ACIT, CENTRAL CIRCLE - 1 (1), CHENNAI V. SHRI A. DEIVASIGAMANI, CHENNAI

ITA 2136/CHNY/2019

• Counselvise Citation: [2019] 114 COUNSELVISE.COM (IT) 6152 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 18-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR M SRINIVASA RAO
• Assessee Lawyers: S VIDYA
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . . . , !' #, % !& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ./ ITA NOS.2135 TO 2138/CHNY/2019 ' (' / ASSESSMENT YEARS : 2013-14 TO 2016-17 THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), CHENNAI. V. SHRI A. DEIVASIGAMANI, NO.2/293, FIRST CROSS STREET, PUSHPA NAGAR, IYYPANTHANGAL, CHENNAI 600 056. PAN : ADPPD 3761M ( )* /APPELLANT) ( +,)* /RESPONDENT ) )* - . /APPELLANT BY : DR. M. SRINIVASA RAO, CIT +,)* - . /RESPONDENT BY : MS. S. VIDYA, C.A / - '% /DATE OF HEARING : 13.11.2019 0#( - '% /DATE OF PRONOUNCEMENT : 13.11.2019 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THESE FOUR APPEALS OF THE REVENUE ARE DIRECTED AGAI NST THE COMMON ORDER OF THE COMMISSIONER OF INCOME TAX (APP EALS)-18, CHENNAI DATED 26.04.2019 AND PERTAINING TO ASSESSME NT YEARS 2013-14 TO 2016-17. WE HEARD THESE FOUR APPEALS OF THE REV ENUE TOGETHER AND DISPOSING THE SAME BY THIS COMMON ORDER. 2 I.T.A. NOS.2135 TO 2138/CHNY/19 2. ON HEARING THE LD. DEPARTMENTAL REPRESENTATIVE, WE FIND THAT THE TAX EFFECT IN THESE CASES IS LESS THAN ` 50 LAKHS. THE CBDT IN ITS CIRCULAR NO.17/2019 DATED 08.08.2019 INCREASED THE MONETARY LIMIT FOR FILING APPEAL BEFORE THIS TRIBUNAL AND INSTRUCTED ITS OFFI CERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WHERE THE TAX EFFEC T IS LESS THAN ` 50 LAKHS. THIS TRIBUNAL IS OF THE CONSIDERED OPINION T HAT THIS CIRCULAR OF CBDT IS BINDING ON THE OFFICERS OF THE DEPARTMENT. THEREFORE, THE REVENUE CANNOT PROCEED FURTHER IN THESE APPEALS. A CCORDINGLY, THESE FOUR APPEALS STAND DISMISSED. 3. IN THE RESULT, ALL THE FOUR APPEALS OF THE REVEN UE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH NOVEMBER, 2019 AT CHENNAI. SD/- SD/- ( !' # ) ( . . . ) ( RAMIT KOCHAR ) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 3 /DATED, THE 13 TH NOVEMBER, 2019. EDN, SR. PS - +' 4 54(' /COPY TO: 1. )* /APPELLANT 2. +,)* /RESPONDENT 3. / 6' () /CIT(A) 4. / 6' /CIT, 5. 47 +' /DR 6. ' 8 /GF.