DCIT NON CORPORATE CIRCLE 1, COIMBATORE V. C.SELVARAJ, COIMBTORE

ITA 1330/CHNY/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 3906 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 01-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G D JAYANTHI ANGAYARKANNI
• Assessee Lawyers: D ANAND
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B BENCH, CHENNAI . . . , , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ I.T.A.NO.1330/CHNY/2019 ( [ [ / ASSESSMENT YEAR: 2007-08) THE DCIT, NON-CORPORATE CIRCLE -1, COIMBATORE 641 018. VS SHRI C. SELVARAJ, 42, SRI RAM AVENUE, AVARAMPALAYAM, COIMBATORE 641037. PAN: ANBPS 6371C ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SMT. GD JAYANTHI ANGAYARKANNI, JCIT / RESPONDENT BY : SHRI D. ANAND, ADVOCATE /DATE OF HEARING : 22.08.2019 /DATE OF PRONOUNCEMENT : 22.08.2019 / O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER: THE REVENUE FILED THIS APPEAL AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-2, COIMBATORE IN APPEAL NO.86/17-18 DATED 04.02.2019 FOR THE ASSESSMENT YEAR 2007-08. 2. AT THE TIME OF HEARING, THE LD.AR SUBMITTED THAT THE TAX EFFECT IS BELOW RS.50 LAKHS AND HENCE THE REVENUES APPEAL WOULD BE COVERED BY THE CBDT CIRCULAR NO.17/2019 DATED 08.08.2019, FIXING THE MONETARY 2 ITA NO.1330/CHNY/2019 LIMIT OF RS.50 LAKHS. THE LD.DR ON VERIFICATION ADMITTED THAT THE TAX EFFECT INVOLVED IN THE APPEAL IS LESS THAN RS.50 LAKHS. 3. ON HEARING BOTH SIDES, WE FIND THAT THE TAX EFFECT IN THIS CASE IS LESS THAN RS. 50 LAKHS. THE CBDT IN ITS CIRCULAR NO. 17/2019 DATED 08.08.2019 INSTRUCTED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WHERE THE TAX EFFECT IS LESS THAN RS. 50 LAKHS. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THIS CIRCULAR OF CBDT IS BINDING ON THE OFFICERS OF THE DEPARTMENT. THEREFORE, THE REVENUE CANNOT PROCEED FURTHER IN THIS APPEAL. ACCORDINGLY, THE APPEAL STANDS DISMISSED. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND AUGUST, 2019 AT CHENNAI. SD/- SD/- /CHENNAI, /DATED 22 ND AUGUST, 2019 RSR /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. [ /GF ( . . . ) (N.R.S. GANESAN) / JUDICIAL MEMBER ( ) (S. JAYARAMAN) /ACCOUNTANT MEMBER