ACIT Non Corporate Range 13, CHENNAI V. M.Kasthuri, CHENNAI

ITA 1999/CHNY/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 8002 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 21-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AWIJIT RAKSHITJCITD R
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : CHENNAI , . , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.1999/CHNY/2018 / ASSESSMENT YEAR :2012-13 THE ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE RANGE-13, CHENNAI 600 034. VS. SHRI M.KASTHURI , NO.68-2,VELLALAR STREET, ALANDUR,CHENNAI 600 088. [PAN CIHPK 3178 A] ( / APPELLANT) ( /RESPONDENT) ! ' # / APPELLANT BY : MR.AWIJIT RAKSHIT,JCIT,D.R $% ! ' # /RESPONDENT BY : NONE & ' ' () / DATE OF HEARING : 24 - 0 9 - 201 8 * ' () / DATE OF PRONOUNCEMENT : 24 - 0 9 - 201 8 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS-14), CHENN AI IN ITA NO.222/CIT(A)-14/2016-17 DATED 26.03.2018 FOR THE ASSESSMENT YEAR 2012-13. 2. MR.AWIJIT RAKSHIT REPRESENTED ON BEHALF OF THE REVENUE AND NONE REPRESENTED ON BEHALF THE OF THE ASSESSEE. ITA NO.1999/CHNY/2018 :- 2 -: 3. WHEN THE APPEAL IS TAKEN UP FOR HEARING, THE RE PRESENTATIVE OF THE REVENUE SUBMITTED THAT THE TAX EFFECT INVOLV ED IN THIS APPEAL IS LESS THAN ` 20 LAKHS. IT WAS A SUBMISSION THAT THE CBDT IN ITS LATEST CIRCULAR NO.3/2018 DATED 11.07.2018 INSTRUCTED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WHERE THE T AX EFFECT IS LESS THAN ` 20 LAKHS. THIS TRIBUNAL IS OF THE CONSIDERED OPINIO N THAT THIS CIRCULAR OF CBDT IS BINDING ON THE OFFICERS OF THE DEPARTMENT. THEREFORE, THE REVENUE CANNOT PROCEED FURTHER IN TH IS APPEAL. ACCORDINGLY, THE APPEAL FILED BY THE REVENUE STANDS DISMISSED. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 24 TH SEPTEMBER, 2018, AT CHENNAI. SD/ - SD/ - ( . ) (A.MOHAN ALANKAMONY) ! '# / ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) $ '# / JUDICIAL MEMBER - ' / CHENNAI . / DATED: 24.09.2018. K S SUNDARAM / ' $(01 2 1( / COPY TO: 1 . ! / APPELLANT 3. & 3( () / CIT(A) 5. 145 $(6 / DR 2. $% ! / RESPONDENT 4. & 3( / CIT 6. 57 8' / GF