ACIT NON CORPORATE CIRCLE 10 (1), CHENNAI V. M/S SADHANA ENTERPRISES , CHENNAI

ITA 1549/CHNY/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0154 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2018
• 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
• Department Lawyers: R CLEMENT RAMESH KUMAR
• Keywords: Tax effect

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 NOS.1548 & 1549/CHNY/2018 & '& / ASSESSMENT YEARS : 2012-13 & 2013-14 THE ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 10(1), CHENNAI - 600 034. V. M/S SADHANA ENTERPRISES, NO.10, FIRST FLOOR, RAMANATHAN STREET, KILPAUK, CHENNAI - 600 010. PAN : AANFS 2594 L ()*/ APPELLANT) (+,)*/ RESPONDENT) )* - . / APPELLANT BY : SHRI R. CLEMENT RAMESH KUMAR, ADDL.CIT +,)* - . / RESPONDENT BY : NONE / - 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: BOTH THE APPEALS FILED BY THE REVENUE ARE DIRECT ED AGAINST THE COMMON ORDER PASSED BY THE COMMISSIONER OF INCO ME TAX (APPEALS)-12, CHENNAI AND PERTAINING TO ASSESSMENT YEARS 2012-13 AND 2013-14. SINCE COMMON ISSUES ARISE FOR CONSIDE RATION IN THESE 2 I.T.A. NOS.1548 & 1549/CHNY/18 APPEALS, WE HEARD BOTH THE APPEALS TOGETHER AND DIS POSING OF THE SAME BY THIS COMMON ORDER. 2. THERE WAS A DELAY OF ONE DAY IN FILING BOTH THE APPEALS BY THE REVENUE. THE REVENUE HAS FILED PETITIONS FOR C ONDONATION OF DELAY. WE FIND THAT THERE WAS SUFFICIENT CAUSE FOR NOT FILING THE APPEALS BEFORE THE STIPULATED TIME. THEREFORE, WE CONDONE THE DELAY AND ADMIT THE APPEALS. 3. ON HEARING THE LD. DEPARTMENTAL REPRESENTATIVE, WE FIND THAT THE TAX EFFECT IN THIS CASE IS LESS THAN `2 0 LAKHS. THE CBDT IN ITS CIRCULAR NO.3/2018 DATED 11.07.2018 INSTRUCTED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WH ERE THE TAX EFFECT IS LESS THAN `2 0 LAKHS. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THIS CIRCULAR OF CBDT IS BINDING ON TH E OFFICERS OF THE DEPARTMENT. THEREFORE, THE REVENUE CANNOT PROCEED FURTHER IN THESE APPEALS. ACCORDINGLY, BOTH THE APPEALS STAND DISMISSED. 4. IN THE RESULT, BOTH THE APPEALS OF THE REVENUE A RE DISMISSED. 3 I.T.A. NOS.1548 & 1549/CHNY/18 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. - +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.