ITO, Kancheepuram V. M/s. Bhavani Oil Mill (Enathur Main Road, Enathur), Kancheepuram

ITA 2034/CHNY/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 8475 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 04-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHIVA SRINIVAS
• Assessee Lawyers: V S JAYAKUMAR
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , . . !' , # $% BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ./ ITA NO.2034/MDS/2016 & '& /ASSESSMENT YEAR : 2006-07 THE INCOME TAX OFFICER, WARD -2, KANCHIPURAM. V. M/S.BHAVANI OIL MILL, (ENATHUR MAIN ROAD, ENATHUR), NO.34, KATCHAPESWARAR SOUTH MADA STREET, KANCHIPURAM 631 502. PAN: AAAFB 3714 A ( () /APPELLANT) ( *+() /RESPONDENT) () , - /APPELLANT BY : SHRI SHIVA SRINIVAS, JCIT *+(),- /RESPONDENT BY : SHRI V.S.JAYAKUMAR, ADVOCATE ,.# /DATE OF HEARING : 21.09.2016 /0' ,.# /DATE OF PRONOUNCEMENT : 21.09.2016 /O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST TH E ORDER OF THE CIT(A) - 7, CHENNAI DATED 26.04.2016 AND PERTAINS TO ASSESSM ENT YEAR 2006-07. 2 I.T.A. NO.2034/MDS/2016 2. THE TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN RS.10,00,000/-. THEREFORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINI ON THAT IN VIEW OF THE CIRCULAR OF THE CBDT INSTRUCTING ITS OFFICERS NOT TO FILE AN APPEAL BEFORE THIS TRIBUNAL WHEREVER, THE TAX EFFECT IS LESS THAN RS.10,00,000/ -, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE BEFORE THIS TRIBUNAL. 3. IN VIEW OF THE ABOVE, THE APPEAL OF REVENUE STAN DS DISMISSED. ORDER PRONOUNCED ON 21 ST SEPTEMBER, 2016 AT CHENNAI. SD/- SD/- ( . . !' ) ( . . . ) (D.S. SUNDER SINGH) (N.R.S. GANESAN) # /ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 1 /DATED, THE 21 ST SEPTEMBER, 2016. SP. , *.!2 32'. /COPY TO: 1. () /APPELLANT 2. *+() /RESPONDENT 3. 4. ( )/CIT(A) 4. 4. /CIT, 5. 25 *. /DR 6. & 6 /GF.