ACIT, CHENNAI V. Anil Sheth, CHENNAI

ITA 1933/CHNY/2016

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 2963 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-03-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 27-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R SRIDEVI
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B B ENCH, CHENNAI , . , % BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S.JAYARAMAN, ACCOUNTANT MEMBER / I.T.A. NO.1933/CHNY/2016 /ASSESSMENT YEAR: 2011-12 THE ASSISTANT COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE-9, CHENNAI. VS SHRI ANIL SETH, 34, LANGS GARDEN ROAD, PUDUPET, CHENNAI-600 002. PAN:ADDPA3880A ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. SRIDHAR DORA, JCIT /RESPONDENT BY : MS.R.SRIDEVI, C.A /DATE OF HEARING : 06.03.2019 /DATE OF PRONOUNCEMENT : 06.03.2019 / O R D E R PER S.JAYARAMAN, AM: THE REVENUE FILED THIS APPEAL AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-10, CHENNAI, IN ITA NO.88/2 013-14/CIT(A)-10 DATED 14.03.2016 FOR THE ASSESSMENT YEAR 2011-12. 2. AT THE TIME OF HEARING, THE LD. DR SUBMITTED THAT THE TAX EFFECT IN THIS APPEAL IS LESS THAN 20,00,000/- AND HENCE THE APPEAL WOULD NOT LIE BEFORE THIS TRIBUNAL BY VIRTUE OF CBDT CIRCULAR NO. 3/2018, DATED 11.07.2018. SINCE THE TAX EFFECT IN THIS APPEAL BEI NG LESS THAN 20,00,000/-, SUCH APPEAL CANNOT SURVIVE. 2 ITANO.1933/CHNY/2016 3. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH MARCH, 2019 AT CHENNAI SD/- SD/- ( ) ( . ) (GEORGE MATHAN) (S.JA YARAMAN) ( ! / JUDICIAL MEMBER) ( ! / ACCOUNTANT MEMBER) /CHENNAI, $ /DATED 06 TH MARCH, 2019 SOMU () *) /COPY TO: 1. APPELLANT 2. RESPONDENT 3. + ( ) /CIT(A) 4. + /CIT 5. ) / /DR 6. 2 /GF