ITO Ward 1, Dharmapuri V. K.Rajalingam, Dharmapuri

ITA 1874/CHNY/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0890 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 04-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

, SMC , IN THE INCOME TAX APPELLATE TRIBUNAL B SMC BENCH : CHENNAI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER ./ I.T.A.NO.1874/CHNY/2018 / ASSESSMENT YEAR : 2011-2 THE INCOME TAX OFFICER, WARD I, SHOBHA COMPLEX, ANNASAGARAM MAIN ROAD, DHARMAPURI. 636 704. VS. SHRI K.RAJALINGAM , 4/678,K.R.ILLAM KATCHERI MEDU, HARUR 636 903. [PAN AHCPR 2906 F ] ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR.B.SAGADEVAN,JCIT,D.R /RESPONDENT BY : MR.DINESH,ADVOCATE ! '# / DATE OF HEARING : 19 - 1 1 - 201 8 $% ! '# / DATE OF PRONOUNCEMENT : 19 - 1 1 - 201 8 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-3, CHENNA I IN ITA NO.43/2016-17 DATED 28.03.2018 FOR THE ASSESSM ENT YEAR 2011-12. 2. MR.DINESH REPRESENTED ON BEHALF OF THE ASSESSEE AND MR.B.SAGADEVAN REPRESENTED ON BEHALF OF THE REVENUE. ITA NO.1874/18 :- 2 -: 3. WHEN THE APPEAL IS TAKEN UP FOR HEARING, THE RE PRESENTATIVE OF THE REVENUE AND THE AUTHORISED REPRESENTATIVE OF ASSESSEE FAIRLY SUBMITTED THAT THE TAX EFFECT INVOLVED IN THIS APPE AL IS LESS THAN ` 20 LAKHS. IT WAS A SUBMISSION THAT THE CBDT IN ITS LAT EST CIRCULAR NO.3/2018 DATED 11.07.2018 INSTRUCTED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WHERE THE TAX EFFEC T IS LESS THAN ` 20 LAKHS. THIS TRIBUNAL IS OF THE CONSIDERED OPINION T HAT THIS CIRCULAR OF CBDT IS BINDING ON THE OFFICERS OF THE DEPARTMENT. THEREFORE, THE REVENUE CANNOT PROCEED FURTHER IN THIS APPEAL. ACCO RDINGLY, THE APPEAL FILED BY THE REVENUE STANDS DISMISSED. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 19 TH NOVEMBER, 2018, AT CHENNAI. SD/ - ( ) (GEORGE MATHAN) ! '# / JUDICIAL MEMBER & / CHENNAI ' / DATED: 19 TH NOVEMBER, 2018. K S SUNDARAM (!)* +*! / COPY TO: 1 . / APPELLANT 3. ,!- . / CIT(A) 5. */0!1 / DR 2. / RESPONDENT 4. ,! / CIT 6. 023 / GF