ACIT NON CORPORATE CIRCLE 10 (1), CHENNAI V. SHRI. SASHABINDU DAS, CHENNAI

ITA 1489/CHNY/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0153 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 02-05-2018
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . . . , , ' # BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO.1489/CHNY/2018 & '& / ASSESSMENT YEAR : 2012-13 THE ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 10(1), CHENNAI - 600 034. V. SHRI SHASHABINDU DAS, NO.2A, KGS VRUDHI APARTMENTS, NEW NO.216, 220, 222 OLD NO.867, PH ROAD, KILPAUK, CHENNAI - 600 034. PAN : AASPS 4341 L ()*/ APPELLANT) (+,)*/ RESPONDENT) ./ ITA NO.1490/CHNY/2018 & '& / ASSESSMENT YEAR : 2012-13 THE ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 10(1), CHENNAI - 600 034. V. SHRI BHAGAWAN DAS DHANANJAYA DAS NO.2A, KGS VRUDHI APARTMENTS, NEW NO.216, 220, 222 OLD NO.867, PH ROAD, KILPAUK, CHENNAI - 600 034. PAN : AAFPD 4477 R ()*/ APPELLANT) (+,)*/ RESPONDENT) ./ ITA NO.1491/CHNY/2018 & '& / ASSESSMENT YEAR : 2012-13 THE ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 10(1), CHENNAI - 600 034. V. SMT. L. LATHA RAMADAS, NO.2A, KGS VRUDHI APARTMENTS, NEW NO.216, 220, 222 OLD NO.867, PH ROAD, KILPAUK, CHENNAI - 600 034. PAN : AABPL 4141 Q ()*/ APPELLANT) (+,)*/ RESPONDENT) 2 I.T.A. NOS.1489 TO 1492/CHNY/18 ./ ITA NO.1492/CHNY/2018 & '& / ASSESSMENT YEAR : 2012-13 THE ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 10(1), CHENNAI - 600 034. V. SMT. VEERAMANGAL PRASHANTH PRIYA NO.2A, KGS VRUDHI APARTMENTS, NEW NO.216, 220, 222 OLD NO.867, PH ROAD, KILPAUK, CHENNAI - 600 034. PAN : BCWPP 3003 M ()*/ APPELLANT) (+,)*/ RESPONDENT) )* - . / APPELLANT BY : SHRI R. CLEMENT RAMESH KUMAR, ADDL.CIT +,)* - . / RESPONDENTS BY : SHRI D. ANAND, ADVOCATE / - 0' / DATE OF HEARING : 17.09.2018 12' - 0' / DATE OF PRONOUNCEMENT : 17.09.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: ALL THESE APPEALS OF THE REVENUE IN THE CASE OF DIFFERENT ASSESSEES ARE DIRECTED AGAINST THE RESPECTIVE ORDER S OF THE COMMISSIONER OF INCOME TAX (APPEALS)-12, CHENNAI, D ATED 20.02.2018 AND PERTAIN TO ASSESSMENT YEAR 2012-13. SINCE COMMON ISSUE ARISES FOR CONSIDERATION IN ALL THESE APPEALS, WE HEARD THESE APPEALS TOGETHER AND DISPOSING OF THE S AME BY THIS COMMON ORDER. 3 I.T.A. NOS.1489 TO 1492/CHNY/18 2. ON HEARING THE LD. DEPARTMENTAL REPRESENTATIVE, WE FIND THAT THE TAX EFFECT IN ALL THESE CASES IS LESS THAN `2 0 LAKHS. THE CBDT IN ITS CIRCULAR NO.3/2018 DATED 11.07.2018 INS TRUCTED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WHERE THE TAX EFFECT IS LESS THAN `2 0 LAKHS. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THIS CIRCULAR OF CBDT IS BI NDING ON THE OFFICERS OF THE DEPARTMENT. THEREFORE, THE REVENUE CANNOT PROCEED FURTHER IN THESE APPEALS. ACCORDINGLY, ALL THESE A PPEALS STAND DISMISSED. 3. IN THE RESULT, ALL THE APPEALS OF THE REVENUE AR E DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH SEPTEMBER, 2018 AT CHENNAI. SD/- SD/- ( ) ( . . . ) (S. JAYARAMAN) (N.R.S. GANESAN) ' / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 17 TH SEPTEMBER, 2018. KRI. 4 I.T.A. NOS.1489 TO 1492/CHNY/18 - +056 76'0 /COPY TO: 1. )* /APPELLANT 2. +,)* /RESPONDENT 3. / 80 () /CIT(A)-12, CHENNAI 4. PRINCIPAL CIT-3, CHENNAI 5. 69 +0 /DR 6. :& ; /GF.