ITO NON CORPORATE WARD-10(4), CHENNAI V. ABOOBUCKER THAMIM ANSARI, CHENNAI

ITA 1448/CHNY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4984 (ITAT-CHENNAI)
• Duration Of Justice: 9 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 09-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R ANITHA IRS
• Assessee Lawyers: ANANDD BABUNATH C A
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, D BENCH : CHENNAI , . , [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY , JUDICIAL MEMBER ] !' ./I.T.A. NO.1448/CHNY/2019. #$% &$ / ASSESSMENT YEAR : 2011-2012. THE INCOME TAX OFFICER, NON-CORPORATE WARD 10(4) CHENNAI-34 VS. SHRI. ABOOBUCKER THAMIM ANSARI, NO.40/42, AZAD NAGAR, AMINJIKARAI, CHENNAI 600 029. [PAN AFUPT 0739E] ( / APPELLANT) ( /RESPONDENT) !' '( ) * / APPELLANT BY : MS. R. ANITHA, IRS, JCIT. +,'( ) * /RESPONDENT BY : SHRI. ANANDD BABUNATH, C.A. # - ) . /DATE OF HEARING : 13-02-2020 /0&% ) . /DATE OF PRONOUNCEMENT : 13-02-2020 / O R D E R PER INTURI RAMA RAO, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE REVENUE DIRECTED AG AINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEAL S)-12, CHENNAI (CIT(A) FOR SHORT) DATED 28.02.2019 FOR THE ASSES SMENT YEAR (AY) 2011-2012. ITA NO.1448/2018 :- 2 -: 2. IT IS STATED BEFORE US THAT THE TAX EFFECT IN THIS CASE IS LESS THAN RS.50 LAKHS AND THEREFORE, THE CIRCULAR NO. 17 /2019 DATED 08.08.2019 ISSUED BY THE CENTRAL BOARD OF DIRECT T AXES (CBDT) IN EXERCISE OF ITS POWER VESTED UNDER SEC. 268A(1) OF THE IT ACT COMES INTO PLAY WHEREIN, THE MONETARY LIMIT FOR FILING TH E APPEAL BY THE REVENUE BEFORE THE ITAT AND VARIOUS HIGH COURTS AS WELL AS APEX COURT ARE REVISED WITH AN OBJECT OF THE REDUCING TH E TAX LITIGATION. VIDE PARA 3 OF THE SAID CIRCULAR (SUPRA) IT IS STATED TH AT IN CASES WHERE THE TAX EFFECT IN THE APPEALS TO BE FILED BEFORE THE AP PELLATE TRIBUNAL DOES NOT EXCEED C50 LAKHS APPEALS SHOULD NOT BE FILED. THUS TAKING A NOTE OF CBDT CIRCULAR NO. 17/2019, DATED 08.08.2019 AND CONSIDERING THE FACT THAT THE TAX EFFECT IN THE INSTANT APPEAL IS L ESS THAN RS.50 LAKHS, THE PRESENT APPEAL DESERVES TO BE DISMISSED AS NOT PRESSED / NOT MAINTAINABLE. HOWEVER, WE MAKE IT CLEAR THAT THE IS SUES RAISED IN THE INSTANT APPEAL IS LEFT OPEN TO BE EXAMINED IN THE A PPROPRIATE PROCEEDINGS, IF ARISES, IN FUTURE. AT THE SAME TIM E, WE ALSO MAKE IT CLEAR THAT IF THE APPEAL FALL IN ANY OF THE EXCEPTI ONS REFERRED TO IN THE ABOVE SAID CBDT CIRCULAR, THE REVENUE IS AT LIBERTY TO MOVE AN APPLICATION FOR RECALLING THE ORDER IF SO ADVISED. ACCORDINGLY, IN THE LIGHT OF CBDT CIRCULAR NO.17/2019 DATED 08/08/2019, THE APPEAL FILED BY THE REVENUE STANDS DISMISSED. ITA NO.1448/2018 :- 3 -: 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE STAN DS DISMISSED. ORDER PRONOUNCED ON 13TH DAY OF FEBRUARY, 20 20, AT CHENNAI. SD/- SD/- ( . ) (DUVVURU RL REDDY) ! '# /JUDICIAL MEMBER ( ) (INTURI RAMA RAO) /ACCOUNTANT MEMBER 1 #- / CHENNAI 2# / DATED: 13TH FEBRUARY, 2020. KV 3 ) +.4 5' !6 5&. / COPY TO: 1 . !' '( / APPELLANT 3. 7. (!' ) / CIT(A) 5. 5 :; +.#< / DR 2. +,'( / RESPONDENT 4. 7. / CIT 6. ;$ =- / GF