ITO NON CORPORATE WARD 7 (4), CHENNAI V. SHRI. RAMACHANDRAN MADHANKUMAR, CHENNAI

ITA 1541/CHNY/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 4223 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 08-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : CHENNAI , . , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.1541/CHNY/2018 / ASSESSMENT YEAR : 2013-14 THE INCOME TAX OFFICER, NON CORPORATE WARD 7(4), CHENNAI. VS. SHRI RAMAC HANDRAN MADHANKUMAR , 11,AKSHAYA COLONY, MOGAPPAIR WEST,CHENNAI 600 050. [PAN AOGPM 6888 N ] ( / APPELLANT) ( /RESPONDENT) ! ' # / APPELLANT BY : MR.CLEMENT RAMESH KUMAR, ADDITIONAL CIT DR $% ! ' # /RESPONDENT BY : NONE & ' ' () / DATE OF HEARING : 08 - 1 0 - 201 8 * ' () / DATE OF PRONOUNCEMENT : 08 - 1 0 - 201 8 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE REVENUE AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-7,CHENNAI IN ITA NO.116/CIT(A)-7/2016-17 DATED 28.02.2018 FOR T HE ASSESSMENT YEAR 2013-14. 2. NONE REPRESENTED ON BEHALF OF THE ASSESSEE AND MR.CLEMENT RAMESH KUMAR REPRESENTED ON BEHALF OF THE REVENUE. ITA NO.1541/CHNY/2018 :- 2 -: 3. WHEN THE APPEAL IS TAKEN UP FOR HEARING, THE RE PRESENTATIVE OF THE REVENUE SUBMITTED THAT THE TAX EFFECT INVOLV ED IN THIS APPEAL IS LESS THAN ` 20 LAKHS. IT WAS A SUBMISSION THAT THE CBDT IN ITS LATEST CIRCULAR NO.3/2018 DATED 11.07.2018 INSTRUCTED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WHERE THE T AX EFFECT IS LESS THAN ` 20 LAKHS. THIS TRIBUNAL IS OF THE CONSIDERED OPINIO N THAT THIS CIRCULAR OF CBDT IS BINDING ON THE OFFICERS OF THE DEPARTMENT. THEREFORE, THE REVENUE CANNOT PROCEED FURTHER IN TH IS APPEAL. ACCORDINGLY, THE APPEAL FILED BY THE REVENUE STANDS DISMISSED. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 08 TH OCTOBER, 2018, AT CHENNAI. SD/ - SD/ - ( . ) (A.MOHAN ALANKAMONY) ! ' / ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) # ' / JUDICIAL MEMBER - ' / CHENNAI . / DATED: 08 TH OCTOBER, 2018. K S SUNDARAM / ' $(01 2 1( / COPY TO: 1 . ! / APPELLANT 3. & 3( () / CIT(A) 5. 145 $(6 / DR 2. $% ! / RESPONDENT 4. & 3( / CIT 6. 57 8' / GF