ITO Non Corporate Ward 17(2) , CHENNAI V. M.L.Mangesh , CHENNAI

ITA 1688/CHNY/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5552 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-12-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 10-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS S VIJAYA PRABHA
• Assessee Lawyers: K MANGESH
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ I T.A. NO. 1688 /MDS/201 7 / ASSESSMENT YEAR :20 0 5 - 0 6 THE INCOME TAX OFFICER , NON CORPORATE WARD 17 (2 ) , 5 TH FLOOR, ROOM NO. 516, BSNL COMPLEX, 16, GREAMS ROAD, CHENNAI 600 0 06 . VS. SHRI M.L. MANGES H, NO. 72, (OLD NO. 93/C - 56), T.S. GOPAL NAGAR, THIRUVOTTIYUR, CHENNAI 600 01 9 . [PAN:A DYPM3599D ] ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : MRS. S. VIJAYAPRABHA , J CIT / RESPONDENT BY : SHRI K. MANGESH , CA / DATE OF HEARING : 0 5 . 12 .201 7 / DATE OF P RONOUNCEMENT : 27 . 12 .201 7 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDE R OF THE COMMISSIONER OF INCOME TAX (APPEALS) 5 , CHENNAI DATED 09 .0 5.2017 RELEVANT TO THE ASSESSMENT YEAR 20 0 5 - 0 6 [WRONGLY TYPED AS 2007 - 08] . IN FORM NO. 36 UNDER COL. 3 ASSESSMENT YEAR , IT IS MENTIONED AS 2007 - 08, WHEREAS, IN THE ASSESSMENT ORDER DATE D 08.03.2013, FORM NO. 35 FILED BEFORE THE LD. CIT(A) AS WELL AS IN THE APPELLATE ORDER, THE ASSESSMENT YEAR IS MENTIONED AS 2005 - 06. I.T.A. NO . 1688 /M/ 17 2 2. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT IN THE APPEAL FILED BY THE REVENUE IS LESS THAN THE MONETARY LIMIT OF .10,00,000/ - FIXED BY THE CBDT TO FILE AN APPEAL BY THE REVENUE BEFORE THE TRIBUNAL AS PER THE CBDT CIRCULAR NO. 21/2015, DATED 10.12.2015. THE LD. DR FAIRLY CONCEDED THE SUBMISSIONS MADE BY THE LD. COUNSEL FOR T HE ASSESSEE. BEING SO, THE REVENUE AUTHORITIES ARE PRECLUDED FROM FILING THE APPEAL BEFORE THE TRIBUNAL, SINCE THE TAX EFFECT IS LESS THAN .10,00,000/ - IN THIS APPEAL. ACCORDINGLY, THE APPEAL FILED BY THE REVENUE IS DISMISSED AS UN - ADMITTED. 3 . IN THE R ESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED ON THE 27 TH DECEMBER, 201 7 AT CHENNAI. SD/ - SD/ - (A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 27 . 12 .201 7 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.