ITO Ward 2, Karur V. Ram Blue Metals, Karur

ITA 2787/CHNY/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6523 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 27-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: E PAVUNA SUNDARI
• Assessee Lawyers: N QUADIR HOSEYN
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . . . , ! ' # , % #& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ./ ITA NO.2787/CHNY/2018 ) *) / ASSESSMENT YEAR : 2011-12 THE INCOME TAX OFFICER, WARD 2, KARUR. V. M/S RAM BLUE METALS, NO.505, PAVITHRAM (PO), ARAVAKURICHI (TK), KARUR 639 206. PAN : AAJFR 8987 L (,-/ APPELLANT) (./,-/ RESPONDENT) ,- 0 1 / APPELLANT BY : SMT. E. PAVUNA SUNDARI, JCIT ./,- 0 1 / RESPONDENT BY : SHRI N. QUADIR HOSEYN, ADVOCAT E 2 0 3% / DATE OF HEARING : 24.04.2019 45* 0 3% / DATE OF PRONOUNCEMENT : 24.04.2019 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-1, TIRUCHIRAPA LLI, DATED 20.06.2018 AND PERTAINS TO ASSESSMENT YEAR 2011-12. 2. ON HEARING THE LD. DEPARTMENTAL REPRESENTATIVE, WE FIND THAT THE TAX EFFECT IN THIS CASE IS LESS THAN `2 0 LAKHS. THE CBDT IN ITS CIRCULAR NO.3/2018 DATED 11.07.2018 INSTRUCTED ITS OFFICERS TO WITHDRAW ALL THE 2 I.T.A. NO.2787/CHNY/18 APPEALS PENDING BEFORE THE ITAT WHERE THE TAX EFFEC T IS LESS THAN `2 0 LAKHS. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THIS CIRCULAR OF CBDT IS BINDING ON THE OFFICERS OF THE DEPARTMENT. THEREFORE, THE REVENUE CANNOT PROCEED FURTHER IN THIS APPEAL. ACC ORDINGLY, THIS APPEAL STANDS DISMISSED. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE S TANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 24 TH APRIL, 2019 AT CHENNAI. SD/- SD/- ( ! ' # ) ( . . . ) (INTURI RAMA RAO) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 7 /DATED, THE 24 TH APRIL, 2019. KRI. 0 .389 :9*3 /COPY TO: 1. ,- /APPELLANT 2. ./,- /RESPONDENT 3. 2 ;3 () /CIT(A)-1, TIRUCHIRAPALLI 4. PRINCIPAL CIT, TRICHY-1, TRICHY 5. 9< .3 /DR 6. ) = /GF.