ITO, Kancheepuram V. Shri D. Karuppaiah, Thiruvallur

ITA 2253/CHNY/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 7956 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 1 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 27-01-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 24-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HOWARD DEUSSER
• Assessee Lawyers: S RAMESH
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI ... , ! ' #, % &' BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ./ ITA NO.357/MDS/2014 ) *) / ASSESSMENT YEAR : 2009-10 SHRI D. KARUPPAIAH, PROPRIETOR OF DGR BROTHERS, NO.42, A.J.N. ROAD, THIRUVALLUR 602 001. PAN : AGHPK 8093 J V. THE INCOME TAX OFFICER, WARD I (3), KANCHIPURAM. (,-/ APPELLANT) (./,-/ RESPONDENT) ./ ITA NO. 2253/MDS/2013 ) *) / ASSESSMENT YEAR : 2009-10 THE INCOME TAX OFFICER, WARD I (3), KANCHIPURAM. V. SHRI D. KARUPPAIAH, PROPRIETOR OF DGR BROTHERS, NO.42, A.J.N. ROAD, THIRUVALLUR 602 001. (,-/ APPELLANT) (./,-/ RESPONDENT) )01 2 3 /ASSESSEE BY : SHRI S. RAMESH, CA # 2 3 /REVENUE BY : SHRI HOWARD DEUSSER, JCIT 4 2 1% / DATE OF HEARING : 27.01.2016 56* 2 1% / DATE OF PRONOUNCEMENT : 19.02.2016 2 I.T.A. NO.357/MDS/14 I.T.A. NO.2253/MDS/13 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: BOTH THE ASSESSEE AND THE REVENUE HAVE FILED APPE ALS AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-3, CHENNAI, DATED 19.09.2013 AND PERTAIN TO ASSESSMENT YEAR 2009- 10. WE HEARD BOTH THE APPEALS TOGETHER AND DISPOSI NG OF THE SAME BY THIS COMMON ORDER. 2. THERE WAS A DELAY OF 18 DAYS IN FILING THIS APPE AL BY THE ASSESSEE. THE ASSESSEE HAS FILED A PETITION FOR CO NDONATION OF DELAY. WE HAVE HEARD THE LD. REPRESENTATIVE AND TH E LD. D.R. WE FIND THAT THERE WAS SUFFICIENT CAUSE FOR NOT FILING THE APPEAL BEFORE THE STIPULATED TIME. THEREFORE, WE CONDONE THE DEL AY AND ADMIT THE APPEAL. 3. WHEN THE APPEAL OF THE ASSESSEE WAS TAKEN UP FOR HEARING, THE LD. REPRESENTATIVE FOR THE ASSESSEE SUBMITTED T HAT HE IS NOT PRESSING THE APPEAL AND HENCE, THE ASSESSEE MAY BE PERMITTED TO WITHDRAW THE APPEAL. ACCORDINGLY, THE APPEAL OF TH E ASSESSEE IS DISMISSED AS WITHDRAWN. 3 I.T.A. NO.357/MDS/14 I.T.A. NO.2253/MDS/13 4. NOW COMING TO REVENUES APPEAL, THE ONLY ISSUE A RISES FOR CONSIDERATION IS WITH REGARD TO RELIEF GIVEN BY THE CIT(APPEALS) TO THE EXTENT OF ` 15,07,000/-. THE TAX EFFECT ON THIS AMOUNT OF ` 15,07,000/- IS LESS THAN ` 10 LAKHS. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT IN VIEW OF THE LATEST CIRCU LAR ISSUED BY THE CBDT IN CIRCULAR NO. 21/2015 DATED 10.12.2015, THE DEPARTMENT WAS INSTRUCTED TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE TRIBUNAL WHEREVER THE TAX EFFECT IS LESS THAN ` 10 LAKHS. IN VIEW OF THE ABOVE CIRCULAR OF CBDT, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE REVENUES APPEAL IS NOT MAINTAINAB LE. HENCE, THE APPEAL FILED BY THE REVENUE STANDS DISMISSED. 5. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE AND THE REVENUE ARE DISMISSED. ORDER PRONOUNCED ON 19 TH FEBRUARY, 2016 AT CHENNAI. SD/- SD/- ( ! ' # ) ( ... ) (CHANDRA POOJARI) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 8 /DATED, THE 19 TH FEBRUARY, 2016. KRI. 4 I.T.A. NO.357/MDS/14 I.T.A. NO.2253/MDS/13 2 .19: ;:*1 /COPY TO: 1. )01 2 3 /ASSESSEE 2. ASSESSING OFFICER 3. 4 <1 () /CIT(A)-VII, CHENNAI-34 4. 4 <1 /CIT-III, CHENNAI 5. := .1 /DR 6. >) ? /GF.