DCIT, CHENNAI V. Kushalraj, CHENNAI

ITA 1638/CHNY/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 7988 (ITAT-CHENNAI)
• Duration Of Justice: 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2016
• Appeal Filed By: Department
• Bench Allotted: B
• Next Hearing Date: 17-02-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 17-07-2015
• Court: TRIBUNAL
• Department Lawyers: A B KOLI JCIT
• Assessee Lawyers: R K V SUNDAR
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . , ! , ' #$ % , & ' BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ./ I.T.A.NO.1638 /MDS./2015 ( / ASSESSMENT YEAR :2010-11) DEPUTY COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE-5,KANNAMMAI BUILDING, NO.611,ANNA SALAI, CHENNAI 600 006. VS. SHRI KUSHALRAJ, 23,RAVANIER STREET, PARK TOWN CHENNAI 600 003. PAN AIXPK 0721 B ( () / APPELLANT ) ( %*() / RESPONDENT ) / APPELLANT BY : MR.A.B.KOLI,JCIT D.R / RESPONDENT BY : MR.R.K.V.SUNDAR,ADVOCATE / DATE OF HEARING : 17.02.2016 ! /DATE OF PRONOUNCEMENT : 17.02.2016 + / O R D E R PER CHALLA NAGENDRA PRASAD, ACCOUNTANT MEMBER: THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX(A)-5, CHENNAI DA TED 31.03.2015 PASSED UNDER SEC.143(3) OF THE ACT. ITA NO.1638 /MDS/2015 2 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 OPINI ON THAT THIS CIRCULAR OF CBDT IS BINDING ON THE OFFICERS OF THE DEPARTMENT. THEREFORE, THE REVENUE CANNOT PROCEED FURTHER IN TH IS APPEAL. ACCORDINGLY, THE REVENUES APPEAL FOR ASSESSMENT YE ARS 2010-11 STAND DISMISSED. 3. IN THE RESULT, THE APPEAL OF REVENUE IS DISMISSE D. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUS ION OF HEARING ON WEDNESDAY, THE 17TH OF FEBRUARY, 2016 AT CHENNAI . SD/- SD/- ( . ) (A.MOHAN ALANKAMONY) ( ' #$ % ) ((CHALLA NAGENDRA PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED THE 17 TH FEBRUARY,2016. K S SUNDARAM. COPY TO: APPELLANT / RESPONDENT CIT(A) /C IT /DR / GF