ACIT NON CORPORATE WARD 14(1), CHENNAI V. S.GOVINDARAJ, CHENNAI

ITA 1496/CHNY/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 3919 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 13-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G D JAYANTHI ANGAYARKANNI
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B BENCH, CHENNAI . . . , , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ I.T.A.NO.1496/CHNY/2019 ( [ [ / ASSESSMENT YEAR: 2014-15) THE ACIT, NON-CORPORATE CIRCLE -14(1), CHENNAI 34. VS SHRI S. GOVINDRAJ, DOOR NO.28A, NO.19, A.L. MUDALI STREET, NEHRU STREET, VELACHERY, CHENNAI 42. PAN: AIDPG5262F ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MS. GD JAYANTHI ANGAYARKANNI, JCIT / RESPONDENT BY : NONE /DATE OF HEARING : 20.08.2019 /DATE OF PRONOUNCEMENT : 20.08.2019 / O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER: THE REVENUE FILED THIS APPEAL AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-14, CHENNAI IN ITA NO.09/CIT(A)-14/2017-18 DATED 29.01.2019 FOR THE ASSESSMENT YEAR 2014-15. AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE, HOWEVER ON PERUSING THE APPEAL IT WAS OBSERVED THAT THE APPEAL IS NOT MAINTAINABLE SINCE THE TAX EFFECT IS BELOW RS.50 LAKHS. THE LD.DR ALSO COULD NOT CONTROVERT ON THE QUANTUM OF TAX EFFECT. 2 ITA NO.1496/CHNY/2019 2. WE FIND THAT THE TAX EFFECT, IN THE CASE IS LESS THAN RS. 50 LAKHS. THE CBDT IN ITS CIRCULAR NO. 17/2019 IN F.NO.279/MISC.142/2007-ITJ(PT.) DATED 08.08.2019 INSTRUCTED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WHERE THE TAX EFFECT IS LESS THAN RS. 50 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 THIS APPEAL. ACCORDINGLY, THE APPEAL STANDS DISMISSED. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH AUGUST, 2019 AT CHENNAI. SD/- SD/- /CHENNAI, /DATED 20 TH AUGUST, 2019 RSR /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. [ /GF ( . . . ) (N.R.S. GANESAN) / JUDICIAL MEMBER ( ) (S. JAYARAMAN) /ACCOUNTANT MEMBER