DCIT, Coimbatore V. Dr.K.Neminathan, Coimbatore

ITA 1267/CHNY/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4037 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 19-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect; Condonation of delay

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 NOS.1265, 1266, 1267 & 1268/MDS/2017 ' (' / ASSESSMENT YEARS : 2005-06, 2006-07, 2007-08 & 201 0-11 THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 1, AAYAKAR BHAVAN, 63, RACE COURSE ROAD, COIMBATORE 641 018. V. DR. K. NEMINATHAN, 1/1 NEW STREET, KONDU NAGAR, RAMANATHAPURAM, COIMBATORE. PAN : AAGPN 1322 C (*+/ APPELLANT) (,-*+/ RESPONDENT) ./ ITA NOS.1269 & 1270/MDS/2017 ' (' / ASSESSMENT YEARS : 2006-07 & 2010-11 THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 1, AAYAKAR BHAVAN, 63, RACE COURSE ROAD, COIMBATORE 641 018. V. SMT. MALLIKA NEMINATHAN, 1/1 NEW STREET, KONDU NAGAR, RAMANATHAPURAM, COIMBATORE. PAN : AAGPN 8971 K (*+/ APPELLANT) (,-*+/ RESPONDENT) *+ . / / APPELLANT BY : MS. RUBY GEORGE, CIT ,-*+ . / / RESPONDENTS BY : SHRI A. ARJUNARAJ, CA 0 . 1$ / DATE OF HEARING : 24.07.2017 2!( . 1$ / DATE OF PRONOUNCEMENT : 24.07.2017 2 I.T.A. NOS.1265 TO 1270/MDS/17 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: ALL THE APPEALS FILED BY THE REVENUE IN RESPECT O F TWO INDEPENDENT ASSESSEES ARE DIRECTED AGAINST THE RESP ECTIVE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-18, CHENNA I, DATED 10.02.2017. THEREFORE, WE HEARD ALL THESE APPEALS TOGETHER AND DISPOSING OF THE SAME BY THIS COMMON ORDER. 2. THERE WAS A DELAY OF 13 DAYS IN FILING EACH OF T HESE APPEALS BY THE REVENUE. THE REVENUE HAS FILED PETITIONS FO R CONDONATION OF DELAY IN EACH CASE. WE HAVE HEARD THE LD. D.R. AND THE LD. REPRESENTATIVE FOR THE ASSESSEES. WE FIND THAT THE RE WAS SUFFICIENT CAUSE FOR NOT FILING THE APPEALS BEFORE THE STIPULA TED TIME. THEREFORE, WE CONDONE THE DELAY AND ADMIT THE APPEA LS. 3. WHEN THE APPEALS WERE TAKEN UP FOR HEARING, IT W AS BROUGHT TO OUR NOTICE THAT THE TAX EFFECT INVOLVED IN ALL T HESE APPEALS ARE LESS THAN ` 10 LAKHS. IN VIEW OF THE LATEST CIRCULAR ISSUED BY THE CBDT, THE DEPARTMENT IS NOT EXPECTED TO FILE APPEALS BEFO RE THIS TRIBUNAL WHEREVER THE TAX EFFECT IS LESS THAN ` 10 LAKHS. EVEN THOUGH THE CBDTS CIRCULAR IS BINDING ON THE DEPARTMENT, THESE APPEALS ARE FILED BEFORE US. THEREFORE, THIS TRIBUNAL IS OF TH E CONSIDERED OPINION 3 I.T.A. NOS.1265 TO 1270/MDS/17 THAT THE APPEALS ARE NOT MAINTAINABLE BEFORE THIS T RIBUNAL IN VIEW OF THE CIRCULAR ISSUED BY THE CBDT INSTRUCTING ITS OFF ICERS NOT TO FILE APPEALS WHEREVER THE TAX EFFECT IS LESS THAN ` 10 LAKHS. 4. IN VIEW OF THE ABOVE, ALL THE SIX APPEALS FILED BY THE REVENUE ARE DISMISSED AS NOT MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH JULY, 2017 AT CHENNAI. SD/- SD/- (. !' ) ( . . . ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) $ / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 24 TH JULY, 2017. KRI. . ,156 76(1 /COPY TO: 1. *+ /APPELLANT 2. ,-*+ /RESPONDENTS 3. 0 81 () /CIT(A)-18, CHENNAI-34 4. PRINCIPAL CIT, CENTRAL-2, CHENNAI 5. 69 ,1 /DR 6. :' ; /GF.