ACIT (OSD) CORPORATE RANGE 1, CHENNAI V. DORMA INDIA P. LTD., CHENNAI

ITA 1669/CHNY/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9493 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2015-2016
• Appeal Filed On: 27-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R. ANITHA
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . . . , !' #, % !& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ./ ITA NOS.1668 & 1669/CHNY/2019 ) *) / ASSESSMENT YEARS : 2014-15 & 2015-16 THE ASSISTANT COMMISSIONER OF INCOME TAX (OSD), CORPORATE RANGE 1, CHENNAI - 600 034. V. M/S DORMA INDIA PVT. LTD., NO.14, PATTULOUS ROAD, ROYAPETTA, CHENNAI - 600 002. PAN : AAACD 3980 D (,-/ APPELLANT) (./,-/ RESPONDENT) ,- 0 1 / APPELLANT BY : SHRI N.V. BALAJI, ADVOCATE ./,- 0 1 / RESPONDENT BY : MS. R. ANITHA, JCIT 2 0 '% / DATE OF HEARING : 19.09.2019 3#* 0 '% / DATE OF PRONOUNCEMENT : 19.09.2019 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : BOTH THE APPEALS OF THE REVENUE ARE DIRECTED AGAI NST THE COMMON ORDER PASSED BY THE COMMISSIONER OF INCOME T AX (APPEALS)-1, CHENNAI, DATED 22.03.2019 AND PERTAIN TO ASSESSMENT YEARS 2014-15 AND 2015-16. 2 I.T.A. NOS.1668 & 1669/CHNY/19 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 THESE APPEALS. ACCORDINGLY, THESE APPEALS STAND DI SMISSED. 3. IN THE RESULT, BOTH THE APPEALS FILED BY THE REV ENUE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH SEPTEMBER, 2019 AT CHENNAI. SD/- SD/- ( !' #) ( . . . ) (RAMIT KOCHAR) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 19 TH SEPTEMBER, 2019. KRI. 3 I.T.A. NOS.1668 & 1669/CHNY/19 0 .' 6 76*' /COPY TO: 1. ,- /APPELLANT 2. ./,- /RESPONDENT 3. 2 8' () /CIT(A)-1, CHENNAI 4. PRINCIPAL CIT, CHENNAI-1, CHENNAI 5. 69 .' /DR 6. ) : /GF.