DCIT, CHENNAI V. APA Hotels Pvt. Ltd., CHENNAI

ITA 1724/CHNY/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96145 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2015
• Appeal Filed By: Department
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 28-07-2015
• Court: TRIBUNAL
• Department Lawyers: A B KOLI
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI , ! ' , # $% BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ./ ITA NO. 1724/MDS/2015 / ASSESSMENT YEAR : 2011-12 THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(2), CHENNAI. ( /APPELLANT) VS M/S. APA HOTELS PVT. LTD., 115, THYAGARAYA ROAD, T. NAGAR, CHENNAI 600 017. PAN AACCA9045J ( /RESPONDENT) / APPELLANT BY : SHRI A.B. KOLI, JCIT / RESPONDENT BY : NONE / DATE OF HEARING : 16.09.2015 ! / DATE OF PRONOUNCEMENT : 23.09.2015 & / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THIS APPEAL BY THE REVENUE IS DIRECTED AGAINS T THE ORDER OF THE COMMISSIONER OF INCOME-TAX(APPEALS) DA TED 31.3.2015. 2. THE ONLY GRIEVANCE OF THE REVENUE IN THIS APPEAL IS WITH REGARD TO DELETION OF ADDITION OF ` 92,562/- BY THE COMMISSIONER - - ITA 1724/15 2 OF INCOME-TAX(APPEALS) MADE BY THE ASSESSING OFFICE R UNDER SEC.40(A)(IA) OF THE I.T. ACT. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. W E HAVE HEARD THE LD. D.R. THE TAX EFFECT INVOLVED IN TH IS APPEAL IS LESS THAN ` 4 LAKHS. IN VIEW OF CBDT CIRCULAR NO.5/2014 DATED 10 TH JULY, 2014, THE DEPARTMENT IS PRECLUDED FROM FILING OF THE APPEALS, WHEREIN TAX EFFECT IS LESS THAN ` 4,00,000/-. AS HELD BY THE KOLKATA BENCH OF THE TRIBUNAL IN THE CASE OF ITO VS. SUJIT PANDEY VIDE ORDER DATED 10.09.2014 IN ITA NO.1914(KOL)/20 12, THE CBDT INSTRUCTION NO.5/2014, DATED 10.7.2014 IS APPLICABLE TO PENDING APPEALS ALSO FOR THE REASON THAT THE SAME I S EXACTLY IDENTICAL TO EARLIER INSTRUCTIONS ISSUED BY CBDT. THEREFORE, THIS APPEAL IS NOT MAINTAINABLE. ACCORDINGLY, THIS APPEA L IS DISMISSED. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DIS MISSED. ORDER PRONOUNCED ON WEDNESDAY, THE 23 RD OF SEPT., 2015 AT CHENNAI. SD/- SD/- ( '# $%& ' ) ( ' & ( ) ) *+,-..-/-01234-54-6-37 *+,-234-5889-4 :7 % '; /JUDICIAL MEMBER ';<=>>8?2@-2@A1BC14 '% /CHENNAI, D' /DATED, THE 23 RD SEPT., 2015. MPO* - - ITA 1724/15 3 'E FGHG /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. I*7 /CIT(A) 4. I /CIT 5. GJ$ K /DR 6. $LM /GF.