ACIT, CHENNAI V. Jolian Augustine Prabhu, CHENNAI

ITA 1565/CHNY/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 9123 (ITAT-CHENNAI)
• Duration Of Justice: 11 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-06-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 13-06-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 07-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VIDYA
• Assessee Lawyers: P RADHAKRISHNAN
• Keywords: Tax effect

Judgement Text

, / , IN THE INCOME TAX APPELLATE TRIBUNAL B / SMC BENCH, CHENNAI ... , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER !./ ITA NO.1565/MDS/2015 & C.O. NO. 29/MDS/2016 (IN ITA NO.1565/MDS/2016) # $%# / ASSESSMENT YEAR : 2008-09 THE ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 13(1), CHENNAI - 600 034. V. SHRI JOLIAN AUGUSTINE PRABHU, NO.C, 10/43, MAIN ROAD, ST. THOMAS MOUNT, CHENNAI - 600 016. PAN : AFLPA 6507 L ( APPELLANT) ( RESPONDENT & CROSS-OBJECTOR) '( ) * / APPELLANT BY : SMT. S. VIDYA, CA +,'( ) * / RESPONDENT BY : SH. P. RADHAKRISHNAN, JCIT - $ ) ./ / DATE OF HEARING : 13.06.2016 01% ) ./ / DATE OF PRONOUNCEMENT : 13.06.2016 / O R D E R THE APPEAL OF THE REVENUE AND THE CROSS-OBJECTION OF THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF THE COMM ISSIONER OF INCOME TAX (APPEALS) 14, CHENNAI, DATED 31.03.201 5 AND PERTAINS TO ASSESSMENT YEAR 2008-09. 2 I.T.A. NO.1565/MDS/15 C.O. NO.29/MDS/16 2. ON HEARING THE LD. DEPARTMENTAL REPRESENTATIVE, WE FIND THAT THE TAX EFFECT IN THIS CASE IS LESS THAN ` 10 LAKHS. THE CBDT IN ITS CIRCULAR NO.21/2015 DATED 10.12.2015 INSTRUCTED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WH ERE THE TAX EFFECT IS LESS THAN ` 10 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 THIS APPEAL. ACCORDINGLY, THIS APPEAL STANDS DISMISSED. 3. THE CROSS-OBJECTION FILED BY THE ASSESSEE IS ONL Y TO SUPPORT THE ORDER OF THE CIT(APPEALS). THEREFORE, THE CROS S-OBJECTION BECOMES INFRUCTUOUS. 4. IN THE RESULT, BOTH THE APPEAL OF THE REVENUE AN D THE CROSS- OBJECTION OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH JUNE, 2016 AT CHENNAI. SD/- ( ... ) (N.R.S. GANESAN) /JUDICIAL MEMBER /CHENNAI, 3! /DATED, THE 13 TH JUNE, 2016. 3 I.T.A. NO.1565/MDS/15 C.O. NO.29/MDS/16 KRI. ) +.45 65%. /COPY TO: 1. '( /APPELLANT 2. +,'( /RESPONDENT 3. - 7. () /CIT(A)-14, CHENNAI-34 4. - 7. /CIT-10, CHENNAI 5. 5$8 +. /DR 6. 9# : /GF.