Appeal details
Counselvise Citation
[2019] 118 COUNSELVISE.COM (IT) 6954 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
5 month(s) 11 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
08-01-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
D
Assessment Year
2013-2014
Appeal Filed On
27-07-2018
Judgement Text
, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : CHENNAI . , ! '#$ % , BEFORE SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER ./ I.T.A.NO.2250/CHNY/2018 / ASSESSMENT YEAR : 2013-14 INCOME TAX OFFICER, WARD-I(3), TRICHY. VS. SHRI G.PARANTHAMAN , 38,ANNAI INDIRA NAGAR, SAKTHI NAGAR EXTN., THIRUVANAIKOIL,TRICHY 620 005. [PAN AKBPP 9366 P ] ( %& / APPELLANT) ( '(%& /RESPONDENT) / APPELLANT BY : MR.M.SRINIVASA RAO, CIT D.R /RESPONDENT BY : MS.AKSHRAA ADVOCATE FOR MR.S.SRIDHAR,ADVOCATE ! ' #$% / DATE OF HEARING : 08 - 0 1 - 201 9 &' #$% / DATE OF PRONOUNCEMENT : 08 - 0 1 - 201 9 ) / O R D E R PER GEORGE MATHAN , JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-1,TIRUCHI RAPPALLI IN APPEAL NO.23/2016/17/CIT(A-1)/TRY DATED 16.05.2018 FO R THE ASSESSMENT YEAR 2013-14. 2. MR.M.SRINIVASA RAO REPRESENTED ON BEHALF OF THE REVENUE AND MS.AKSHRAA REPRESENTED ON BEHALF OF THE ASSESSEE. ITA NO.2250CHNY/2018 :- 2 -: 3. WHEN THE APPEAL OF REVENUE IS TAKEN UP FOR HEAR ING, THE REPRESENTATIVE OF THE REVENUE AND THE COUNSEL FOR T HE ASSESSEE FAIRLY SUBMITTED THAT THE TAX EFFECT INVOLVED IN THE APPEA L OF REVENUE IS LESS THAN ` 20 LAKHS. IT WAS A SUBMISSION THAT THE CBDT IN ITS LATEST 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. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 8 TH JANUARY, 2019, AT CHENNAI. SD/ - SD/ - ( () . +,+ ) ( ABRAHAM P GEORGE) ! / ACCOUNTANT MEMBER ( % ) (GEORGE MATHAN) * ! / JUDICIAL MEMBER . ' / CHENNAI / / DATED: 08 TH JANUARY, 2019. K S SUNDARAM 0 #12 3 2# / COPY TO: 1 . / APPELLANT 3. ! 4# () / CIT(A) 5. 267 #8 / DR 2. / RESPONDENT 4. ! 4# / CIT 6. 79 :' / GF
