DCIT Corporate Circle 2(1), CHENNAI V. Empee Distilleries Limited, CHENNAI

ITA 2678/CHNY/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6542 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-10-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 07-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R ANITA
• Assessee Lawyers: S SRIDHAR
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . , , BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER & SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ I.T.A.NOS.2676, 2677 & 2678/CHNY/2017 / ASSESSMENT YEARS :2008-09, 2009-10 & 2010-11 THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 2(1), CHENNAI 600 034. VS. M/S. EMPEE DISTILLERIES LTD., EMPEE TOWER, NO. 59, HARRIS ROAD, PUDUPET, CHENNAI 600 002. [PAN: AAACE1687N] ( /APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : MS. R. ANITA, JCIT / RESPONDENT BY : SHRI S. SRIDHAR, ADVOCATE / DATE OF HEARING : 21.10.2019 /DATE OF PRONOUNCEMENT : 22.10.2019 / O R D E R PER BENCH: THESE THREE APPEALS FILED BY THE REVENUE RELATING TO SAME ASSESSEE ARE DIRECTED AGAINST THE COMMON ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 9, CHENNAI DATED 28.07.2017 RELEVANT TO THE ASSESSMENT YEARS 2008-09, 2009-10 AND 2010-11. 2. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT IN THIS APPEAL FILED BY THE REVENUE IS LESS THAN THE MONETARY LIMIT OF .50,00,000/- FIXED BY THE CBDT TO FILE AN APPEAL BY THE I.T.A. NOS.2676 TO 2678/CHNY/17 2 REVENUE BEFORE THE TRIBUNAL AS PER THE CBDT CIRCULAR NO. 17/2019, DATED 08.08.2019. THE LD. DR FAIRLY CONCEDED THE SUBMISSIONS MADE BY THE LD. COUNSEL FOR THE ASSESSEE. BEING SO, THE REVENUE AUTHORITIES ARE PRECLUDED FROM FILING THE APPEAL BEFORE THE TRIBUNAL, SINCE THE TAX EFFECT IS LESS THAN .50,00,000/- IN THIS APPEAL. ACCORDINGLY, THE APPEAL FILED BY THE REVENUE IS DISMISSED AS UN-ADMITTED. 3. IN THE RESULT, ALL THE APPEALS FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED ON THE 22 ND OCTOBER, 2019 AT CHENNAI. SD/- SD/- (S. JAYARAMAN) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 22.10.2019 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.