DCIT Corporate Circle 3(2), CHENNAI V. Premalatha Barathan, CHENNAI

ITA 1672/CHNY/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 7900 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 15-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SREENIVASA RAO
• Assessee Lawyers: S P PALANIAP
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , D BENCH, CHENNAI . . . , . , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.1672/CHNY/2018 ( / ASSESSMENT YEAR: 2008-09) THE DCIT, CORPORATE CIRCLE 3 (2), CHENNAI 34. VS MRS. PREMALATHA BARATHAN, 2A, CIT COLONY, BISHOP WALLERS, AVENUE (W) MYLAPORE, CHENNAI 600 034. PAN: AGTPP5587A ( /APPELLANT) ( /RESPONDENT) /APPELLANT BY : SHRI SREENIVASA RAO, CIT /RESPONDENT BY : SHRI SP PALANIAPPAN, FCA /DATE OF HEARING : 18.09.2018 /DATE OF PRONOUNCEMENT : 18.09.2018 / O R D E R PER A. MOHAN ALANKAMONY, AM:- THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-13, CHENNAI DATED 20.02.2018 IN ITA NO.1364/CIT(A)-13/2008-09 FOR THE ASSESSMENT YEAR 2008-09 PASSED U/S.250(6) R.W.S. 143(3) OF THE ACT. 2. THERE IS A DELAY OF 01 DAY IN FILING THE APPEAL BY THE REVENUE. THE LD.DCIT HAS FURNISHED AN AFFIDAVIT BEFORE US STATING THAT THE DELAY HAD OCCURRED AS THE SANCTION FOR FILING THE APPEAL FROM VARIOUS HIGHER 2 ITA NO. 1672/CHNY/2018 AUTHORITIES WAS RECEIVED LATE. IT WAS THEREFORE PLEADED THAT THE SHORT DELAY IN FILING THE APPEAL MAY BE CONDONED. THE LD.AR STRONGLY OBJECTED TO THE SUBMISSION OF THE LD.DR AND PLEADED FOR DISMISSING THE APPEAL OF THE REVENUE. HOWEVER, AFTER HEARING BOTH SIDES, THOUGH WE DO NOT APPRECIATE THE LETHARGIC FUNCTIONING OF THE REVENUE, IN THE INTEREST OF JUSTICE WE ARE OF THE CONSIDERED VIEW THAT THE SHORT DELAY IN FILING THE APPEAL REQUIRES TO BE CONDONED. ACCORDINGLY WE HEREBY CONDONE THE DELAY OF 1 DAY IN FILING THE APPEAL BY THE REVENUE AND PROCEED TO HEAR THE CASE ON MERITS. 3. AT THE OUTSET, THE LD.AR SUBMITTED BEFORE US THAT THE ABOVE MENTIONED APPEAL IS NOT MAINTAINABLE DUE TO THE LATEST CIRCULAR NO.3/2018 DATED 11.07.2018 ISSUED BY THE CBDT WITH RESPECT TO MONETARY LIMIT. HENCE, IT WAS PLEADED THAT THE APPEAL OF THE REVENUE MAY BE DISMISSED. THE LD. DR COULD NOT CONTROVERT TO THE SUBMISSION OF THE LD.AR. 4. AFTER HEARING BOTH SIDES WE FIND MERIT IN THE SUBMISSION OF THE LD.AR. T HE CBDT IN ITS LATEST CIRCULAR NO.3/2018 DATED 11.07.2018 HAD FIXED THE MONETARY TAX EFFECT AS RS.20 LAKHS FOR FILING APPEAL BEFORE THE TRIBUNAL . FURTHER, IT IS APPARENT FROM THE ORDERS OF THE LD.REVENUE AUTHORITIES THAT IN THE CASE OF THE ASSESSEE, TAX EFFECT IS BELOW RS.20 LAKHS WHICH 3 ITA NO. 1672/CHNY/2018 IS ALSO CONCEDED BY THE LD.DR. HENCE DUE TO THE INSTRUCTIONS ISSUED BY THE CBDT VIDE ITS CIRCULAR MENTIONED HEREIN ABOVE, WE HEREBY HOLD THAT THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND ACCORDINGLY THE APPEAL OF THE REVENUE IS DISMISSED. 5. IN THE RESULT THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 18 TH SEPTEMBER, 2018 AT CHENNAI. SD/- SD/- /CHENNAI, /DATED 18 TH SEPTEMBER, 2018 RSR /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. /GF ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) / ACCOUNTANT MEMBER