DCIT, Coimbatore V. Shri V.Deenathayalan, Coimbatore

ITA 145/CHNY/2013

• Counselvise Citation: [2018] 112 COUNSELVISE.COM (IT) 4686 (ITAT-CHENNAI)
• Duration Of Justice: 5 year(s) 8 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 02-09-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 28-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S SRIDHAR I T A NOS TO
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . . . , . !' , $ % BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRIA. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ ITA NOS.1307, 1308, 1309& 1312/CHNY/2010 ( )( / ASSESSMENT YEARS : 2002-03, 2003-04, 2004-05& 2007 -08 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE I, COIMBATORE. V. M/S VEEYEL FRUIT PRODUCTS PVT. LTD., 107A, SENGUPTA STREET, RAM NAGAR, COIMBATORE 641 009. PAN : AAACV 5791 Q (+,/ APPELLANT) (-.+,/ RESPONDENT) ./ ITA NOS.1313, 1314, 1315, 1316, 1317 & 1319/CHNY/20 10 ( )( / ASSESSMENT YEARS : 2000-01, 2001-02, 2003-04, 200 4-05, 2005-06 & 2007-08 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE I, COIMBATORE. V. M/S SENTHIL ENTERPRISES, 107A, SENGUPTA STREET, RAM NAGAR, COIMBATORE 641 009. PAN : AALFS 7257 A (+,/ APPELLANT) (-.+,/ RESPONDENT) ./ ITA NOS.1432 & 1433/CHNY/2010 ( )( / ASSESSMENT YEARS : 2006-07 & 2007-08 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE I, COIMBATORE. V. M/S AMBAL COMPLEX, 87, GOKALE STREET, RAM NAGAR, COIMBATORE 641 009. PAN : AAMFA 4872 E (+,/ APPELLANT) (-.+,/ RESPONDENT) 2 I.T.A. NOS.1307 TO 1309 & 1312/CHNY/10 I.T.A. NOS.1313 TO 1317 & 1319/CHNY/ 10 I.T.A. NOS.1432 & 143(3)/CHNY/10 I.T.A. NOS.1434, 1435, 1437 & 1439/CHNY/10 I.T.A. NOS.1440 & 1445/CHNY/10 I.T.A. NOS.137 & 13 8/CHNY/13 I.T.A. NOS.1447 & 1448/C HNY/10 I.T.A. NO.1446/CH NY/10 I.T.A. N O.461/CHNY/12 I.T.A. NOS.145 & 147/ CHNY/13 ./ ITA NOS.1434, 1435, 1437 & 1439/CHNY/2010 ( )( / ASSESSMENT YEARS : 2000-01, 2002-03, 2004-05 & 2006 -07 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE I, COIMBATORE. V. SMT. A. KALPANA, 107A, SENGUPTA STREET, RAM NAGAR, COIMBATORE 641 009. PAN : AAWPK 9575 C (+,/ APPELLANT) (-.+,/ RESPONDENT) ./ ITA NOS.1440 &1445/CHNY/2010 ( )( / ASSESSMENT YEARS : 2002-03 & 2007-08 & ./ ITA NOS.137 & 138/CHNY/2013 ( )( / ASSESSMENT YEARS : 2008-09 &2009-10 THE ASSISTANT COMMISSIONER OF INCOME TAX, THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE I, COIMBATORE. V. SMT. A. KAVITHA, 107A, SENGUPTA STREET, RAM NAGAR, COIMBATORE 641 009. PAN : AEMPA 3978 F (+,/ APPELLANT) (-.+,/ RESPONDENT) ./ ITA NOS.1447 &1448/CHNY/2010 ( )( / ASSESSMENT YEARS : 2002-03 & 2003-04 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE I, COIMBATORE. V. SHRI A. SENTHILKUMAR, 107A, SENGUPTA STREET, RAM NAGAR, COIMBATORE 641 009. PAN : ATRPS 9670 A (+,/ APPELLANT) (-.+,/ RESPONDENT) 3 I.T.A. NOS.1307 TO 1309 & 1312/CHNY/10 I.T.A. NOS.1313 TO 1317 & 1319/CHNY/ 10 I.T.A. NOS.1432 & 143(3)/CHNY/10 I.T.A. NOS.1434, 1435, 1437 & 1439/CHNY/10 I.T.A. NOS.1440 & 1445/CHNY/10 I.T.A. NOS.137 & 13 8/CHNY/13 I.T.A. NOS.1447 & 1448/C HNY/10 I.T.A. NO.1446/CH NY/10 I.T.A. N O.461/CHNY/12 I.T.A. NOS.145 & 147/ CHNY/13 ./ ITA NO.1446/CHNY/2010 ( )( / ASSESSMENT YEAR : 2001-02 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE I, COIMBATORE. V. SHRI M. PALANISAMY, 107A, SENGUPTA STREET, RAM NAGAR, COIMBATORE 641 009. PAN : AFRPP 5948 J (+,/ APPELLANT) (-.+,/ RESPONDENT) ./ ITA NO. 461/CHNY/2012 ( )( / ASSESSMENT YEAR : 2000-01 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE I, COIMBATORE. V. M/S SENTHIL PAPAIN & FOOD PRODUCTS PVT. LTD., 107A, SENGUPTA STREET, RAM NAGAR, COIMBATORE 641 009. PAN : AACCS 7187 B (+,/ APPELLANT) (-.+,/ RESPONDENT) ./ ITA NO.145 & 147/CHNY/2013 ( )( / ASSESSMENT YEARS : 2004-05 & 2008-09 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE I, COIMBATORE. V. SHRI V. DEENATHALAYAN, 107A, SENGUPTA STREET, RAM NAGAR, COIMBATORE 641 009. PAN : AFNPD 8851 N (+,/ APPELLANT) (-.+,/ RESPONDENT) +, / 0 / APPELLANT BY : SHRI VIJAY KUMAR PUNNA, JR. STANDING COUNSEL FOR SHRI T.R. SENTHIL KUMAR, DEPARTMENTAL STANDING COUNSEL -.+,/0 / RESPONDENTS BY : SHRI S. SRIDHAR, ADVOCATE 4 I.T.A. NOS.1307 TO 1309 & 1312/CHNY/10 I.T.A. NOS.1313 TO 1317 & 1319/CHNY/ 10 I.T.A. NOS.1432 & 143(3)/CHNY/10 I.T.A. NOS.1434, 1435, 1437 & 1439/CHNY/10 I.T.A. NOS.1440 & 1445/CHNY/10 I.T.A. NOS.137 & 13 8/CHNY/13 I.T.A. NOS.1447 & 1448/C HNY/10 I.T.A. NO.1446/CH NY/10 I.T.A. N O.461/CHNY/12 I.T.A. NOS.145 & 147/ CHNY/13 1 /2$ / DATE OF HEARING : 24.10.2018 3!) /2$ / DATE OF PRONOUNCEMENT : 24.10.2018 / O R D E R PER BENCH : THESE APPEALS OF THE REVENUE IN RESPECT OF INDEPE NDENT ASSESSEES ARE DIRECTED AGAINST THE RESPECTIVE ORDER S OF THE COMMISSIONER OF INCOME TAX (APPEALS)-II, COIMBATORE , FOR THE ASSESSMENT YEARS 2000-01 TO 2009-10. 2. ON HEARING THE LD. JR. STANDING COUNSEL, WE FIND THAT THE TAX EFFECT IN THESE CASES IS LESS THAN `2 0 LAKHS. THE CBDT IN ITS CIRCULAR NO.3/2018 DATED 11.07.2018 INSTRUCTED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WHERE THE TAX EFFEC T IS LESS THAN `2 0 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 THESE APPEALS. A CCORDINGLY, THESE APPEALS STAND DISMISSED. 3. IN THE RESULT, ALL THE APPEALS OF THE REVENUE ST AND DISMISSED. 5 I.T.A. NOS.1307 TO 1309 & 1312/CHNY/10 I.T.A. NOS.1313 TO 1317 & 1319/CHNY/ 10 I.T.A. NOS.1432 & 143(3)/CHNY/10 I.T.A. NOS.1434, 1435, 1437 & 1439/CHNY/10 I.T.A. NOS.1440 & 1445/CHNY/10 I.T.A. NOS.137 & 13 8/CHNY/13 I.T.A. NOS.1447 & 1448/C HNY/10 I.T.A. NO.1446/CH NY/10 I.T.A. N O.461/CHNY/12 I.T.A. NOS.145 & 147/ CHNY/13 ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON 24 TH OCTOBER, 2018 AT CHENNAI. SD/- SD/- ( . !' ) ( . . . ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) $ / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 24 TH OCTOBER, 2018. KRI. / -267 87)2 /COPY TO: 1. +, /APPELLANT 2. -.+, /RESPONDENT 3. 1 92 () /CIT(A)-II, COIMBATORE 4. 1 92 /CIT, CENTRAL-III, CHENNAI 5. 7: -2 /DR 6. ;( < /GF.