY TO SUPPORT THE ORDER OF THE CIT(APPEALS). THEREFORE, BOTH THE CRO SS-OBJECTIONS BECOME INFRUCTUOUS. 4. IN THE RESULT, THE APPEAL OF THE REVENUE AND THE CROSS- OBJECTIONS OF THE ASSESSEE STAND DISMISSED. 3 I.T.A. NO.1219/MDS/15 C.O. NO.93/MDS/15 C.O. NO.109/MDS/15 ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST DECEMBER, 2015 AT CHENNAI. SD/- SD/- (. !' ) ( . . . ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) $ / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 21 ST DECEMBER, 2015. KRI. , .156 76'1 /COPY TO: 1. )* /APPELLANT 2. ./)* /RESPONDENT 3. 0 81 () /CIT(A), PUDUCHERRY 4. 0 81 /CIT, PUDUCHERRY 5. 69 .1 /DR 6. :& ; /GF.