ITO, Non Corporate Ward 14(3)., Chennai V. Shri Sockalingam Palaniappan, Chennai

ITA 2170/CHNY/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 8005 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 05-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AWIJIT RAKSHITJCITD R
• Assessee Lawyers: N ARJUNRAJ C A
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : CHENNAI , . , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.2170/CHNY/2017 / ASSESSMENT YEAR :2011-12 THE INCOME TAX OFFICER, NON-CORPORATE WARD-14(3), CHENNAI 600 034. VS. SHRI SOCKALINGAM PALANIAPPAN , OLD NO.1, NEW NO.12,52 ND STREET, VII AVENUE, ASHOK NAGAR, CHENNAI 600 083. [PAN AEAPP 4886 R ] ( / APPELLANT) ( /RESPONDENT) ! ' # / APPELLANT BY : MR.AWIJIT RAKSHIT,JCIT,D.R $% ! ' # /RESPONDENT BY : MR.N.ARJUN RAJ,C.A & ' ' () / DATE OF HEARING : 24 - 0 9 - 201 8 * ' () / DATE OF PRONOUNCEMENT : 24 - 0 9 - 201 8 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE REVENUE AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS-14), CHENN AI IN ITA NO.222/2015-16 DATED 23.06.2017 FOR THE ASSESSM ENT YEAR 2013- 14. 2. MR.AWIJIT RAKSHIT REPRESENTED ON BEHALF OF THE REVENUE AND MR.N.ARJUN RAJ REPRESENTED ON BEHALF THE OF THE ASSESSEE. ITA NO.2170/CHNY/2017 :- 2 -: 3. WHEN THE APPEAL IS TAKEN UP FOR HEARING, THE RE PRESENTATIVE OF THE REVENUE AND THE REPRESENTATIVE FOR THE ASSES SEE FAIRLY SUBMITTED THAT THE TAX EFFECT INVOLVED IN THIS APPE AL IS LESS THAN ` 20 LAKHS. IT WAS A SUBMISSION THAT THE CBDT IN ITS LAT EST CIRCULAR NO.3/2018 DATED 11.07.2018 INSTRUCTED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WHERE THE TAX EFFEC T IS LESS THAN ` 20 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 THIS APPEAL. ACCO RDINGLY, THE APPEAL FILED BY THE REVENUE STANDS DISMISSED. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 24 TH SEPTEMBER, 2018, AT CHENNAI. SD/ - SD/ - ( . ) (A.MOHAN ALANKAMONY) ! '# / ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) $ '# / JUDICIAL MEMBER - ' / CHENNAI . / DATED: 24.09.2018. K S SUNDARAM / ' $(01 2 1( / COPY TO: 1 . ! / APPELLANT 3. & 3( () / CIT(A) 5. 145 $(6 / DR 2. $% ! / RESPONDENT 4. & 3( / CIT 6. 57 8' / GF