ACIT, Trichy V. Self Help Promotion for Health & Rural Development, Trichy, Trichy

ITA 2044/CHNY/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96512 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2015
• Appeal Filed By: Department
• Bench Allotted: A
• Next Hearing Date: 16-12-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 30-07-2014
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI , ! ' , # $% & [ BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD , JUDICIAL MEMBER ] ./ I.T.A.NO.925/MDS/2013 & 2044/MDS/2014 / ASSESSMENT YEARS : 2009-10 & 2010-11 THE ASSTT. COMMISSIONER OF INCOME-TAX CIRCLE I(2) TRICHY VS. M /S SELF HELP PROMOTION FOR HEALTH & RURAL DEVELOPMENT(SHEPHERD) NO.A-3, DURGA SHRESTA APARTMENTS 69 OFFICERS COLONY PUTHUR, TRICHY 620 017 [PAN AACTS 1962 P ] ( '( / APPELLANT) ( ')'( /RESPONDENT) / APPELLANT BY : S HRI P RADHAKRISHNAN, JCIT /RESPONDENT BY : SHRI S SRIDHAR, ADVOCATE / DATE OF HEARING : 16 - 12 - 2015 / DATE OF PRONOUNCEMENT : 16 - 12 - 2015 * / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THESE APPEALS OF THE REVENUE ARE DIRECTED AGAIN ST THE DIFFERENT ORDERS OF THE COMMISSIONER OF INCOME-TAX (APPEALS), TIRUCHIRAPALLI, FOR ASSESSMENT YEARS 2009-10 AND 20 10-11. ITA NO.925/13 & 2044/14 :- 2 -: 2. AT THE OUTSET IT WAS NOTED THAT THERE WAS A DELAY O F 4 DAYS IN FILING THE APPEAL IN I.T.A.NO. 925/MDS/2013 BY THE REVENUE. THE DEPARTMENT HAS FILED A PETITION FOR CONDONING THE D ELAY. WE HAVE GONE THROUGH THE CONDONATION PETITION AND FOUND THA T THERE IS A REASONABLE CAUSE FOR FILING THE APPEAL BELATEDLY. ACCORDINGLY, THE DELAY IS CONDONED AND APPEAL IS ADMITTED. 3. NOW, COMING TO THE MERITS OF THE APPEALS, THE TAX E FFECT INVOLVED IS LESS THAN ` 10 LAKHS. IN VIEW OF CBDT CIRCULAR NO.21/15 DATED 10.12.2015, THE REVENUE AUTHORITIES ARE PRECL UDED FROM FILING APPEAL BEFORE THIS TRIBUNAL AND THIS CIRCULAR IS AL SO APPLICABLE TO THE PENDING APPEALS BEFORE THE TRIBUNAL. ACCORDINGLY, THESE APPEALS ARE DISMISSED IN LIMINE. 4. IN THE RESULT, THE APPEALS OF THE REVENUE ARE DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON 16 TH DECEMBER, 2015, AT CHENNAI. SD/- SD/- ( ! ' ) ( CHALLA NAGENDRA RASAD) # / JUDICIAL MEMBER ( ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER !' / CHENNAI #$ / DATED: 16 TH DECEMBER, 2015 RD ITA NO.925/13 & 2044/14 :- 3 -: $%&& '(&)( / COPY TO: & 1 . / APPELLANT 4. & * / CIT 2. / RESPONDENT 5. (+,& - / DR 3. & *&./ / CIT(A) 6. ,0&1 / GF