ITO Non Corporate Ward 8(1), CHENNAI V. Putty Reddy Murali Babu, CHENNAI

ITA 2009/CHNY/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2970 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 22-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K.P. GANGI REDDY
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . . . , . !, # !$ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO.2009/CHNY/2018 & '& / ASSESSMENT YEAR : 2015-16 THE INCOME TAX OFFICER, NON CORPORATE WARD 8(1), CHENNAI - 600 034. V. SHRI PUTTY REDDY MURALI BABU, J-99, PERIYAR VEGETABLE MARKET, KOYAMBEDU, CHENNAI - 600 092. PAN : BVLPM 3657 A ()*/ APPELLANT) (+,)*/ RESPONDENT) )* - . / APPELLANT BY : SHRI R. CLEMENT RAMESH KUMAR, ADDL.CIT +,)* - . / RESPONDENT BY : SHRI K.P. GANGI REDDY, I.T.P. / - 0# / DATE OF HEARING : 26.02.2019 12' - 0# / DATE OF PRONOUNCEMENT : 26.02.2019 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-9, CHENNAI, DA TED 20.04.2018 AND PERTAINS TO ASSESSMENT YEAR 2015-16. 2. ON HEARING THE LD. DEPARTMENTAL REPRESENTATIVE, WE FIND THAT THE TAX EFFECT IN THIS CASE IS LESS THAN `2 0 LAKHS. THE CBDT IN ITS CIRCULAR NO.3/2018 DATED 11.07.2018 INSTRUCTED ITS OFFICERS TO WITHDRAW ALL THE 2 I.T.A. NO.2009/CHNY/18 APPEALS PENDING BEFORE THE ITAT WHERE THE TAX EFFEC T IS LESS THAN `2 0 LAKHS. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THIS CIRCULAR OF CBDT IS BINDING ON THE OFFICERS OF THE DEPARTMENT. THEREFORE, THE REVENUE CANNOT PROCEED FURTHER IN THIS APPEAL. ACC ORDINGLY, THIS APPEAL STANDS DISMISSED. 3. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 26 TH FEBRUARY, 2019 AT CHENNAI. SD/- SD/- (. !) ( . . . ) (S. JAYARAMAN) (N.R.S. GANESAN) # / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 26 TH FEBRUARY, 2019. KRI. - +056 76'0 /COPY TO: 1. )*/ APPELLANT 2. +,)*/ RESPONDENT 3. / 80 () /CIT(A)-9, CHENNAI-34 4. PRINCIPAL CIT-4, CHENNAI 5. 69 +0 /DR 6. :& ; /GF.