Appeal details
Counselvise Citation
[2019] 115 COUNSELVISE.COM (IT) 7943 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 1 month(s) 22 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
22-08-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
B
Next Hearing Date
29-04-2019
Assessment Year
2010-2011
Appeal Filed On
30-06-2017
Judgement Text
, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . . . , . !', $ '% BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO.1749/CHNY/2018 & C.O. NO.108/CHNY/2018 (IN I.T.A. NO.1749/CHNY/2018) ' (' / ASSESSMENT YEAR : 2008-09 THE INCOME TAX OFFICER, NON CORPORATE WARD - 2(1), CHENNAI. V. SHRI SIDDHARTH NANDAN BAFNA, NO.38/5A, BURKIT ROAD, T. NAGAR, CHENNAI - 600 017. PAN : AAAPB 8408 P (*+/ APPELLANT) ( RESPONDENT & CROSS-OBJECTOR) *+ , - / APPELLANT BY : MS. G.D. JAYANTHI ANGAYARKANNI, JC IT ./*+ , - / RESPONDENT BY : SHRI G. BASKAR, ADVOCATE ./ ITA NO.3125/CHNY/2016 ' (' / ASSESSMENT YEAR : 2012-13 THE ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 4(2), CHENNAI - 600 034. V. M/S KASIM COAL AND LOGISTICS PVT. LTD., NO.T-1, 2 ND FLOOR, YESESI SUPER MARKET BUILD ING, ANNA NAGAR, CHENNAI - 600 040. PAN : AADCK 2097 H (*+/ APPELLANT) (./*+/ RESPONDENT) *+ , - / APPELLANT BY : MS. G.D. JAYANTHI ANGAYARKANNI, JC IT ./*+ , - / RESPONDENT BY : NONE 2 I.T.A. NO.1749/CHNY/18 & 38 OTHER APPEALS & 4 COS ./ ITA NO.1471/CHNY/2018 ' (' / ASSESSMENT YEAR : 2012-13 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), CHENNAI. V. M/S SAS REALTORS PVT. LTD., NO.3, MANGESH STREET, T. NAGAR, CHENNAI - 600 017. PAN : AAFCS 7524 M (*+/ APPELLANT) (./*+/ RESPONDENT) *+ , - / APPELLANT BY : MS. G.D. JAYANTHI ANGAYARKANNI, JC IT ./*+ , - / RESPONDENT BY : SHRI N. ARJUN RAJ, CA FOR SHRI S. SRIDHAR, ADVOCATE ./ ITA NO.251/CHNY/2018 ' (' / ASSESSMENT YEAR : 2014-15 THE ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 9, CHENNAI. V. SHRI BAKTHAVATSALAM VIJAY, NO.122/NEW NO.137, WALAJAH ROAD, CHENNAI - 600 002. PAN : AADPV 8929 J (*+/ APPELLANT) (./*+/ RESPONDENT) *+ , - / APPELLANT BY : MS. G.D. JAYANTHI ANGAYARKANNI, JC IT ./*+ , - / RESPONDENT BY : NONE ./ ITA NO.2316/CHNY/2017 & C.O. NO. 187/CHNY/2017 (IN I.T.A. NO.2316/CHNY/2017) ' (' / ASSESSMENT YEAR : 2007-08 THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 4(1), CHENNAI. V. SHRI JOLLY BANERJI, NO.22, THUSHAR VILLA, 6 TH CROSS STREET, TRUSTPURAM, KODAMBAKKAM, CHENNAI - 600 024. PAN : AACPB 6342 E (*+/ APPELLANT) (RESPONDENT & CROSS-OBJECTOR) *+ , - / APPELLANT BY : MS. G.D. JAYANTHI ANGAYARKANNI, JC IT ./*+ , - / RESPONDENT BY : NONE 3 I.T.A. NO.1749/CHNY/18 & 38 OTHER APPEALS & 4 COS ./ ITA NO.1109/CHNY/2018 ' (' / ASSESSMENT YEAR : 2013-14 THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 4(2), CHENNAI - 600 034. V. M/S KCC PAINT (INDIA) PVT. LTD., K-20, PHASE II, SIPCOT INDUSTRIAL PARK, MAMBAKKAM, SRIPERUMBUDUR, CHENNAI 602 106. PAN : AACCK 8861 G (*+/ APPELLANT) (./*+/ RESPONDENT) *+ , - / APPELLANT BY : MS. G.D. JAYANTHI ANGAYARKANNI, JC IT ./*+ , - / RESPONDENT BY : SHRI T.M. SIVAKUMAR, ADVOCATE ./ ITA NO.1553/CHNY/2019 ' (' / ASSESSMENT YEAR : 2015-16 THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(2), CHENNAI - 600 034. V. M/S BRAYAN AUTOMATIONS PVT. LTD., 33, HINDI PRACHAR SABHA STREET, T. NAGAR, CHENNAI - 600 017. PAN : AAECB 2492 C (*+/ APPELLANT) (./*+/ RESPONDENT) *+ , - / APPELLANT BY : MS. G.D. JAYANTHI ANGAYARKANNI, JC IT ./*+ , - / RESPONDENT BY : SHRI N. ARJUNRAJ, CA FOR SHRI S. S RIDHAR, ADVOCATE ./ ITA NO.729/CHNY/2019 ' (' / ASSESSMENT YEAR : 2014-15 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, SALEM. V. M/S ASHOK WIND FARM PVT. LTD., NO.4/36, BHARATHI STREET, SWARNAPURI, SALEM 636 004. PAN : AAKCA 7684 H (*+/ APPELLANT) (./*+/ RESPONDENT) *+ , - / APPELLANT BY : MS. G.D. JAYANTHI ANGAYARKANNI, JC IT ./*+ , - / RESPONDENT BY : SHRI G. BASKAR, ADVOCATE 4 I.T.A. NO.1749/CHNY/18 & 38 OTHER APPEALS & 4 COS ./ ITA NO.2941/CHNY/2018 ' (' / ASSESSMENT YEAR : 2006-07 THE INCOME TAX OFFICER, NON CORPORATE WARD 7(2), CHENNAI - 600 034. V. SMT. M. GIRIJA DEVI, NEW NO.16, OLD NO.22, B BLOCK, 6 TH STREET, ANNA NAGAR EAST, CHENNAI - 600 102. PAN : AFCPG 4382 A (*+/ APPELLANT) (./*+/ RESPONDENT) *+ , - / APPELLANT BY : MS. G.D. JAYANTHI ANGAYARKANNI, JC IT ./*+ , - / RESPONDENT BY : NONE ./ ITA NOS.1995 & 1996/CHNY/2019 ' (' / ASSESSMENT YEARS : 2012-13 & 2013-14 THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), CHENNAI - 600 034. V. M/S ALLSEC TECHNOLOGIES LTD., NO.560-562, 7 H, CENTURY PLAZA, ANNA SALAI, CHENNAI - 600 018. PAN : AACCA 5106 G (*+/ APPELLANT) (./*+/ RESPONDENT) *+ , - / APPELLANT BY : MS. G.D. JAYANTHI ANGAYARKANNI, JC IT ./*+ , - / RESPONDENT BY : SH. SAROJ KUMAR PARIDA, ADVOCATE ./ ITA NOS.752 & 753/CHNY/2019 ' (' / ASSESSMENT YEAR : 2013-14 THE INCOME TAX OFFICER, NON CORPORATE WARD 7(4), CHENNAI - 600 034. V. SHRI V. MANJUNATH, NO.51, I BLOCK, 10 TH STREET, ANNA NAGAR, CHENNAI - 600 102. PAN : AOGPM 6886 N (*+/ APPELLANT) (./*+/ RESPONDENT) *+ , - / APPELLANT BY : MS. G.D. JAYANTHI ANGAYARKANNI, JC IT ./*+ , - / RESPONDENT BY : SHRI D. ANAND, ADVOCATE 5 I.T.A. NO.1749/CHNY/18 & 38 OTHER APPEALS & 4 COS ./ ITA NOS.3404, 3405, 3406, 3407, 3408 & 3409/CHNY/20 18 ' (' / ASSESSMENT YEARS : 2008-09 TO 2013-14 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1, NO.44, WILLIAMS ROAD, CANTONMENT, TRICHIRAPPALLI. V. SMT. U. UMA MAHESWARI, NO.6/219, 2 ND CROSS, PON NAGAR, TRICHY 620 001. PAN : AAIPU 4108 K (*+/ APPELLANT) (./*+/ RESPONDENT) *+ , - / APPELLANT BY : MS. G.D. JAYANTHI ANGAYARKANNI, JC IT ./*+ , - / RESPONDENT BY : SHRI J. PRABHAKAR, CA ./ ITA NOS.3410, 3411, 3412, 3413, 3414 & 3415/CHNY/20 18 ' (' / ASSESSMENT YEARS : 2008-09 TO 2013-14 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -1, NO.44, WILLIAMS ROAD, CANTONMENT, TRICHIRAPPALLI. V. SHRI U. ARUN BALAJI, NO.6/219, 2 ND CROSS, PON NAGAR, TRICHY 620 001. PAN : ALPPA 4747 E (*+/ APPELLANT) (./*+/ RESPONDENT) *+ , - / APPELLANT BY : MS. G.D. JAYANTHI ANGAYARKANNI, JC IT ./*+ , - / RESPONDENT BY : SHRI J. PRABHAKAR, CA ./ ITA NO.3368/CHNY/2016 ' (' / ASSESSMENT YEAR : 2013-14 THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE -4(1), CHENNAI. V. MS. KALAISELVI JOTHIPRAKASAM, SAI BHAVAN, NO.5/11, KALAIMAGAL NAGAR, 1 ST MAIN ROAD, EKKATTUTHANGAL, CHENNAI - 600 032. PAN : AAEPJ 0508 Q (*+/ APPELLANT) (./*+/ RESPONDENT) *+ , - / APPELLANT BY : MS. G.D. JAYANTHI ANGAYARKANNI, JC IT ./*+ , - / RESPONDENT BY : SHRI G. BASKAR, ADVOCATE 6 I.T.A. NO.1749/CHNY/18 & 38 OTHER APPEALS & 4 COS ./ ITA NO.2083/CHNY/2018 ' (' / ASSESSMENT YEAR : 2014-15 THE ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 6(2), CHENNAI - 600 034. V. M/S SPECSMAKERS OPTICIANS PVT. LTD., NO.5, THIRUMALAI PILLAI ROAD, T. NAGAR, CHENNAI - 600 017. PAN : AAPCS 6371 Q (*+/ APPELLANT) (./*+/ RESPONDENT) *+ , - / APPELLANT BY : MS. G.D. JAYANTHI ANGAYARKANNI, JC IT ./*+ , - / RESPONDENT BY : SH. SAROJ KUMAR PARIDA, ADVOCATE ./ ITA NO.1076/CHNY/2019 ' (' / ASSESSMENT YEAR : 2014-15 THE ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 6(2), CHENNAI - 600 034. V. M/S SICGIL INDUSTRIES GASES LTD., OLD NO.827, DHUN BUILDING, ANNA SALAI, CHENNAI - 600 002. PAN : AAACP 3131 E (*+/ APPELLANT) (./*+/ RESPONDENT) *+ , - / APPELLANT BY : MS. G.D. JAYANTHI ANGAYARKANNI, JC IT ./*+ , - / RESPONDENT BY : SHRI N. ARJUNRAJ, CA FOR SHRI S. SRIDHAR, ADVOCATE ./ ITA NO.2084/CHNY/2018 ' (' / ASSESSMENT YEAR : 2014-15 THE ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 2, NO.2, V P RATHNASAMY NADAR ROAD, BIBIKULAM, MADURAI-625 002. V. M/S RAJAPALAYAM MILLS PVT. LTD., POST BOX NO.1, RAJAPALAYAM MILLS PREMISES, PAC RAMASAMY RAJA SALAI, RAJAPALAYAM 626 117. PAN : AAACR 8897 F (*+/ APPELLANT) (./*+/ RESPONDENT) *+ , - / APPELLANT BY : MS. G.D. JAYANTHI ANGAYARKANNI, JC IT ./*+ , - / RESPONDENT BY : SHRI J. PRABHAKAR, CA 7 I.T.A. NO.1749/CHNY/18 & 38 OTHER APPEALS & 4 COS ./ ITA NO.245/CHNY/2019 ' (' / ASSESSMENT YEAR : 2013-14 THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 3(2), CHENNAI - 600 034. V. M/S V.K.C. FINSOFT SOLUTIONS PVT. LTD., JEYAM KONDAR APARTMENTS, UNIT NO.1B, 1 ST FLOOR, 40/12, MURRAYSS GATE ROAD, ALWARPET, CHENNAI - 600 018. PAN : AABCV 2278 D (*+/ APPELLANT) (./*+/ RESPONDENT) *+ , - / APPELLANT BY : MS. G.D. JAYANTHI ANGAYARKANNI, JC IT ./*+ , - / RESPONDENT BY : SHRI D. PALANIVEL, ADVOCATE ./ ITA NO.1236/CHNY/2019 ' (' / ASSESSMENT YEAR : 2015-16 THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 2(1), CHENNAI - 600 034. V. M/S GLOBAL COAL VENTURES PVT. LTD., NO.3, NATHAN STREET, HARRINGTON ROAD, CHETPET, CHENNAI - 600 031. PAN : AAFCG 1964 P (*+/ APPELLANT) (./*+/ RESPONDENT) *+ , - / APPELLANT BY : MS. G.D. JAYANTHI ANGAYARKANNI, JC IT ./*+ , - / RESPONDENT BY : SHRI N. VIJAY KUMAR, CA ./ ITA NO.1234/CHNY/2019 ' (' / ASSESSMENT YEAR : 2013-14 THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 3(1), CHENNAI - 600 034. V. M/S TAMIL NADU MEDICINAL PLANT FARMS AND HERBAL MEDICINES CORPORATION LTD., ARIGNAR ANNA HOSPITAL CAMPUS, ARUMBAKKAM, CHENNAI - 600 106. PAN : AAACT 2311 G (*+/ APPELLANT) (./*+/ RESPONDENT) *+ , - / APPELLANT BY : MS. G.D. JAYANTHI ANGAYARKANNI, JC IT ./*+ , - / RESPONDENT BY : SHRI G. BASKAR, ADVOCATE 8 I.T.A. NO.1749/CHNY/18 & 38 OTHER APPEALS & 4 COS ./ ITA NO.11/CHNY/2019 ' (' / ASSESSMENT YEAR : 2007-08 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI - 600 034. V. DR. CHALINI MADHIVANAN, G-12, 9 TH STREET, ANNA NAGAR EAST, CHENNAI - 600 102. PAN : ADFPC 9507 J (*+/ APPELLANT) (./*+/ RESPONDENT) *+ , - / APPELLANT BY : MS. G.D. JAYANTHI ANGAYARKANNI, JC IT ./*+ , - / RESPONDENT BY : SHRI D. ANAND, ADVOCATE ./ ITA NOS.1257, 1258, 1259 & 1260/CHNY/2019 ' (' / ASSESSMENT YEARS : 2012-13 TO 2015-16 THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(1), CHENNAI - 600 034. V. M/S ATLAS METAL PROCESSORS PVT. LTD., NEW NO.69 (OLD NO.29), JALEEL PALACE, 3 RD FLOOR, ELDAMS ROAD, TEYNAMPET, CHENNAI - 600 018. PAN : AAACA 7401 Q (*+/ APPELLANT) (./*+/ RESPONDENT) *+ , - / APPELLANT BY : MS. G.D. JAYANTHI ANGAYARKANNI, JC IT ./*+ , - / RESPONDENT BY : NONE ./ ITA NOS.1661 & 1662/CHNY/2017 & C.O. NOS.116 & 117/CHNY/2017 (IN I.T.A. NOS.1661 & 1662/CHNY/2017) ' (' / ASSESSMENT YEARS : 2009-10 & 2010-11 THE INCOME TAX OFFICER, NON CORPORATE WARD 1(1), 63, RACE COURSE ROAD, COIMBATORE. V. M/S SREE RAMU HOTELS, 65, DAVEY & CO LANE, GEETHA HALL ROAD, OPP. RLY STATION, COIMBATORE 641 018. PAN : AAVFS 1374 E (*+/ APPELLANT) (RESPONDENT & CROSS-OBJECT OR) *+ , - / APPELLANT BY : MS. G.D. JAYANTHI ANGAYARKANNI, JC IT ./*+ , - / RESPONDENT BY : SHRI A. ARJUNARAJ, CA 9 I.T.A. NO.1749/CHNY/18 & 38 OTHER APPEALS & 4 COS 0 , 1$ / DATE OF HEARING : 22.08.2019 23( , 1$ / DATE OF PRONOUNCEMENT : 22.08.2019 / O R D E R PER BENCH : THESE APPEALS OF THE REVENUE ARE DIRECTED AGAINST THE RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS), CHENNAI/SALEM/MADURAI/COIMBATORE. IN SOME OF THE C ASES, THE ASSESSEES HAVE ALSO FILED CROSS-OBJECTIONS AGAINST THE ORDERS OF THE CIT(APPEALS). WE HEARD THE APPEALS OF THE REVENUE AND THE CROSS- OBJECTIONS FILED BY THE ASSESSEE TOGETHER AND DISPO SING THE SAME BY THIS COMMON ORDER. 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 INCREAS ED THE MONETARY LIMIT FOR FILING APPEAL BEFORE THIS TRIBUNAL AND IN STRUCTED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WH ERE THE TAX EFFECT IS LESS THAN ` 50 LAKHS. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THIS CIRCULAR OF CBDT IS BINDING ON TH E OFFICERS OF THE DEPARTMENT. THEREFORE, THE REVENUE CANNOT PROCEED FURTHER IN 10 I.T.A. NO.1749/CHNY/18 & 38 OTHER APPEALS & 4 COS THESE APPEALS. ACCORDINGLY, THESE APPEALS STAND DI SMISSED. THE CROSS-OBJECTIONS FILED BY THE ASSESSEES ALSO STAND DISMISSED. 3. IN THE RESULT, THE APPEALS OF THE REVENUE AND TH E CROSS- OBJECTIONS OF THE ASSESSEES STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND AUGUST, 2019 AT CHENNAI. SD/- SD/- (. !' ) ( . . . ) (S. JAYARAMAN) (N.R.S. GANESAN) $ / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 22 ND AUGUST, 2019. KRI. , .167 87(1 /COPY TO: 1. *+ /APPELLANT 2. ./*+ /RESPONDENT 3. 0 91 () /CIT(A) 4. 0 91 /CIT, 5. 7: .1 /DR 6. ;' < /GF.
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