ITO, Nagapattinam V. S.Mohanapriya, Velankanni

ITA 1790/CHNY/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 7952 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2016
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 17-02-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 06-08-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH IRS
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , . ! , '!# BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER ./ I.T.A. NO.1790/MDS/2015 ' $ %$ / ASSESSMENT YEAR : 2008-09 THE INCOME TAX OFFICER, WARD NO.2 NAGAPATTINAM VS. SMT. S. MOHANAPRIYA, NO.41, ANNAPILLAI STREET, VELANKANNI [PAN CBXPM 6348D] ( / APPELLANT) ( /RESPONDENT) &' ( ) / APPELLANT BY : SHRI. A.V. SREEKANTH, IRS, JCIT *+&' ( ) /RESPONDENT BY : NONE ( , / DATE OF HEARING : 17-02-2016 -.% ( , / DATE OF PRONOUNCEMENT : 19-02-2016 / O R D E R PER G. PAVAN KUMAR, JUDICIAL MEMBER : THE APPEAL FILED BY THE REVENUE IS DIRECTED AG AINST ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-2, TIR UCHIRAPALLI IN ITA NO.139/2014-15/CIT(A)/TRY, DATED 19.05.2015 FOR TH E ASSESSMENT YEAR 2008-2009 PASSED U/S.143(3) R.W.S.147 AND 250 OF THE INCOME TAX ACT, 1961 (HEREIN AFTER REFERRED TO AS THE AC T). ITA NO.1790/MDS/2015 :- 2 -: 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE AND WE DECIDED TO PROCEED THE CASE ON MER ITS AND HEARD THE SUBMISSIONS OF LD. DEPARTMENTAL REPRESENTATIVE. TH E LD. DEPARTMENTAL REPRESENTATIVE FAIRLY CONCEDED THAT TAX EFFECT IN THIS APPEAL IS <8,52,525/- WHICH IS LESS THAN MONETARY LIMIT OF < 10,00,000/- FIXED BY THE CBDT TO FILE AN APPEAL BY THE REVENUE BEFO RE THE TRIBUNAL AS PER THE CBDT CIRCULAR NO.21/2015, DATED 10 TH DECEMBER, 2015. BEING SO, THE REVENUE AUTHORITIES ARE PRECLUDED FROM FILI NG THE APPEAL BEFORE THE TRIBUNAL, SINCE THE TAX EFFECT IS LESS THAN <10 ,00,000/- IN THIS APPEAL. ACCORDINGLY, REVENUE APPEAL IS DISMISSED AS UN-ADMITTED. 3. IN THE RESULT, THE APPEAL OF THE REVENU E IS DISMISSED ORDER PRONOUNCED ON FRIDAY, THE 19TH DAY OF FEBR UARY, 2016, AT CHENNAI. SD/- SD/- ( ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER ( . ! ) (G. PAVAN KUMAR) /JUDICIAL MEMBER / CHENNAI / / DATED:19.02.2016 KV 0 ( *',12 32%, / COPY TO: 1 . &' / APPELLANT 3. 4, () / CIT(A) 5. 278 *',' / DR 2. *+&' / RESPONDENT 4. 4, / CIT 6. 89$ : / GF