ITO, Ramanathapuram V. S.A.Seenikatti, L/H Smt. S.Jailani, Ramanathapuram

ITA 1955/CHNY/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 8021 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2016
• Appeal Filed By: Department
• Bench Allotted: B
• Next Hearing Date: 23-02-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 10-09-2015
• Court: TRIBUNAL
• Department Lawyers: A B KOLI JCIT
• Assessee Lawyers: A S SRIRAMAN
• Keywords: Tax effect
• Section: 147

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . , ! , ' #$ % , & ' BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ./ I.T.A.NOS.1953 TO 1957 /MDS./2015 ( / ASSESSMENT YEARS :2002-03TO 2006-07) ITO, WARD-2,SECOND FLOOR, SAPTHAGIRI COMPLEX, 176,VANDIKKARA STREET, RAMANATHAPURAM. VS. SHRI S.A.SEENIKATTI , L/H SMT.S.JAILANI, MRS.HOTEL PASS, 72-B,RAILWAY FEEDER ROAD, RAMANATHAPURAM 623 501. PAN AQXPS 6759 D ( () / APPELLANT ) ( %*() / RESPONDENT ) / APPELLANT BY : MR.A.B.KOLI,JCIT D.R / RESPONDENT BY : MR.A.S.SRIRAMAN,ADVOCATE / DATE OF HEARING : 18.02.2016 ! /DATE OF PRONOUNCEMENT : 18.02.2016 + / O R D E R PER BENCH: THESE FIVE APPEAL ARE FILED BY THE REVENUE AGAIN ST THE DIFFERENT ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX(A) -3, MADURAI ALL THE ORDERS PASSED UNDER SEC.144 R.W.S. 147 OF THE A CT DATED 23.06.2015 FOR ASSESSMENT YEARS 2002-03TO 2006-07. ITA NOS.1953 TO1957 /MDS/2015 2 2. ON HEARING THE LD. DEPARTMENTAL REPRESENTATIVE , WE FIND THAT THE TAX EFFECT IN ALL THESE FIVE CASES IS LESS THAN ` 10 LAKHS. THE CBDT IN ITS CIRCULAR NO.21/2015 DATED 10.12.2015 INSTRUC TED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WH ERE THE TAX EFFECT IS LESS THAN ` 10 LAKHS. THIS TRIBUNAL IS OF THE CONSIDERED OPINI ON THAT THIS CIRCULAR OF CBDT IS BINDING ON THE OFFICERS OF THE DEPARTMENT. THEREFORE, THE REVENUE CANNOT PROCEED FURTHER IN TH ESE FIVE APPEALS. ACCORDINGLY,ALL THE FIVE REVENUES APPEALS FOR ASS ESSMENT YEARS 2002-03 TO 2006-07 STANDS DISMISSED. 3. IN THE RESULT, ALL THE FIVE APPEALS OF REVENUE A RE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUS ION OF HEARING ON WEDNESDAY, THE 18TH OF FEBRUARY, 2016 AT CHENNAI . SD/- SD/- ( . ) (A.MOHAN ALANKAMONY) ( ' #$ % ) ((CHALLA NAGENDRA PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER CHENNAI, DATED THE 18 TH FEBRUARY,2016. K S SUNDARAM. COPY TO: APPELLANT / RESPONDENT CIT(A) /C IT /DR / GF