DCIT Central Circle 2(4), CHENNAI V. Kerry Reliable Logistics P Ltd., CHENNAI

ITA 1953/CHNY/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6660 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 18-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J PAVITHRAN KUMAR
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH : CHENNAI , . , [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY , JUDICIAL MEMBER ] !' ./I.T.A. NOS.1953, 1954, 1955 & 1956/CHNY/2018. #$% &$ / ASSESSMENT YEARS : 2011-12, 2012-13, 2013-14 & 2014-2015. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(4), CHENNAI 600 034. VS. M/S. KERRY RELIABLE LOGISTICS PVT LTD, NEW NO.92, OLD NO.187, EMR COMPLEX, THAMBU CHETTY STREET, CHENNAI 600 001. [PAN AAACR 4683H] ( / APPELLANT) ( /RESPONDENT) !' '( ) * / APPELLANT BY : SHRI. J. PAVITHRAN KUMAR, JCIT. +,'( ) * /RESPONDENT BY : SHRI. S. SRIDHAR, ADVOCATE # - ) . /DATE OF HEARING : 15-10-2019 /0&% ) . /DATE OF PRONOUNCEMENT : 15-10-2019 / O R D E R PER INTURI RAMA RAO, ACCOUNTANT MEMBER THESE ARE APPEALS FILED BY THE REVENUE DIRECTED AGAINST COMMON ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX ITA NOS.1953 TO 1956 /2018 :- 2 -: (APPEALS)-18, CHENNAI, DATED 05.03.2018 FOR THE ASS ESSMENT YEARS 2011-12, 2012-13, 2013-14 & 2014-2015. 2. IT IS STATED BEFORE US THAT THE TAX EFFECT IN ALL T HESE CASES ARE LESS THAN A50 LAKHS AND THEREFORE, THE CIRCULA R NO. 17/2019 DATED 08.08.2019 ISSUED BY THE CENTRAL BOARD OF DIRECT T AXES (CBDT) IN EXERCISE OF ITS POWER VESTED UNDER SEC. 268A(1) OF THE IT ACT COMES INTO PLAY WHEREIN, THE MONETARY LIMIT FOR FILING TH E APPEAL BY THE REVENUE BEFORE THE ITAT AND VARIOUS HIGH COURTS AS WELL AS APEX COURT ARE REVISED WITH AN OBJECT OF THE REDUCING TH E TAX LITIGATION. VIDE PARA 3 OF THE SAID CIRCULAR (SUPRA) IT IS STATED TH AT IN CASES WHERE THE TAX EFFECT IN THE APPEALS TO BE FILED BEFORE THE AP PELLATE TRIBUNAL DOES NOT EXCEED A 50 LAKHS APPEALS SHOULD NOT BE FILED. THUS TAKING A NOTE OF CBDT CIRCULAR NO. 17/2019, DATED 08.08.2019 AND CONSIDERING THE FACT THAT THE TAX EFFECT IN THE INSTANT APPEALS ARE LESS THAN A50 LAKHS, THE PRESENT APPEALS DESERVES TO BE DISMISSED AS NOT PRESSED / NOT MAINTAINABLE. HOWEVER, WE MAKE IT CLEAR THAT THE IS SUES RAISED IN THE INSTANT APPEALS ARE LEFT OPEN TO BE EXAMINED IN THE APPROPRIATE PROCEEDINGS, IF ARISES, IN FUTURE. AT THE SAME TIM E, WE ALSO MAKE IT CLEAR THAT IF THE APPEALS FALL IN ANY OF THE EXCEPT IONS REFERRED TO IN THE ABOVE SAID CBDT CIRCULAR, THE REVENUE IS AT LIBERTY TO MOVE AN APPLICATION FOR RECALLING THE ORDER IF SO ADVISED. ACCORDINGLY, IN THE ITA NOS.1953 TO 1956 /2018 :- 3 -: LIGHT OF CBDT CIRCULAR NO.17/2019 DATED 08/08/2019, THE APPEALS FILED BY THE REVENUE STAND DISMISSED. 3. IN THE RESULT, THE APPEALS FILED BY THE REVENUE STA ND DISMISSED. ORDER PRONOUNCED ON 15TH DAY OF OCTOBER 2019, A T CHENNAI. SD/- SD/- ( . ! ) (DUVVURU RL REDDY) ' # /JUDICIAL MEMBER ( ) (INTURI RAMA RAO) /ACCOUNTANT MEMBER 1 #- / CHENNAI 2# / DATED: 15TH OCTOBER, 2019. KV 3 ) +.4 5' !6 5&. / COPY TO: 1 . !' '( / APPELLANT 3. 7. (!' ) / CIT(A) 5. 5 :; +.#< / DR 2. +,'( / RESPONDENT 4. 7. / CIT 6. ;$ =- / GF