ITO, Coimbatore V. Shri A.Godwin Maria Visuvasam, Coimbatore

ITA 1855/CHNY/2010

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 9389 (ITAT-CHENNAI)
• Duration Of Justice: 5 year(s) 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2016
• Appeal Filed By: Department
• Bench Allotted: D
• Next Hearing Date: 17-02-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 01-11-2010
• Court: TRIBUNAL
• Department Lawyers: M M BHUSARI
• Assessee Lawyers: S SRIDHAR
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL D BENCH, CHENNAI , . , BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER ./ I.T.A.NO. 1855/MDS/2010 / ASSESSMENT YEAR :2006 - 07 THE INCOME TAX OFFICER , WARD II(5 ), 63, RACE COURSE ROAD, COIMBATORE. VS. SHRI A. GODWIN MARIA VISUVASAM, NO.4/1, KANDASAMY STREET, PULIAKULAM, COIMBATORE 641 0 45. [PAN: A EFPV0151A ] ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI M.M. BHUSARI, CIT / RESPONDENT BY : SHRI S. SRIDHAR , ADVOCATE / DATE OF HEARING : 17 . 0 2 . 201 6 / DATE OF P RONOUNCEMENT : 06 . 0 5 .201 6 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) I , C OIMBATORE DATED 2 0 . 08 .20 1 0 RELEVANT TO THE ASSESSMENT YEAR 200 6 - 0 7 . 2. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT IN THE APPEAL FILED BY THE REVENUE IS LESS THAN THE MONETARY LIMIT OF .10,00,000/ - FIXED BY THE CBDT TO FILE AN APP EAL BY THE REVENUE BEFORE THE TRIBUNAL AS PER THE CBDT CIRCULAR NO. 21/2015, DATED I.T.A. NO . 1855 /M/ 1 0 2 10.12.2015. THE LD. DR FAIRLY CONCEDED THE SUBMISSIONS MADE BY THE LD. COUNSEL FOR THE ASSESSEE. BEING SO, THE REVENUE AUTHORITIES ARE PRECLUDED FROM FILING THE APPEAL BEFOR E THE TRIBUNAL, SINCE THE TAX EFFECT IS LESS THAN .10,00,000/ - IN THIS APPEAL. ACCORDINGLY, THE APPEAL FILED BY THE REVENUE IS DISMISSED AS UN - ADMITTED. 3 . IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED ON THE 6 TH MAY , 20 1 6 AT CHENNAI. SD/ - SD/ - ( CHANDRA POOJARI ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 06. 0 5 .201 6 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.