ACIT, Tuticorin V. Susee Auto Limited, Tuticorin

ITA 2025/CHNY/2015

• Counselvise Citation: 202521714 RSA 2015
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 17-12-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 28-09-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A B KOLI
• Assessee Lawyers: V S JAYAKUMAR
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . . . , . !'# ! , % !& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ ITA NO.2025/MDS/2015 ( )( / ASSESSMENT YEAR : 2008-09 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE I, TUTICORIN. V. M/S SUSEE AUTO LIMITED, 109/6A, ETTAYAPURAM ROAD, TUTICORIN. PAN : AACCS 5276 R (+,/ APPELLANT) (-.+,/ RESPONDENT) +, / 0 / APPELLANT BY : SH. A.B. KOLI, JCIT -.+, / 0 / RESPONDENT BY : SHRI V.S. JAYAKUMAR, ADVOCATE ./ ITA NO.2024/MDS/2015 ( )( / ASSESSMENT YEAR : 2006-07 THE ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 2(1), CHENNAI - 600 034. V. M/S FOUR M MARITIMR PVT. LTD., BUHARI TOWERS, GROUND FLOOR, NO.4, MOORES ROAD, CHENNAI - 600 006. PAN : AAACF 6163 E (+,/ APPELLANT) (-.+,/ RESPONDENT) +, / 0 / APPELLANT BY : SH. A.B. KOLI, JCIT -.+, / 0 / RESPONDENT BY : NONE 2 I.T.A. NO.2025/MDS/15 I.T.A. NO.2024/MDS/15 I.T.A. NO.2028/MDS/15 ./ ITA NO.2028/MDS/2015 ( )( / ASSESSMENT YEAR : 2010-11 THE INCOME TAX OFFICER, NON CORPORATE WARD 7(5), CHENNAI - 600 034. V. SHRI G. SUBBULAKSHMI, 137A, A-1 BLOCK, 1 ST STREET, ANNA NAGAR WEST, CHENNAI - 600 040. PAN : AAUPS 5920 P (+,/ APPELLANT) (-.+,/ RESPONDENT) +, / 0 / APPELLANT BY : SH. A.B. KOLI, JCIT -.+, / 0 / RESPONDENT BY : NONE 1 / 2% / DATE OF HEARING : 17.12.2015 3') / 2% / DATE OF PRONOUNCEMENT : 17.12.2015 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: ALL THE THREE APPEALS OF THE REVENUE ARE DIRECTE D AGAINST THE RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) AND RELATE TO THREE DIFFERENT ASSESSEES. 2. ON HEARING LD. DEPARTMENTAL REPRESENTATIVE, WE F IND THAT THE TAX EFFECT IN ALL THE THREE APPEALS IS LESS THA N ` 10 LAKHS. THE CBDT IN ITS CIRCULAR NO.21/2015 DATED 10.12.2015 IN STRUCTED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WHERE THE TAX EFFECT IS LESS THAN ` 10 LAKHS. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THIS CIRCULAR OF CBDT IS BI NDING ON THE 3 I.T.A. NO.2025/MDS/15 I.T.A. NO.2024/MDS/15 I.T.A. NO.2028/MDS/15 OFFICERS OF THE DEPARTMENT. THEREFORE, THE REVENUE CANNOT PROCEED FURTHER IN ALL THESE APPEALS. ACCORDINGLY, ALL THE THREE APPEALS ARE DISMISSED. 3. IN THE RESULT, ALL THE THREE APPEALS FILED BY TH E REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH DECEMBER, 2015 AT CHENNAI. SD/- SD/- (. !'# ! ) ( . . . ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 17 TH DECEMBER, 2015. KRI. / -267 87)2 /COPY TO: 1. +, /APPELLANT 2. -.+, /RESPONDENT 3. 1 92 () /CIT(A) 4. 1 92 /CIT, 5. 7: -2 /DR 6. ;( < /GF.