ITO, CHENNAI V. S.Sridhar, CHENNAI

ITA 1800/CHNY/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 8096 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 7 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2016
• Appeal Filed By: Department
• Bench Allotted: B
• Next Hearing Date: 03-02-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 20-06-2014
• Court: TRIBUNAL
• Department Lawyers: A B KOLI
• Assessee Lawyers: S SRIDHAR
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI , ! ' ! # . $% , & '( BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ ITA NO. 1800/MDS/2014 / ASSESSMENT YEAR : 2009-10 THE INCOME-TAX OFFICER, BUSINESS WARD-V(2), CHENNAI 34. ( APPELLANT) V. SHRI S. SRIDHAR, NO.11/3, BALAJI APARTMENT, THIRUVALLUVAR SALAI, GANDHI NAGAR, ALWAR THIRU NAGAR, CHENNAI 87. PAN BHDPS9644D RESPONDENT) / APPELLANT BY : SHRI A.B.KOLI, JCIT / RESPONDENT BY : SHRI S. SRIDHAR, ADVOCATE ! / DATE OF HEARING : 03.02.2016 '# ! / DATE OF PRONOUNCEMENT: 03.02.2016 ) / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME-TAX(APPEALS) DATED 8 .1.2014 FOR THE ASSESSMENT YEAR 2009-10. - - ITA 1800/14 2 2. THE LD. DEPARTMENTAL REPRESENTATIVE FAIRLY CONC EDED THAT TAX EFFECT IN THIS APPEAL IS LESS THAN MONETARY LIM IT OF 10,00,000/- FIXED BY THE CBDT TO FILE AN APPEAL BY THE REVENUE BEFORE THE TRIBUNAL AS PER THE CBDT CIRCULA R NO.21/2015, DATED 10 TH DECEMBER, 2015. BEING SO, THE REVENUE AUTHORITIES ARE PRECLUDED FROM FILING THE A PPEAL BEFORE THE TRIBUNAL, SINCE THE TAX EFFECT IS LESS THAN 10,00,000/- IN THIS APPEAL. ACCORDINGLY, THE REVENUE APPEAL IS DISMIS SED AS UN- ADMITTED. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED ON WEDNESDAY, THE 3 RD OF FEB., 2016 AT CHENNAI. SD/- SD/- ( $ % . & '( ) ( ) * + , ) DUVVURU RL REDDY - ./012304556037- 8 9: /JUDICIAL MEMBER ! 9:;<<5=1>01>?@AB@3 )8 /CHENNAI, C9 /DATED, THE 3 RD FEB., 2016. MPO* 9D EFGF /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. H- /CIT(A) 4. H /CIT 5. FIJ K /DR 6. J(L /GF.