ACIT Corporate Circle 4(1), CHENNAI V. Dr. (Mrs.) A.Ezhil Malar, CHENNAI

ITA 2124/CHNY/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8353 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 11-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR D KUMUDHA
• Assessee Lawyers: N DEVANATHAN
• Keywords: Tax effect
• Section: 271(1)(c)

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ I.T.A.NO.2124/CHNY/2018 / ASSESSMENT YEAR: 2013-14 THE ASSISTANT COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE 4(1), CHENNAI 600 006. VS. DR. (MRS.) A. EZHIL MALAR, NO. 583, THIRUVOTTIYUR HIGH ROAD, TONDIARPET, CHENNAI 81. [PAN: AAAPE0904B] ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : DR. D. KUMUDHA, JCIT / RESPONDENT BY : SHRI N. DEVANATHAN, ADVOCATE / DATE OF HEARING : 31.12.2018 /DATE OF PRONOUNCEMENT : 31.12.2018 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) 5, CHENNAI DATED 07.05.2018 RELEVANT TO THE ASSESSMENT YEAR 2013-14 PASSED UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961 [ACT IN SHORT] TOWARDS LEVY OF PENALTY OF .19,35,734/-. 2. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT IN THE APPEAL FILED BY THE REVENUE IS LESS THAN THE MONETARY LIMIT OF .20,00,000/- FIXED BY THE CBDT TO FILE AN APPEAL BY THE I.T.A. NO. 2124/CHNY/18 2 REVENUE BEFORE THE TRIBUNAL AS PER THE CBDT CIRCULAR NO. 03/2018, DATED 11.07.2018. THE LD. DR FAIRLY CONCEDED THE SUBMISSIONS MADE BY THE LD. COUNSEL FOR THE ASSESSEE. BEING SO, THE REVENUE AUTHORITIES ARE PRECLUDED FROM FILING THE APPEAL BEFORE THE TRIBUNAL, SINCE THE TAX EFFECT IS LESS THAN .20,00,000/- IN THIS APPEAL. ACCORDINGLY, THE APPEAL FILED BY THE REVENUE IS DISMISSED AS UN-ADMITTED. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED ON THE 31 ST DECEMBER, 2018 AT CHENNAI. SD/- SD/- (A.MOHAN ALANKAMONY) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, 31.12.2018 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.