ACIT Non Corporate Circle 7(1), CHENNAI V. Bathula Chinnaboy Reddy, CHENNAI

ITA 2161/CHNY/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1469 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 1 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 18-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N VIJAY KUMAR
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , . !, # !$ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO.2161/CHNY/2018 & '& / ASSESSMENT YEAR : 2014-15 THE ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 7(1), CHENNAI - 600 034. V. SHRI BATHULA CHINNABOY REDDY, PLOT NO.213, BLOCK I, VALLALAR KUDIYIRUPPU, ANNA NAGAR WEST, CHENNAI - 600 040. PAN : ADHPR 4901 R ()*/ APPELLANT) (+,)*/ RESPONDENT) )* - . / APPELLANT BY : SHRI AR.V. SREENIVASAN, JCIT +,)* - . / RESPONDENT BY : SHRI N. VIJAY KUMAR, CA ./ ITA NO.2259/CHNY/2018 & '& / ASSESSMENT YEAR : 2010-11 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(3), CHENNAI - 600 034. V. SHRI G. VARADARAJAN, NO.393, GVR BHAVAN, THIRUVOTTIYUR HIGH ROAD, CHENNAI - 600 019. PAN : AAEPV 0205 C ()*/ APPELLANT) (+,)*/ RESPONDENT) )* - . / APPELLANT BY : SHRI AR.V. SREENIVASAN, JCIT +,)* - . / RESPONDENT BY : NONE 2 I.T.A. NO.2161/CHNY/18 & 11 OTHER APPEALS ./ ITA NO.1645/CHNY/2016 & '& / ASSESSMENT YEAR : 2004-05 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1), TRICHY 620 001. V. SHRI E. MOHAMED ALI, OMEGA ENGINEERING, NO.188/2A, NEW STREET, SEMBATTU, TRICHY 21. PAN : AACPA 7711 L ()*/ APPELLANT) (+,)*/ RESPONDENT) )* - . / APPELLANT BY : SHRI AR.V. SREENIVASAN, JCIT +,)* - . / RESPONDENT BY : SHRI N. ARJUNRAJ, CA FOR SHRI S. SRIDHAR, ADVOCATE ./ ITA NOS.658 & 659/CHNY/2019 & '& / ASSESSMENT YEARS : 2014-15 & 2015-16 THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 3(2), CHENNAI - 600 034. V. M/S UNIFI FINANCIAL PVT. LTD., NO.11, KAKANI TOWERS, 15, KHADER NAWAZ KHAN ROAD, NUNGAMBAKKAM, CHENNAI - 600 006. PAN : AAACU 9696 F ()*/ APPELLANT) (+,)*/ RESPONDENT) )* - . / APPELLANT BY : SHRI AR.V. SREENIVASAN, JCIT +,)* - . / RESPONDENT BY : NONE ./ ITA NO.1800/CHNY/2019 & '& / ASSESSMENT YEAR : 2016-17 THE INCOME TAX OFFICER, NON CORPORATE WARD 1(1), CHENNAI - 600 034. V. SHRI AMIT VASHDEV, NO.7, HAL AFEEZ RESIDENCY, C-3, CATHEDRAL GARDEN ROAD, NUNGAMBAKKAM, CHENNAI - 600 034. PAN : ACYPV 8207 G ()*/ APPELLANT) (+,)*/ RESPONDENT) )* - . / APPELLANT BY : SHRI AR.V. SREENIVASAN, JCIT +,)* - . / RESPONDENT BY : SH. P. RANGA RAMANUJAM, CA 3 I.T.A. NO.2161/CHNY/18 & 11 OTHER APPEALS ./ ITA NO.1801/CHNY/2019 & '& / ASSESSMENT YEAR : 2014-15 THE DEPUTY COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 2(1), CHENNAI - 600 034. V. SHRI MUTHUNAYAGAM GAUDAMA VASAN, NO.157/48, LUZ CHURCH ROAD, MYLAPORE, CHENNAI - 600 004. PAN : ADOPG 4031 G ()*/ APPELLANT) (+,)*/ RESPONDENT) )* - . / APPELLANT BY : SHRI AR.V. SREENIVASAN, JCIT +,)* - . / RESPONDENT BY : SHRI N. ARJUNRAJ, CA FOR SHRI S. SRIDHAR, ADVOCATE ./ ITA NO.1802/CHNY/2019 & '& / ASSESSMENT YEAR : 2013-14 THE INCOME TAX OFFICER, NON CORPORATE WARD - 14(1), CHENNAI - 600 034. V. SHRI M. SATHISH ABRAHAM, NO.49, VELACHERY ROAD, LITTLE MOUNT, SAIDAPET, CHENNAI - 600 015. PAN : BIWPS 8966 A ()*/ APPELLANT) (+,)*/ RESPONDENT) )* - . / APPELLANT BY : SHRI AR.V. SREENIVASAN, JCIT +,)* - . / RESPONDENT BY : NONE ./ ITA NO.1831/CHNY/2019 & '& / ASSESSMENT YEAR : 2013-14 THE ASSISTANT COMMISSIONER OF INCOME TAX, NON-CORPORATE CIRCLE 7(1), CHENNAI - 600 034. V. M/S GANGA SWEETS, NO.2, TNHB SHOPPING COMPLEX, ANNA NAGAR WEST EXTENSION, CHENNAI - 600 101. PAN : AADFG 0544 N ()*/ APPELLANT) (+,)*/ RESPONDENT) )* - . / APPELLANT BY : SHRI AR.V. SREENIVASAN, JCIT +,)* - . / RESPONDENT BY : NONE 4 I.T.A. NO.2161/CHNY/18 & 11 OTHER APPEALS ./ ITA NO.1836/CHNY/2019 & '& / ASSESSMENT YEAR : 2014-15 THE INCOME TAX OFFICER, NON CORPORATE WARD 18(2), CHENNAI - 600 034. V. SHRI N.V. SRINIVASAN, 6, SUNDARAM STREET, KUPPUSAMY NAGAR, MANAVALANAGAR, THIRUVALLUR 602 002. PAN : CIXPS 9541 K ()*/ APPELLANT) (+,)*/ RESPONDENT) )* - . / APPELLANT BY : SHRI AR.V. SREENIVASAN, JCIT +,)* - . / RESPONDENT BY : NONE ./ ITA NO.3477/CHNY/2018 & '& / ASSESSMENT YEAR : 2015-16 THE INCOME TAX OFFICER, WARD 2, VILLUPURAM. V. SHRI R. BASKARAN, NO.2, MADRAS ROAD, TINDIVANAM 604 001. PAN : AGBPR 2053 H ()*/ APPELLANT) (+,)*/ RESPONDENT) )* - . / APPELLANT BY : SHRI AR.V. SREENIVASAN, JCIT +,)* - . / RESPONDENT BY : SHRI N. ARJUNRAJ, CA FOR SHRI S. SRIDHAR, ADVOCATE ./ ITA NO.886/CHNY/2019 & '& / ASSESSMENT YEAR : 2013-14 THE ASSISTANT COMMISSIONER OF INCOME TAX (OSD), CORPORATE RANGE 1, CHENNAI - 600 034. V. SHRI MARK PREMKUMAR PAUL, H5047/B, PONNI COLONY, 25 TH STREET, ANNA NAGAR, CHENNAI - 600 040. PAN : AAAPP 3126 C ()*/ APPELLANT) (+,)*/ RESPONDENT) )* - . / APPELLANT BY : SHRI AR.V. SREENIVASAN, JCIT +,)* - . / RESPONDENT BY : NONE / - 0# / DATE OF HEARING : 22.08.2019 12' - 0# / DATE OF PRONOUNCEMENT : 22.08.2019 5 I.T.A. NO.2161/CHNY/18 & 11 OTHER APPEALS / O R D E R PER BENCH : THESE APPEALS OF THE REVENUE ARE DIRECTED AGAINST THE RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS), CHENNAI. WE HEARD ALL THESE APPEALS OF THE REVENU E TOGETHER AND DISPOSING THE SAME BY THIS COMMON ORDER. 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 THAT THIS CIRCULAR OF CBDT IS BINDING ON THE OFFICERS OF THE DEPARTMENT. THEREFORE, THE REVENUE CANNOT PROCEED FURTHER IN THESE APPEALS. A CCORDINGLY, THESE APPEALS STAND DISMISSED. 3. IN THE RESULT, ALL THE APPEALS OF THE REVENUE ST AND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND AUGUST, 2019 AT CHENNAI. SD/- SD/- (. ! ) ( . . . ) (S. JAYARAMAN) (N.R.S. GANESAN) # / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 6 I.T.A. NO.2161/CHNY/18 & 11 OTHER APPEALS 4 /DATED, THE 22 ND AUGUST, 2019. KRI. - +056 76'0 /COPY TO: 1. )* /APPELLANT 2. +,)* /RESPONDENT 3. / 80 () /CIT(A) 4. / 80 /CIT, 5. 69 +0 /DR 6. :& ; /GF.