ITO, CHENNAI V. Proactive Solutech (India) Pvt Ltd., CHENNAI

ITA 1999/CHNY/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 8366 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 01-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Assessee Lawyers: L SEETHARAMAN
• Keywords: Tax effect
• Section: 154

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C B ENCH, CHENNAI . . . , . , % BEFORE SHRI N.R.S.GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.1999/MDS/2016 ( / ASSESSMENT YEAR: 2010-11) THE INCOME TAX OFFICER, CORPORATE WARD-5(2), CHENNAI-34. VS M/S. PROACTIVE SOLUTECH (INDIA) PVT.LTD., 5TH FLOOR, MOOKAMBIKA COMPLEX, 4, LADY DESIKA ROAD, MYLAPORE CHENNAI-600 004. PAN:AAACP9859K ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. A.V.SREEKANTH, JCIT /RESPONDENT BY : MR. L.SEETHARAMAN, ADVOCATE /DATE OF HEARING : 6 TH OCTOBER, 2016 /DATE OF PRONOUNCEMENT : 6 TH OCTOBER, 2016 / O R D E R PER A. MOHAN ALANKAMONY, AM: THIS APPEAL IS FILED BY THE REVENUE AGGRIEVED BY THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (AP PEALS)- 3, CHENNAI DATED 24.03.2016 IN ITA NO.127/2014-15/ A-3 PASSED UNDER SECTION 154 R.W.S 250(6) OF THE ACT. 2. AT THE OUTSET, THE LEARNED AUTHORIZED REPRESENTA TIVE SUBMITTED THAT THE TAX EFFECT IN THE APPEAL IS BELO W ` 10 LAKHS HENCE, AS PER THE CIRCULAR OF THE CBDT NO.21/2015 D ATED 10.12.2015, THE REVENUE IS PREVENTED FROM FILING TH E APPEAL. THE LEARNED DEPARTMENTAL REPRESENTATIVE COULD NOT CONTROVERT TO THE SUBMISSIONS OF THE LEARNED AUTHOR IZED REPRESENTATIVE. 2 ITA NO.1999/MDS/2016 3. AFTER HEARING BOTH SIDES, WE FIND MERIT IN THE CONTENTION OF THE LEARNED AUTHORIZED REPRESENTATIVE. BEFORE US IT IS NOT DISPUTED THAT THE TAX EFFECT IN THE APPEAL NOT LESS THAN ` 10.00 LAKHS. MOREOVER, AS POINTED OUT BY THE LEARNE D AUTHORIZED REPRESENTATIVE THE CBDT IN ITS CIRCULAR NO.21/2015 DATED 10.12.2015 HAS INSTRUCTED ITS OFFI CERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WH ERE THE TAX EFFECT IS LESS THAN ` 10 LAKHS. THEREFORE, WE ARE OF THE CONSIDERED OPINION THAT THIS CIRCULAR OF CBDT IS BI NDING ON THE OFFICERS OF THE DEPARTMENT. HENCE, WE HEREBY H OLD THAT THE APPEAL OF THE REVENUE IS NOT MAINTAINABLE. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 6 TH OCTOBER, 2016 SD/- SD/- ( . . . ) ( . ) (N.R.S.GANESAN) ( A.M OHAN ALANKAMONY ) # % / JUDICIAL MEMBER % / ACCOUNTANT MEMBER # /CHENNAI, ( /DATED 6 TH OCTOBER, 2016 SOMU *+ ,+ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. - () /CIT(A) 4. - /CIT 5. + 1 /DR 6. /GF .