Appeal details
Counselvise Citation
[2019] 115 COUNSELVISE.COM (IT) 4843 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
9 month(s) 4 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
04-11-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
A
Assessment Year
2015-2016
Appeal Filed On
31-01-2019
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.3283/CHNY/2018 & & / ASSESSMENT YEAR : 2012-13 THE DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE (2), 44,WILLIAMS ROAD,CANTONMENT, TRICHY 620 001. V. SHRI G.PRASANNA , 22.CHINNA CHETTY STREET, TRICHY 620 008. PAN : AIPPP 7409 R (*/ APPELLANT) (+,*/ RESPONDENT) * - / APPELLANT BY : SHRI K.G.ARUN RAJ, JCIT,D.R +,* - / RESPONDENT BY : SHRI N. VIJAY KUMAR, CA ./ ITA NO.312/CHNY/2019 & & / ASSESSMENT YEAR : 2012-13 THE DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE (2), 44,WILLIAMS ROAD,CANTONMENT, TRICHY 620 001. V. SMT.G.ANANTHI , 22.CHINNA CHETTY STREET, TRICHY 620 008. PAN : AANPG 0636 P (*/ APPELLANT) (+,*/ RESPONDENT) * - / APPELLANT BY : SHRI K.G.ARUN RAJ, JCIT,D.R +,* - / RESPONDENT BY : SHRI N. VIJAY KUMAR, CA 2 I.T.A. NO.3283/CHNY/18 & 5 OTHER APPEALS ./ ITA NO.311/CHNY/2019 & & / ASSESSMENT YEAR : 2012-13 THE DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE (2), 44,WILLIAMS ROAD,CANTONMENT, TRICHY 620 001. . V. SHRI V.DAMODHARAN , 60,NADU GUJILI STREET,, TRICHY 620 008. PAN : AAFHD 6579 L (*/ APPELLANT) (+,*/ RESPONDENT) * - / APPELLANT BY : SHRI K.G.ARUN RAJ, JCIT,D.R +,* - / RESPONDENT BY : SHRI N. VIJAY KUMAR, CA ./ ITA NO.310/CHNY/2019 & & / ASSESSMENT YEAR : 2012-13 THE DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE (2), 44,WILLIAMS ROAD,CANTONMENT, TRICHY 620 001. V. SHRI G.PRASANNA ,( HUF ) 22.CHINNA CHETTY STREET, TRICHY 620 008. PAN : AAFHG 0135 F (*/ APPELLANT) (+,*/ RESPONDENT) * - / APPELLANT BY : SHRI K.G.ARUN RAJ, JCIT,D.R +,* - / RESPONDENT BY : SHRI N. VIJAY KUMAR, CA ./ ITA NO.309/CHNY/2019 & & / ASSESSMENT YEAR : 2012-13 THE DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE (2), 44,WILLIAMS ROAD,CANTONMENT, TRICHY 620 001. . V. SHRI N.VISHWANATHAN , 425,BIG BAZAR,, TRICHY 620 008. PAN : AADPV 8707 E (*/ APPELLANT) (+,*/ RESPONDENT) * - / APPELLANT BY : SHRI K.G.ARUN RAJ, JCIT,D.R +,* - / RESPONDENT BY : SHRI N. VIJAY KUMAR, CA 3 I.T.A. NO.3283/CHNY/18 & 5 OTHER APPEALS ./ ITA NO.237/CHNY/2018 & & / ASSESSMENT YEAR : 2015-16 THE ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE 5(2), CHENNAI-34. V. SHRI RP TELEBUY SKYSHOP P LTD , PRINCE INFOPARK, BLOCK A, 2 ND FLOOR, PLOT NO.31B,2 ND MAIN ROAD, AMBATTUR INDL. ESTATE, CHENNAI 600 058. PAN : AADCR 4633 C (*/ APPELLANT) (+,*/ RESPONDENT) * - / APPELLANT BY : SHRI K.G.ARUN RAJ, JCIT,D.R +,* - / RESPONDENT BY : SHRI N. VIJAY KUMAR, CA - / DATE OF HEARING : 27.09.2019 - / DATE OF PRONOUNCEMENT : 04.11.2019 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : 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 RS. 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 I TS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WHERE THE TAX E FFECT IS LESS THAN 4 I.T.A. NO.3283/CHNY/18 & 5 OTHER APPEALS RS. 50 LAKHS. THIS TRIBUNAL IS OF THE CONSIDERED OPINI ON THAT THIS CIRCULAR OF CBDT IS BINDING ON THE OFFICERS OF THE DEPARTMEN T. 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 04 TH NOVEMBER, 2019 AT CHENNAI. SD/- SD/- (. ) ( . . . ) (S. JAYARAMAN) (N.R.S. GANESAN) / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 4 TH NOVEMBER, 2019. K S SUNDARAM - +56 76 /COPY TO: 1. * /APPELLANT 2. +,* /RESPONDENT 3. 8 () /CIT(A) 4. 8 /CIT, 5. 6 + /DR 6. & /GF.
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