ITO, CHENNAI V. P.Jayalakshmi, CHENNAI

ITA 1264/CHNY/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0189 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 26-03-2018
• Assessment Year: 2010-2011
• Appeal Filed On: 19-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURESH BABU
• Assessee Lawyers: SUSHMA HARINI
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: CHENNAI . , .. ', BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L.REDDY, JUDICIAL MEMBER ./ ITA NO.1264/CHNY/2017 $% % /ASSESSMENT YEAR: 2010-11 THE INCOME TAX OFFICER, NON-CORPORATE WARD-10(2), ROOM NO.618, 6 TH FLOOR, NEW BLOCK, 121, M.G.ROAD, CHENNAI-600 034. VS. SMT. P. JAYALAKSHMI, W/O (LATE) PALANISWAMY, NO.150, THIRMALAI ROAD, CHENNAI-600 099. [PAN: A NDPJ 7510 Q ] ( ( /APPELLANT) ( )*( /RESPONDENT) DEPARTMENT BY : MR.SURESH BABU, DCIT ASSESSEE BY : MS.SUSHMA HARINI, ADV. 3 /DATE OF HEARING : 04.09.2018 3 /DATE OF PRONOUNCEMENT : 04.09.2018 / O R D E R PER DUVVURU R.L.REDDY, JUDICIAL MEMBER : THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAIN ST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-15, CHENNAI, I N ITA NO.88 /CIT(A)-12/2013-14 DATED 10.02.2017 FOR THE AY 2010 -11. 2. THE COUNSEL FOR THE ASSESSEE POINTED OUT THAT TH E TAX EFFECT IN THIS CASE WAS LESS THAN RS.20.00 LAKHS. HENCE, THE APPE AL OF THE REVENUE WOULD NOT LIE BEFORE THIS TRIBUNAL BY VIRTUE OF CBD T CIRCULAR NO. 3/2018 DATED 11.07.2018. ::2:: ITA NO.1264/CHNY/2017 3. LD. DEPARTMENTAL REPRESENTATIVE FAIRLY AGREED TH AT THE TAX EFFECT WAS LESS THAN RS.20.00 LAKHS. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE ORDERS OF THE AUTHORITIES BELOW. 5. THE TAX EFFECT IN THE APPEAL OF THE REVENUE BEIN G LESS THAN RS.20.00 LAKHS, IT CANNOT SURVIVE. 6. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED ON SEPTEMBER 04, 2018 IN CHENNAI . SD/- SD/- ( . ) ( ABRAHAM P.GEORGE ) /ACCOUNTANT MEMBER ( . . ' ) ( DUVVURU R.L. REDDY ) $ /JUDICIAL MEMBER /CHENNAI, 8 /DATED: SEPTEMBER 04, 2018. TLN 3 )$9: ;: /COPY TO: 1. ( /APPELLANT 4. < /CIT 2. )*( /RESPONDENT 5. : )$$ /DR 3. < ( ) /CIT(A) 6. % /GF