DCIT, CHENNAI V. Smt. Leelabai, CHENNAI

ITA 1789/CHNY/2008

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 8268 (ITAT-CHENNAI)
• Duration Of Justice: 7 year(s) 4 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 31-12-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 25-08-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR MILIND MADHUKAR BHUSARI
• Assessee Lawyers: DR ANITA SUMANTH
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , . !' , $ % BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ ITA NOS.1788 & 1789/MDS/2008 ' (' / ASSESSMENT YEARS : 2004-05 & 2005-06 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE IV(2), CHENNAI - 600 034. V. SMT. LEELABAI, NO.70, GNT ROAD, RED HILLS, CHENNAI - 600 052. PAN : AAAPL 8365 K (*+/ APPELLANT) (,-*+/ RESPONDENT) *+ . / / APPELLANT BY : DR. MILIND MADHUKAR BHUSARI, CIT ,-*+ . / / RESPONDENT BY : DR. ANITA SUMANTH, ADVOCATE 0 . 1$ / DATE OF HEARING : 31.12.2015 2!( . 1$ / DATE OF PRONOUNCEMENT : 01.01.2015 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THESE APPEALS OF THE REVENUE ARE DIRECTED AGAINS T THE RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS)-I, CHENNAI, BOTH DATED 14.05.2008. WE HEARD BOTH THE APPEALS TOGETHER AND DISPOSING OF THE SAME BY THIS COMMON O RDER. 2 I.T.A. NOS.1788 & 1789/MDS/08 2. ON HEARING THE LD. DEPARTMENTAL REPRESENTATIVE, WE FIND THAT THE TAX EFFECT IN THESE CASES IS LESS THAN ` 10 LAKHS. THE CBDT IN ITS CIRCULAR NO.21/2015 DATED 10.12.2015 INSTRUC TED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WH ERE THE TAX EFFECT IS LESS THAN ` 10 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 OF THE REVENUE A RE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST JANUARY, 2016 AT CHENNAI. SD/- SD/- (. !' ) ( . . . ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) $ / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 1 ST JANUARY, 2016. KRI. . ,156 76(1 /COPY TO: 1. *+ /APPELLANT 2. ,-*+ /RESPONDENT 3. 0 81 () /CIT(A)-I, CHENNAI 4. 0 81 /CIT, CENTRAL-I, CHENNAI 5. 69 ,1 /DR 6. :' ; /GF.