Appeal details
Counselvise Citation
[2019] 115 COUNSELVISE.COM (IT) 9517 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
8 month(s) 5 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
27-09-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
D
Assessment Year
2013-2014
Appeal Filed On
21-01-2019
Judgement Text
, , IN THE INCOME-TAX APPELLATE TRIBUNAL D BENCH, CHENNAI , . , BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER SL. NO. ITA NO. AY APPELLANT RESPONDENT 1 3070/CHNY/2018 2008-09 THE D CIT, CENTRAL CIRCLE-1, MADURAI. SHRI K.R.MEENAKSHI SUNDARAM, NO.404, KK NAGAR, MADURAI 625 020. [PAN: AGLPM4450D] 2. C.ONO.75/CHNY/2019 (ARISING IN ITA NO.3070/CHNY/2018) 3. 48/CHNY/2019 2010-11 THE DCIT , CENTRAL CIRCLE-2(3), CHENNAI. M/S. CHANDAN CREDITS LTD., 6/13, NORTH AVENUE, KESAVAPERUMALPURAM, CHENNAI 600 028. [PAN: AAACC6074D] 4. 49/CHNY/2019 2011-12 5 34/CHNY/2019 2011-12 THE DCIT , CENTRAL CIRCLE-2(3), CHENNAI. M/S. FATEH LEASING AND FINANCE PVT. LTD., 6/13, NORTH AVENUE, KESAVAPERUMALPURAM, CHENNAI 600 028. [PAN: AAACF0390D] 6. 35/CHNY/2019 2012-13 7. 155/CHNY/2019 2012-13 THE DCIT , CENTRAL CIRCLE-2(3), CHENNAI. MS. RITIKA RAI, NO.5, ETHIRAJ LANE, EGMORE, CHENNAI 600 008. [PAN: AAAPR4914M] 8. 1458/CHNY/2017 2012-13 THE DCIT , CORPORATE CIRCLE-1, COIMBATORE. M/S. LAKSHMI MACHINE WORKS LTD., SRKV POST, PERIYANAICKENPALAYAM, COIMBATORE 641 020. [PAN: AAACL5244N] 9. 3292/CHNY/2018 2012-13 THE ACIT, CENTRAL CIRCLE-2, TRICHY 620 001. SHRI V. HARIKRISHNAN, 49, BIG CHETTY STREET, TRICHY 620 008. [PAN: AADHH3040Q] 10. 3296/CHNY/2018 11 154 /CHNY/2019 2013-14 THE DCIT , CENTRAL CIRCLE-2(3), CHENNAI. MS. RUPAL RAI, NO.5, ETHIRAJ LANE, EGMORE, CHENNAI 600 008. [PAN: AAAPR6192C] ITA NOS. 3070/18, 48&49/19, 34 & 35/19, 155/19, 1458/17, 3292/18, 3296/18, 154/19, 2985/18, 20/18 & C.O. NO. 75/19 [IN 3070/18] 2 12. 2985/CHNY/2018 2013-14 THE DCIT , CORPORATE CIRCLE-1, COIMBATORE. M/S. SAKTHI SUGARS LTD., NO.180, RACE COURSE ROAD, COIMBATORE 641 018. [PAN: AADCS 0651B] 13. 20/CHNY/2018 2013-14 THE ACIT, NON-CORPORATE CIRCLE-1, COIMBATORE. M/S. V.R. VARADARAJ, 1250 A, AVINASHI ROAD, PEELAMEDU, COIMBATORE 04. [PAN: AAEHV2880F] / APPELLANT BY : MS. R. ANITA, JCIT /RESPONDENT BY : SL.NO. S MENTIONED IN CAUSE TITLE SL.NO. NAME OF COUNSEL 1-2 SHRI S.SRIDHAR, ADV. 3-6 NONE 7. SHRI B. RAMAKRISHNAN, FCA 8. SHRI SAROJ KUMAR PARIDA, ADV. 9-10 MS. NITHYA SANKARAYAN, C.A 11. B. RAMAKRISHNAN, FCA 12. SHRI SAROJ KUMAR PARIDA, ADV. 13. SHRI S.SRADHAR, ADV. /DATE OF HEARING : 26-09-2019 / DATE OF PRONOUNCEMENT : 27-09-2019 / O R D E R PER BENCH: THESE THIRTEEN APPEALS ARE FILED BY THE REVENUE RELATING TO DIFFERENT ASSESSEES ARE DIRECTED AGAINST VARIOUS ORDERS OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) RELEVANT TO THE ASSESSMENT YEARS AS STATED ABOVE. 2. THE APPEAL IN ITA NO.3070/CHNY/2018 FILED BY THE REVENUE IS DELAYED BY 07 DAYS, FOR WHICH, THE REVENUE HAS FILED AFFIDAVIT FOR CONDONATION OF THE DELAY, TO WHICH, THE LD. COUNSEL FOR THE ASSESSEE HAS NOT RAISED ANY SERIOUS ITA NOS. 3070/18, 48&49/19, 34 & 35/19, 155/19, 1458/17, 3292/18, 3296/18, 154/19, 2985/18, 20/18 & C.O. NO. 75/19 [IN 3070/18] 3 OBJECTION. CONSEQUENTLY, THE DELAY OF 07 DAYS IN FILING OF THE APPEALS STAND CONDONED AND THE APPEAL IS ADMITTED FOR ADJUDICATION. 2.1 THE APPEALS IN ITA NOS.48 & 49/CHNY/2019 FILED BY THE REVENUE ARE DELAYED BY 03 DAYS, FOR WHICH, THE REVENUE HAS FILED AFFIDAVIT FOR CONDONATION OF THE DELAY, TO WHICH, THE LD. COUNSEL FOR THE ASSESSEE HAS NOT RAISED ANY SERIOUS OBJECTION. CONSEQUENTLY, THE DELAY OF 03 DAYS IN FILING OF THE APPEALS STAND CONDONED AND THE APPEALS ARE ADMITTED FOR ADJUDICATION. 2.2 THE APPEAL IN ITA NO.155/CHNY/2019 FILED BY THE REVENUE IS DELAYED BY 06 DAYS, FOR WHICH, THE REVENUE HAS FILED AFFIDAVIT FOR CONDONATION OF THE DELAY, TO WHICH, THE LD. COUNSEL FOR THE ASSESSEE HAS NOT RAISED ANY SERIOUS OBJECTION. CONSEQUENTLY, THE DELAY OF 06 DAYS IN FILING OF THE APPEALS STAND CONDONED AND THE APPEAL IS ADMITTED FOR ADJUDICATION. 2.3 THE APPEALS IN ITA NOS.3292 & 3296/CHNY/2018 ARE THE APPEALS FILED BY THE REVENUE ARE DELAYED BY 08 DAYS, FOR WHICH, THE REVENUE HAS FILED AFFIDAVIT FOR CONDONATION OF THE DELAY, TO WHICH, THE LD. COUNSEL FOR THE ASSESSEE HAS NOT RAISED ANY SERIOUS OBJECTION. CONSEQUENTLY, THE DELAY OF 08 DAYS IN FILING OF THE APPEALS STAND CONDONED AND THE APPEALS ARE ADMITTED FOR ADJUDICATION. 2.4 THE APPEAL IN ITA NO.154/CHNY/2019 IS THE APPEAL FILED BY THE REVENUE IS DELAYED BY 06 DAYS, FOR WHICH, THE REVENUE HAS FILED AFFIDAVIT FOR ITA NOS. 3070/18, 48&49/19, 34 & 35/19, 155/19, 1458/17, 3292/18, 3296/18, 154/19, 2985/18, 20/18 & C.O. NO. 75/19 [IN 3070/18] 4 CONDONATION OF THE DELAY, TO WHICH, THE LD. COUNSEL FOR THE ASSESSEE HAS NOT RAISED ANY SERIOUS OBJECTION. CONSEQUENTLY, THE DELAY OF 06 DAYS IN FILING OF THE APPEALS STAND CONDONED AND THE APPEAL IS ADMITTED FOR ADJUDICATION. 3. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT IN THESE APPEALS FILED BY THE REVENUE ARE LESS THAN THE MONETARY LIMIT OF .50,00,000/- FIXED BY THE CBDT TO FILE AN APPEAL BY THE REVENUE BEFORE THE TRIBUNAL AS PER THE CBDT CIRCULAR NO. 17/2019, DATED 08.08.2019. THE LD. DR FAIRLY CONCEDED THE SUBMISSIONS MADE BY THE LD. COUNSEL FOR THE ASSESSEE. BEING SO, THE REVENUE AUTHORITIES ARE PRECLUDED FROM FILING THE APPEAL BEFORE THE TRIBUNAL, SINCE THE TAX EFFECT IS LESS THAN .50,00,000/- IN THESE APPEALS. ACCORDINGLY, THE APPEALS FILED BY THE REVENUE ARE DISMISSED AS UN-ADMITTED. 4. IN THE RESULT, ALL THE APPEALS FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED ON THE 27 TH SEPTEMBER, 2019 AT CHENNAI. SD/ - SD/ - (INTURI RAMA RAO) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 27.09.2019 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.
