DCIT, Corpoate Circle-5(1), CHENNAI V. Renault Nissan Automotive India Private Limited, Kancheepuram

ITA 186/CHNY/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6144 (ITAT-CHENNAI)
• Duration Of Justice: 3 year(s) 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 11-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PALANI KUMAR
• Keywords: Audit objection; Tax effect; Tax effect

Judgement Text

आयकर अपीलीय अिधकरण, ‘बी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI ŵी वी. दुगाŊ राव, Ɋाियक सद˟ एवं ŵी मनोज कु मार अŤवाल, लेखा सद˟ के समƗ । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. No.186/Chny/2018 िनधाŊरण वषŊ/Assessment Year: 2010-11 The Deputy Commissioner of Income Tax, Corporate Circle 5(1) Chennai – 34. Vs. M/s. Renault Nissan Automotive India P. Ltd., Plot No. 1, SIPCOT Indl Park, Sriperumbudur, Kanchipuram Dist., Tamil Nadu 602 105. [PAN: AADCR7965B] (अपीलाथŎ /Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri Palani Kumar, CIT ŮȑथŎ की ओर से/Respondent by : Shri N.V. Balaji, Advocate सुनवाई की तारीख/ Date of hearing : 16.12.2021 घोषणा की तारीख /Date of Pronouncement : 20.12.2021 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: This appeal filed by the Revenue is directed against the order of the ld. Commissioner of Income Tax (Appeals) 3, Chennai, dated 29.09.2017 relevant to the assessment year 2010-11. 2. When the appeal was taken up for 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 ₹.50,00,000/- fixed by the CBDT I.T.A. No. 186/Chny/18 2 to file an appeal by the Revenue before the Tribunal as per the CBDT Circular No. 17/2019, dated 08.08.2019. After verification, the ld. DR fairly conceded the submissions made by the ld. Counsel for the assessee and also confirmed that the issue has not emerged out of audit objection. Being so, the Revenue authorities are precluded from filing the appeal before the Tribunal, since the tax effect is less than ₹.50,00,000/- in this appeal. Thus, the appeal filed by the Revenue is not maintainable and is liable to be dismissed. Accordingly, the appeal filed by the Revenue is dismissed. 3. In the result, the appeal filed by the Revenue is dismissed. Order pronounced on the 20 th December, 2021 at Chennai. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, the 20.12.2021 Vm/- आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Appellant, 2.ᮧ᭜यथᱮ/ Respondent, 3. आयकर आयुᲦ (अपील)/CIT(A), 4. आयकर आयुᲦ/CIT, 5. िवभागीय ᮧितिनिध/DR & 6. गाडᭅ फाईल/GF.