ITO (EXEMPTIONS) WARD 3, CHENNAI V. M/S LENIN PAUL EDUCATIONAL TRUST, CHENNAI

ITA 1559/CHNY/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7321 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 09-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR S PANDIAN
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , D BENCH, CHENNAI . . . , , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ I.T.A.NOS.1559 & 1560/CHNY/2018 ( [ [ / ASSESSMENT YEARS: 2009-10 & 2010-11) THE INCOME TAX OFFICER (EXEMPTIONS). WARD 3, CHENNAI VS M/S. LENIN PAUL EDUCATIONAL TRUST, NO.18, HALLS ROAD, KILPAUK, CHENNAI 600 010 PAN: AAATL6280H ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : DR.S. PANDIAN, JCIT / RESPONDENT BY : NONE /DATE OF HEARING : 22.07.2019 /DATE OF PRONOUNCEMENT : 23.07.2019 / O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER: THE REVENUE FILED THESE APPEALS AGAINST THE COMMON ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-17, CHENNAI IN ITA NOS.410 & 421/2014-15/CIT(A)-17 DATED 01.02.2018 FOR THE ASSESSMENT YEARS 2009-10 & 2010-11. AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE, HOWEVER ON PERUSING THE APPEALS IT WAS OBSERVED THAT THE APPEALS ARE NOT MAINTAINABLE SINCE THE TAX EFFECT IS BELOW RS.20 LAKHS. THE LD.DR ALSO COULD NOT CONTROVERT ON THE QUANTUM OF TAX EFFECT. 2 ITA NOS.1559 & 1560/CHNY/2018 2. WE FIND THAT THE TAX EFFECT, IN BOTH THE CASES, IS LESS THAN RS. 20 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 WHERE THE TAX EFFECT IS LESS THAN RS. 20 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 THESE APPEALS. ACCORDINGLY, BOTH THE APPEALS STANDS DISMISSED. 3. IN THE RESULT, THE APPEALS OF THE REVENUE ARE DISMISSED. ORDER PRONOUNCED ON THE 23 RD JULY, 2019 AT CHENNAI. SD/- SD/- /CHENNAI, /DATED 23 RD JULY, 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