ITO, Coimbatore V. William Gurusamy, Coimbatore

ITA 1651/CHNY/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 8187 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 4 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 24-11-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 22-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A B KOLI
• Assessee Lawyers: R MAHADEVAN
• Keywords: Reasonable cause; Tax effect; Condonation of delay
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B B ENCH, CHENNAI . . . , . , & BEFORE SHRI N.R.S.GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.1651/MDS/2013 ( / ASSESSMENT YEAR: 2008-09) INCOME TAX OFFICER, WARD-III(1), 63, RACE COURSE ROAD, COIMBATORE - 641 018. VS MR.WILLIAM GURUSAMY, 2, BHARATHI NAGAR, KUNIAMUTHUR, COIMBATORE - 641 008. PAN:AAIPW8611R ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. A.B.KOLI, JCIT /RESPONDENT BY : MR. R.MAHADEVAN, C.A. /DATE OF HEARING : 24 TH NOVEMBER, 2015 /DATE OF PRONOUNCEMENT : 20 TH JANUARY, 2016 / O R D E R PER A. MOHAN ALANKAMONY, AM: THIS APPEAL IS FILED BY THE REVENUE AGGRIEVED BY TH E ORDER OF THE LD.CIT(A)-I, COIMBATORE DATED 17.05.2 013 IN ITA NO.197/11-12 PASSED UNDER SECTION 143(3) OF THE AC T. 2. THE APPEAL FILED BY THE REVENUE IS BARRED BY LI MITATION OF TWENTY DAYS. THE REVENUE FILED AN AFFIDAVIT EXPLAINING THE REASON THAT DUE TO DISLOCATION OF RECORDS OF THIS CASE THERE IS A DELAY IN FILING OF APPEAL THEREFORE PRAYS FOR CON DONATION OF DELAY. WE HAVE PERUSED THE REASONS AND ARE SATISFIE D THAT THERE IS A REASONABLE CAUSE FOR THE DELAY IN FILING OF THE 2 ITA NO.1651/MDS/2013 APPEAL. IN THE INTEREST OF JUSTICE, WE CONDONE THE DELAY IN FILING OF THE APPEAL. THE PETITION FOR CONDONATION OF DELAY IS ALLOWED AND THE APPEAL IS ADMITTED. 3. ON HEARING THE LD. DEPARTMENTAL REPRESENTATIVE, WE FIND THAT THE TAX EFFECT IN THE APPEAL IS LESS THAN ` 10 LAKHS. THE CBDT IN ITS CIRCULAR NO.21/2015 DATED 10.12.201 5 INSTRUCTED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WHERE THE TAX EFFECT IS LESS THAN ` 10 LAKHS. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THI S CIRCULAR OF CBDT IS BINDING ON THE OFFICERS OF THE DEPARTMENT. THEREFORE, THE REVENUE CANNOT PROCEED FURTHER IN TH E APPEAL. ACCORDINGLY, THE APPEAL STANDS DISMISSED. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH JANUARY, 2016 SD/- SD/- ( . . . ) ( . ) (N.R.S.GANESAN) ( A.M OHAN ALANKAMONY ) # % / JUDICIAL MEMBER % / ACCOUNTANT MEMBER # /CHENNAI, ( /DATED 20 TH JANUARY, 2016 SOMU *+ ,+ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. - () /CIT(A) 4. - /CIT 5. + 1 /DR 6. /GF .