ACIT CENTRAL CIRCLE 2 (2), CHENNAI V. J ILAVARASSI, CHENNAI

ITA 1605/CHNY/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2508 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2002-2003
• Appeal Filed On: 11-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN
• Assessee Lawyers: T VASUDEVAN
• Keywords: Tax effect

Judgement Text

, / (SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL B (SMC) BENCH: CHENNAI . , BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER ./ ITA NO.1605/CHNY/2018 /ASSESSMENT YEAR: 2002-03 THE ASST. COMMISSIONER OF- INCOME TAX, CENTRAL CIRCLE-2(2), 46, NUNGAMBAKKAM HIGH ROAD, CHENNAI. VS. SMT. J. ILLAVARASI, NO.218, TTK ROAD, ALWARPET, CHENNAI-600 018. [PAN: AAGPI 5670 J ] ( $ /APPELLANT) ( %&$ /RESPONDENT) DEPARTMENT BY : MR.B.SAGADEVAN, JCIT ASSESSEE BY : MR.T.VASUDEVAN, ADV. 4 /DATE OF HEARING : 30.10.2018 4 /DATE OF PRONOUNCEMENT : 31.10.2018 / O R D E R PER ABRAHAM P.GEORGE, ACCOUNTANT MEMBER : THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST AN ORDER DATED 22.02.2018 OF THE COMMISSIONER OF INCOME-TAX (APPE ALS)-18, CHENNAI. 2. LD. DEPARTMENTAL REPRESENTATIVE FAIRLY AGREED T HAT THE TAX EFFECT WAS LESS THAN RS.20,00,000/- AND BY VIRTUE OF PARA 13 OF CBDT CIRCULAR NO.3/2018, DATED 11.07.2018, PENDING APPEALS BELOW THE SPECIFIED TAX LIMIT HAD TO BE WITHDRAWN/NOT PRESSED. ITA NO.1605/CHNY/2018 :- 2 -: 3. WE HAVE CONSIDERED THE SUBMISSION OF THE LD. DEP ARTMENTAL REPRESENTATIVE. SINCE THE TAX EFFECT IN THIS APPEAL IS LESS THAN RS.20,00,000/-, APPEAL OF THE REVENUE CANNOT SURVI VE. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE S TANDS DISMISSED. ORDER PRONOUNCED ON THE 31 ST DAY OF OCTOBER, 2018, IN CHENNAI. SD/- ( . ) ( ABRAHAM P.GEORGE ) /ACCOUNTANT MEMBER /CHENNAI, 9 /DATED: OCTOBER 31, 2018. TLN 4 %:; <; /COPY TO: 1. $ /APPELLANT 4. = /CIT 2. %&$ /RESPONDENT 5. ; % /DR 3. = ( ) /CIT(A) 6. /GF