ITO Non Corporate Ward 2(5), CHENNAI V. S.Parveen Banu, CHENNAI

ITA 1254/CHNY/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3114 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-11-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 26-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R ANITA
• Assessee Lawyers: S K HEMALATHA
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI , . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI S. JAYARAMAN , ACCOUNTANT MEMBER I .T.A. NO. 1254 /CHNY/201 9 ASSESSMENT YEAR: 20 12 - 2013 INCOME TAX OFFICER, NON CORPORATE WARD 2(5), ROOM NO.214, 3 RD FLOOR, WANARPATHY BLOCK, AAYAKAR BHAWAN, NO.121, M.G. ROAD, NUNGAMBAKKAM, CHENNAI 600 034 . VS. M R S. S. PARVEEN BANU, OLD N O.5, NEW NO.9, RANGAN STREET, T. NAGAR, CHENNAI 600 017 . [PAN: A LUPP 4414C ] ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : M S. R. ANITA , JCIT /RESPONDENT BY : MR S . K. HEMALATHA, C.A / DATE OF HEARING : 10.11 .2020 / DATE OF PRONOUNCEMENT : 10. 11. 2020 / O R D E R PER V. DURGA RAO , JUDICIAL MEMBER : THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 2 , CHENNAI IN I.T.A. NO. 216/2016 - 17 DATED 11.01.2019 RELEVANT T O THE ASSESSMENT YEAR 20 12 - 2013 . 2. AT THE TIME OF HEARING, THE LEARNED COUNSEL FOR THE A SSESSEE HA D SUBMITTED THAT THE TAX EFFECT IN THE APPEAL FILED BY THE REVENUE IS LESS THAN THE MONETARY LIMIT OF .50,00,000/ - FIXED BY THE CBDT TO FILE AN APPEAL BY THE REVENUE BEFORE THE TRIBUNAL AS PER THE CBDT CIRCULAR NO. 17/2019, DATED I . T . A NO . 1254 /CHNY/201 9 : - 2 - : 08.08.2019. THE LEARNED DEPARTMENTAL REPRESENTATIVE FAIRLY CONCEDED THE SUBMISSIONS MADE BY THE LEARNED COUNSEL FOR THE ASSESSEE . BEING SO, THE REVENUE AUTHORITIES ARE PRECLUDED FROM FILING THE APPEAL BEFORE THE TRIBUNAL, SINCE THE TAX EFFECT IS LESS THAN .50,00,000/ - IN THE APPEAL AND THUS, THE APPEAL FILED BY THE REVENUE IS LIABLE TO BE DISMISSED. THE DEPARTMENT IS AT LIBERTY TO SEEK RECALL OF THE ABOVE ORDER, IF THE TAX EFFECT IS ABOVE THE PRESCRIBED LIMIT AND MOREOVER THE LEARNED DEPARTMENTAL REPRESENTATIVE WAS NOT SURE ABOUT AS TO WHETHER THE ISSUE RAISED IN THE APPEAL OF THE REVENUE WAS NOT ARISING OUT OF RAP OBJECTION , AS NO SPECIFIC GROUND WAS RAISED IN THE GROUNDS OF APPEAL. HOWEVER, IT IS OPEN TO THE DEPARTMENT TO FILE A MISCELLANEOUS PETITION , IF THEY FIND THAT THE TAX EFFECT IS ABOVE THE PRESCRIBED LIMIT. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISS ED. O RDER PRONOUNCED ON 10 TH NOVEMBER , 2020 IN CHENNAI. SD/ - ( . ) ( S. JAYARAMAN ) /ACCOUNTANT MEMBER SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / CHENNAI, / DATED: 10 TH NOVEMBER , 2020 IA , SR. P.S /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. () /CIT(A) 4. /CIT 5. /DR 6. /GF