ITO Non Corporate Ward 13(4), CHENNAI V. S.Geethanjali, CHENNAI

ITA 1985/CHNY/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 9945 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 20-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S NETHRAPAL
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI . , , BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER ./I.T.A. NO.1985/CHNY/2018 / ASSESSMENT YEAR : 2012-2013. THE INCOME TAX OFFICER, NON CORPORATE WARD 13 (4), CHENNAI. VS. SMT. S GEETHANJALI, NO.2/40, DHARMARAJA KOIL STREET, PARANKIMALAI, CHENNAI 600 016. [PAN BILPG 3939E] ( / APPELLANT) ( /RESPONDENT) ! ' # / APPELLANT BY : SHRI. S. NETHRAPAL, JCIT $%! ' # /RESPONDENT BY : NONE & ' ' () /DATE OF HEARING : 24-09-2018 *+ ' () /DATE OF PRONOUNCEMENT : 24-09-2018 / O R D E R PER GEORGE MATHAN , JUDICAL MEMBER: THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST AN ORDER DATED 26.03.2018 OF LD. COMMISSIONER OF INCOME-TAX (APPEALS)-14, CHENNAI. 2. LD. DEPARTMENTAL REPRESENTATIVE FAIRLY AGREED THAT THE TAX EFFECT WAS LESS THAN A20,00,000/- AND BY VIRTUE OF PARA 13 OF CBDT ITA NO.1985//2018. :- 2 -: CIRCULAR NO.3/2018, DATED 11.07.2018, PENDING APPEA LS BELOW THE SPECIFIED TAX LIMIT HAD TO BE WITHDRAWN/NOT PRESSED . 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. 4. WE HAVE CONSIDERED THE SUBMISSION OF THE LD. DEPART MENTAL REPRESENTATIVE. SINCE THE TAX EFFECT IN THIS APPEAL IS LESS THAN A20,00,000/-, APPEAL OF THE REVENUE CANNOT SURVIVE . 5. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DIS MISSED . ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON MONDAY, THE 24TH DAY OF SEPTEMBER, 2018, AT CHENNAI . SD/- SD/- ( . !'!# ) (ABRAHAM P. GEORGE) % &' / ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) / JUDICIAL MEMBER - ' / CHENNAI . / DATED:24TH SEPTEMBER, 2018. KV / ' $(0 1 2 1 ( / COPY TO: 1 . ! / APPELLANT 3. & 3( ( ) / CIT(A) 5. 167 $(8 / DR 2. $%! / RESPONDENT 4. & 3( / CIT 6. 79 :' / GF ITA NO.1985//2018. :- 3 -: