ITO, CHENNAI V. Prou India Engineering Pvt. Ltd., CHENNAI

ITA 1464/CHNY/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 8872 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 24-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . . . , . !'# ! ,% !& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ ITA NO. 1464/MDS/2016 ( )( / ASSESSMENT YEAR : 2009-10 THE INCOME TAX OFFICER, CORPORATE WARD -5(2), NO.121, M.G.ROAD, NUNGAMBAKKAM, CHENNAI 600 034. V. M/S.PROU INDIA ENGINEERING PVT.LTD., BALI TOWERS, III FLOOR, NO.1, ABDUL RAZACK STREET, SAIDAPET, CHENNAI 600 015. PAN : AAACI 6680H (+,/ APPELLANT) (-.+,/ RESPONDENT) +, / 0 / APPELLANT BY : SHRI SUPRIYO PAL, JCIT -.+,/0 / RESPONDENT BY : NONE 1 /2% / DATE OF HEARING : 09.08.2016 3') /2% / DATE OF PRONOUNCEMENT : 09.08.2016 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE CIT(A) -3, CHENNAI DATED 29.02.2016 AND PERTAINS TO ASSESSMENT YEAR 2009-10. 2 I.T.A. NO.1464/MDS/2016 2. WHEN THE APPEAL WAS TAKEN UP FOR HEARING, NO ONE APPEARED FOR THE ASSESSEE EVEN THOUGH THE NOTICE OF HEARING WAS SERVED ON THE ASSESSEE. THE LEARNED DEPARTMENT REPRESENTATIVE VER Y FAIRLY SUBMITTED THAT THE TAX EFFECT INVOLVED IN THIS CASE IS LESS T HAN RS.10,00,000/-. THEREFORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINI ON THAT IN VIEW OF THE CIRCULAR OF THE CBDT INSTRUCTING ITS OFFICERS NOT T O FILE AN APPEAL BEFORE THIS TRIBUNAL WHEREVER, THE TAX EFFECT IS LESS THAN RS.10,00,000/-, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE BEF ORE THIS TRIBUNAL. 3. IN VIEW OF THE ABOVE, THE APPEAL OF REVENUE STAN DS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 09 TH AUGUST, 2016 AT CHENNAI. SD/- SD/- (. !'# ! ) ( . . . ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 09 TH AUGUST, 2016. SP. 3 I.T.A. NO.1464/MDS/2016 / -267 87)2 /COPY TO: 1. +, /APPELLANT 2. -.+, /RESPONDENT 3. 1 92 () /CIT(A) 4. 1 92 /CIT, 5. 7: -2 /DR 6. ;( < /GF.