ITO, Trichy V. R.Senapathy, Ariyalur

ITA 2813/CHNY/2014

• Counselvise Citation: 281321714 RSA 2014
• Duration Of Justice: 1 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 13-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR B NISCHAL
• Assessee Lawyers: A S SRIRAMAN
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . . . , . !'# ! , % !& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ ITA NO.2813/MDS/2014 ( )( / ASSESSMENT YEAR : 2011-12 THE INCOME TAX OFFICER, WARD IV (2), RANGE-IV, NO.44, WILLIAMS ROAD, CANTONMENT, TRICHY-620 001. V. SHRI R. SENAPATHY, NO.4/40, SIVAN KOIL STREET, MELANIKUZHI POST, UDAYARPALAYAM TK, ARIYALUR 612 903. PAN : ALIPS 6409 C (+,/ APPELLANT) (-.+,/ RESPONDENT) +, / 0 / APPELLANT BY : DR. B. NISCHAL, JCIT -.+, / 0 / RESPONDENT BY : SH. A.S. SRIRAMAN, ADVOCATE 1 / 2% / DATE OF HEARING : 29.12.2015 3') / 2% / DATE OF PRONOUNCEMENT : 29.12.2015 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), TIRUCHIRA PALLI, DATED 13.08.2014 AND PERTAINS TO ASSESSMENT YEAR 2011-12. 2 I.T.A. NO.2813/MDS/14 2. ON HEARING THE LD. DEPARTMENTAL REPRESENTATIVE, WE FIND THAT THE TAX EFFECT IN THIS CASE IS LESS THAN ` 10 LAKHS. THE CBDT IN ITS CIRCULAR NO.21/2015 DATED 10.12.2015 INSTRUCTED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WH ERE THE TAX EFFECT IS LESS THAN ` 10 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 THIS APPEAL. ACCORDINGLY, THIS APPEAL STANDS DISMISSED. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH DECEMBER, 2015 AT CHENNAI. SD/- SD/- (. !'# ! ) ( . . . ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 29 TH DECEMBER, 2015. KRI. / -267 87)2 /COPY TO: 1. +, /APPELLANT 2. -.+, /RESPONDENT 3. 1 92 () /CIT(A), TIRUCHIRAPPALLI 4. 1 92 /CIT-II, TRICHY 5. 7: -2 /DR 6. ( ; /GF.