DCIT PONDICHERRY CIRCLE, PUDUCHERRY V. SHRI. SATHIK ALI, PONDICHERRY

ITA 1804/CHNY/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4781 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 28-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A/SMC BENCH : CHENNAI . , BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER ./I.T.A. NO. 1804/CHNY/2018 , / ASSESSMENT YEAR: 2014-2015 THE DY. COMMISSIONER OF INCOME TAX, PONDICHERRY CIRCLE, KANNAIAH BUSINESS CENTRE, NO.378-386, M.G.ROAD, PUDUCHERRY-605 001. VS. SHRI SATHIK ALI, NO.5, PETER NAGAR, JK TOWER BACK SIDE, PONDICHERRY-605 013. [PAN: BBZPS 6299 C] ( / APPELLANT) ( /RESPONDENT) DEPARTMENT BY : MR. B. SAGADEVAN, JCIT. ASSESSEE BY : NONE 4 6 /DATE OF HEARING : 11.10.2018 4 6 /DATE OF PRONOUNCEMENT : 11.10.2018 / O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST AN ORDER DATED 01.03.2018 OF THE COMMISSIONER OF INCOME-TAX (APPEALS), PUDUCHERRY. 2. LD. DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT THE TAX EFFECT WAS LESS THAN RS.20,00,000/- AND BY VIRTUE OF PARA 13 OF CBDT ITA NO.1804/CHNY/2018 :- 2 -: CIRCULAR NO.3/2018, DATED 11.07.2018, PENDING APPEA LS BELOW THE SPECIFIED TAX LIMIT HAD TO BE WITHDRAWN/NOT PRESSED . 3. WE HAVE CONSIDERED THE SUBMISSION OF THE LD. DEPART MENTAL REPRESENTATIVE. SINCE THE TAX EFFECT IN THIS APPEAL IS LESS THAN RS.20,00,000/-, APPEAL OF THE REVENUE CANNOT SURVI VE. 4. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DIS MISSED. ORDER PRONOUNCED ON THE DAY OF 11 TH OCTOBER, 2018, AT CHENNAI. SD/- ( . ) (ABRAHAM P. GEORGE) % / ACCOUNTANT MEMBER : / CHENNAI ; / DATED: OCTOBER 11, 2018 TLN 4 =,>? @? / COPY TO: 1 . B / APPELLANT 3. C () / CIT(A) 5. ? =,,H / DR 2. =IB / RESPONDENT 4. C / CIT 6. / GF