DCIT Corporate Circle 1(2), CHENNAI V. Bhartiya nabhikiya Vidyut Nigam Ltd., CHENNAI

ITA 2424/CHNY/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4447 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 23-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S BHARATH
• 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 NOS.2424, 2425 & 2426/CHNY/2018 & '& / ASSESSMENT YEARS : 2010-11, 2011-12 & 2012-13 THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(2), CHENNAI - 600 034. V. M/S BHARTIYA NABHIKYA VIDYUT NIGAM LTD., PROJECT STATION BUILDING, BHAVINI, KAPAKKAM, CHENNAI 603 102. PAN : AACCB 3460 C ()*/ APPELLANT) (+,)*/ RESPONDENT) )* - . / APPELLANT BY : SHRI S. BHARATH, CIT +,)* - . / RESPONDENT BY : SHRI Y. SRIDHAR, CA / - 0# / DATE OF HEARING : 19.03.2019 12' - 0# / DATE OF PRONOUNCEMENT : 19.03.2019 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THESE APPEALS OF THE REVENUE ARE DIRECTED AGAINS T THE COMMON ORDER PASSED BY THE COMMISSIONER OF INCOME T AX (APPEALS)-1, CHENNAI, DATED 17.05.2018 AND PERTAIN TO ASSESSMENT YEARS 2010-11, 2011-12 AND 2012-13. 2 I.T.A. NOS.2424 TO 2426/CHNY/18 2. ON HEARING THE LD. DEPARTMENTAL REPRESENTATIVE, WE FIND THAT THE TAX EFFECT IN THESE CASES IS LESS THAN `2 0 LAKHS. THE CBDT IN ITS CIRCULAR NO.3/2018 DATED 11.07.2018 INSTRUCT ED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WH ERE THE TAX EFFECT IS LESS THAN `2 0 LAKHS. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THIS CIRCULAR OF CBDT IS BINDING ON TH E OFFICERS OF THE DEPARTMENT. THEREFORE, THE REVENUE CANNOT PROCEED FURTHER IN THESE APPEALS. ACCORDINGLY, THESE APPEALS STAND DI SMISSED. 3. IN THE RESULT, ALL THE APPEALS OF THE REVENUE ST AND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON 19 TH MARCH, 2019 AT CHENNAI. SD/- SD/- (. !) ( . . . ) (S. JAYARAMAN) (N.R.S. GANESAN) # / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 19 TH MARCH, 2019. KRI. 3 I.T.A. NOS.2424 TO 2426/CHNY/18 - +056 76'0 /COPY TO: 1. )*/ APPELLANT 2. +,)*/ RESPONDENT 3. / 80 () /CIT(A)-1, CHENNAI 4. PRINCIPAL CIT, CHENNAI-1, CHENNAI 5. 69 +0 /DR 6. :& ; /GF.