ITO, CHENNAI V. Inter Asia, CHENNAI

ITA 1268/CHNY/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 90531 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-07-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 10-07-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 27-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P RADHAKRISHNAN
• Assessee Lawyers: D ANAND SHRI G BASKAR
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL S M C BENCH, CHENNAI ... , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER ./ ITA NO.1268/MDS/2015 ' #$' / ASSESSMENT YEAR : 2006-07 THE INCOME TAX OFFICER, NON-CORPORATE WARD 3(4), CHENNAI - 600 034. V. M/S INTER ASIA, NO.557, ANNA SALAI (1 ST FLOOR), TEYNAMPET, CHENNAI - 600 018. PAN : AABFI 6553 M (&'/ APPELLANT) (()&'/ RESPONDENT) &' * + / APPELLANT BY : SH. P. RADHAKRISHNAN, JCIT ()&' * + / RESPONDENT BY : SHRI D. ANAND, ADVOCATE FOR SHRI G. BASKAR, ADVOCATE , # * -. / DATE OF HEARING : 10.07.2015 /0$ * -. / DATE OF PRONOUNCEMENT : 10.07.2015 / O R D E R THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-4, CHENNAI , DATED 26.02.2015 AND PERTAINS TO ASSESSMENT YEAR 2006-07. 2. I HEARD SH. P. RADHAKRISHNAN, THE LD. DEPARTMENT AL REPRESENTATIVE AND SHRI D. ANAND, THE LD. COUNSEL F OR THE ASSESSEE. ADMITTEDLY, THE TOTAL DISALLOWANCE MADE BY THE 2 I.T.A. NO.1268/MDS/15 ASSESSING OFFICER IS ONLY ` 6,12,313/- AND THE TAX EFFECT IS LESS THAN ` 4 LAKHS. THEREFORE, THE INSTRUCTIONS ISSUED BY THE CBDT, THE APEX ADMINISTRATIVE BODY, DIRECTING ALL ITS SUBORDINATE OFFICERS NOT TO FILE APPEAL BEFORE THIS TRIBUNAL WHEREVER THE TAX EFFECT IS LESS THAN ` 4 LAKHS, WOULD BE APPLICABLE IN THIS CASE. THIS TRIB UNAL IS OF THE CONSIDERED OPINION THAT THE REVENUE OUGHT TO HAVE O BEYED THE INSTRUCTIONS OF THE CBDT. UNFORTUNATELY, INSPITE O F SPECIFIC INSTRUCTIONS OF THE CBDT, THE APPEAL WAS FILED BEFO RE THIS TRIBUNAL. THE EXCEPTIONAL CIRCUMSTANCES FOR FILING THE APPEAL AS POINTED OUT IN THE CBDT CIRCULAR HAS NOT BEEN BROUGHT TO THE NOTI CE OF THE TRIBUNAL. THEREFORE, THIS TRIBUNAL IS OF THE CONSI DERED OPINION THAT THE APPEAL OF THE REVENUE IS NOT MAINTAINABLE. ACC ORDINGLY THE SAME IS DISMISSED. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED ON 10 TH JULY, 2015 AT CHENNAI. SD/- ( ... ) (N.R.S. GANESAN) /JUDICIAL MEMBER /CHENNAI, 2 /DATED, THE 10 TH JULY, 2015. KRI. 3 I.T.A. NO.1268/MDS/15 * (-34 54$- /COPY TO: 1. &' /APPELLANT 2. ()&' /RESPONDENT 3. , 6- () /CIT(A)-4, CHENNAI-34 4. , 6- /CIT-5, CHENNAI 5. 4#7 (- /DR 6. 8' 9 /GF.