ACIT Non Corporate Circle 7(1), CHENNAI V. Anandan Madhavi, CHENNAI

ITA 1637/CHNY/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 4093 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 14-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S SRIDHAR
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : CHENNAI , . , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.1637/CHNY/2018 / ASSESSMENT YEAR :2013-14 THE ACIT, NON-CORPORATE CIRCLE 7(1), CHENNAI. VS. SMT ANANDAN MADHAVI , OLD NO.10C,NEW NO.1/10, 2 ND CROSS, THIRUMALAI PRIYA NAGAR, AMBATTUR,CHENNAI 600 053. [PAN BZGPM 7857 P ] ( / APPELLANT) ( /RESPONDENT) ! ' # / APPELLANT BY : MR.CLEMENT RAMESH KUMAR, ADDITIONAL CIT, D.R $% ! ' # /RESPONDENT BY : MR.S.SRIDHAR,ADVOCATE & ' ' () / DATE OF HEARING : 11 - 1 0 - 201 8 * ' () / DATE OF PRONOUNCEMENT : 11 - 1 0 - 201 8 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-7, CHENNA I IN ITA NO.104/CIT(A)-7/2016-17 DATED 28.02.2018 FOR T HE ASSESSMENT YEAR 2013-14. 2. MR.S.SRIDHAR REPRESENTED ON BEHALF OF THE ASSESSEE AND MR.CLEMENT RAMESH KUMAR REPRESENTED ON BEHALF OF THE REVENUE. ITA NO.1637/CHNY/2018 :- 2 -: 3. WHEN THE APPEAL IS TAKEN UP FOR HEARING, THE RE PRESENTATIVE OF THE REVENUE AND THE COUNSEL FOR THE ASSESSEE FAI RLY SUBMITTED THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN ` 20 LAKHS. IT WAS A SUBMISSION THAT THE CBDT IN ITS LATEST 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 ` 20 LAKHS. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THIS CIR CULAR OF CBDT IS BINDING ON THE OFFICERS OF THE DEPARTMENT. THEREFOR E, THE REVENUE CANNOT PROCEED FURTHER IN THIS APPEAL. ACCORDINGLY, THE APPEAL FILED BY THE REVENUE STANDS DISMISSED. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSIO N OF HEARING ON 11 TH OCTOBER, 2018, AT CHENNAI. SD/ - SD/ - ( . ) (A.MOHAN ALANKAMONY) ! ' / ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) # ' / JUDICIAL MEMBER - ' / CHENNAI . / DATED: 11 TH OCTOBER, 2018. K S SUNDARAM / ' $(01 2 1( / COPY TO: 1 . ! / APPELLANT 3. & 3( () / CIT(A) 5. 145 $(6 / DR 2. $% ! / RESPONDENT 4. & 3( / CIT 6. 57 8' / GF