ACIT, Coimbatore V. K.K.Sakkariya, Kerala

ITA 142/CHNY/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4515 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 17-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S V M PRASAD
• Assessee Lawyers: S SRIDHAR
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NOS. : 142,143 & 144/MDS/2017 / ASSESSMENT YEARS :2008-09,2009-10 & 2010-11 THE ACIT, CENTRAL CIRCLE 3(I/C), COIMBATORE. V. SHRI K.K. SAKKARIYA, KARAVATHUKUDI HOUSE, KANANTHARA, ALLAPAR (P.O), PERUMBAVUR, ERNAKULAM, KERALA 683 556. PAN: AYPPS6328C ( /APPELLANT) ( /RESPONDENT) /APPELLANT BY : SHRI S.V.M. PRASAD, CIT /RESPONDENT BY : SHRI S. SRIDHAR, ADVOCATE /DATE OF HEARING : 30.05.2017 /DATE OF PRONOUNCEMENT : 30.05.2017 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THESE APPEAL OF THE REVENUE ARE DIRECTED AGAINST THE COMMON ORDER OF THE COMMISSIONER OF INCOME TAX (APPE ALS)-18, CHENNAI DATED 07.10.2016 AND PERTAINS TO THE ASSESS MENT YEARS 2008-09, 2009-10 & 2010-11. 2 I.T.A. NOS. 142 TO 144/MDS/2017 2. WHEN THE APPEALS ARE TAKEN FOR HEARING BOTH THE LD. COUNSEL FOR THE ASSESSEE SHRI S. SRIDHAR AND THE LD. DEPART MENTAL REPRESENTATIVE SHRI S.V.M. PRASAD SUBMITTED THAT TH E TAX EFFECT INVOLVED IN THESE APPEAL ARE LESS THAN RS.10 LAKHS. IN VIEW OF THE LATEST CIRCULAR ISSUED BY THE CENTRAL BOARD OF DIRE CT TAXES (CBDT), INSTRUCTING ITS OFFICERS NOT TO FILE AN APPEAL BEFO RE THIS TRIBUNAL, WHEREIN THE TAX EFFECT IS LESS THAN RS.10 LAKHS, THIS TRIBUN AL IS OF THE CONSIDERED OPINION THAT THE APPEALS FILED BY THE RE VENUE ARE NOT MAINTAINABLE. ACCORDINGLY THE APPEALS OF THE REVENU E STANDS DISMISSED. 3. IN THE RESULT, ALL THE APPEALS OF THE REVENUE ST ANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH MAY, 2017 AT CHENNAI. SD/- SD/- ( ) (S. JAYARAMAN) /ACCOUNTANT MEMBER ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER /CHENNAI, /DATED, THE 30 TH MAY, 2017. JR. /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. !'# /DR 6. $% /GF