ITO Non Corporate Ward 1(1), CHENNAI V. Anitha Amarnath, CHENNAI

ITA 2037/CHNY/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4172 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 26-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SADADEVAN
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A /SMC BENCH : CHENNAI . , BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER ./I.T.A. NO.2037/CHNY/2018 / ASSESSMENT YEAR : 2013-14 THE INCOME TAX OFFICER , NON-CORPORATE WARD 1(1), CHENNAI-34. VS. SMT. ANITHA AMARNATH OLD NO. 10,NEW NO.18, BISHOP WALLERS AVENUE, MYLAPORE CHENNAI-600 004 [PAN A HLPA6275H ] ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI B.SADADEVAN , JCIT /RESPONDENT BY : NONE /DATE OF HEARING : 31 - 1 0 - 201 8 /DATE OF PRONOUNCEMENT : 31 - 10 - 201 8 / O R D E R THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST AN ORDER DATED 23.04.2018 OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-2, CHENNAI. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE RESPONDENT/ASSESSEE. ON PERUSAL OF THE RECORDS, I F IND THAT THE TAX EFFECT IN THIS CASE IS LESS THAN 20,00,000/- AND H ENCE APPEAL WOULD NOT LIE BEFORE THIS TRIBUNAL BY VIRTUE OF CBDT CIRC ULAR NO.3/2018, DATED 11.07.2018. LEARNED DEPARTMENTAL REPRESENTATIVE FA IRLY AGREED TO ITA NO.2037//2018 :- 2 -: THIS. THE TAX EFFECT IN THIS APPEAL BEING LESS THA N 20,00,000/-, SUCH APPEAL CANNOT SURVIVE. 2. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DISMISSED . ORDER PRONOUNCED ON WEDNESDAY, THE 31 ST DAY OF OCTOBER, 2018, AT CHENNAI. SD/- . (ABRAHAM P. GEORGE) / ACCOUNTANT MEMBER / CHENNAI / DATED: 31 ST OCTOBER, 2018 SOMU / COPY TO: 1 . / APPELLANT 3. ( ) / CIT(A) 5. / DR 2. / RESPONDENT 4. / CIT 6. / GF