DCIT, Central Cit-2(4), Chennai V. A Gandhimathi, Kancheepuram

ITA 16/CHNY/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8679 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 02-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R. ANITHA
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . . . , !' #, % !& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ./ ITA NOS.12 & 16/CHNY/2019 ) *) / ASSESSMENT YEARS : 2011-12 & 2015-16 THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), CHENNAI. V. SMT. A GANDHIMATHI, PROP: EAST WEST GANDHIMATHI COMBINED INDUSTRIES, SURVEY NO.503/2A2A, MAMBAKKAM SALAI, ECHANKADU, KAYAR, KANCHEEPURAM DISTRICT 603 110. PAN : AGUPA 2409B (,-/ APPELLANT) (./,-/ RESPONDENT) ,- 0 1 / APPELLANT BY : MS. R. ANITHA, JCIT ./,- 0 1 / RESPONDENT BY : SHRI PHILIP GEORGE, ADVOCATE 2 0 '% / DATE OF HEARING : 10.09.2019 3#* 0 '% / DATE OF PRONOUNCEMENT : 10.09.2019 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THESE TWO APPEALS OF THE REVENUE ARE DIRECTED AGAIN ST THE RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS)-18, CHENNAI DATED 18.09.2018 AND PERTAINING TO ASSESSME NT YEARS 2011-12 & 2015-16. WE HEARD BOTH THESE APPEALS OF THE REVE NUE TOGETHER AND DISPOSING THE SAME BY THIS COMMON ORDER. 2 I.T.A. NOS.12 & 16/CHNY/19 2. ON HEARING THE LD. DEPARTMENTAL REPRESENTATIVE, WE FIND THAT THE TAX EFFECT IN THESE CASES IS LESS THAN ` 50 LAKHS. THE CBDT IN ITS CIRCULAR NO.17/2019 DATED 08.08.2019 INCREASED THE MONETARY LIMIT FOR FILING APPEAL BEFORE THIS TRIBUNAL AND INSTRUCTED ITS OFFI CERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WHERE THE TAX EFFEC T IS LESS THAN ` 50 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. A CCORDINGLY, THESE APPEALS STAND DISMISSED. 3. IN THE RESULT, BOTH THE APPEALS OF THE REVENUE S TAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH SEPTEMBER, 2019 AT CHENNAI. SD/- SD/- ( !' # ) ( . . . ) ( RAMIT KOCHAR ) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 10 TH SEPTEMBER, 2019. EDN, SR. PS 0 .' 6 76*' /COPY TO: 1. ,- /APPELLANT 2. ./,- /RESPONDENT 3. 2 8' () /CIT(A) 4. 2 8' /CIT, 5. 69 .' /DR 6. :) ; /GF.