ACIT, Trichy V. Society for Poor People Development, Karur

ITA 2814/CHNY/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96593 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2015
• Appeal Filed By: Department
• Bench Allotted: D
• Next Hearing Date: 17-12-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 13-11-2014
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : CHENNAI , ! ' ! # . $ , & '( ) [ BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY , JUDICIAL MEMBER ] ./ I.T.A.NO.2814/MDS/2014 / ASSESSMENT YEAR : 2010-11 THE ASSTT. COMMISSIONER OF INCOME-TAX CIRCLE I(2) PRESENTLY, THE INCOME TAX OFFICER EXEMPTIONS WARD TRICHY VS. M/S SOCIETY FOR POOR PEOPLE DEVELOPMENT THANEERPILLAI POST KULITHALAI TALUK KARUR [PAN AACTS 5556 P ] ( *+ / APPELLANT) ( ,-*+ /RESPONDENT) / APPELLANT BY : SHRI P RADHAKRISHNAN, JCIT /RESPONDENT BY : S SRIDHAR, ADVOCATE / DATE OF HEARING : 17 - 12 - 2015 / DATE OF PRONOUNCEMENT : 17 - 12 - 2015 . / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THIS APPEAL OF THE REVENUE IS DIRECTED AGAINS T THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS), TIRUC HIRAPALLI, DATED 20.08.2014, FOR ASSESSMENT YEAR 2010-11. 2. AT THE TIME OF HEARING, IT WAS NOTICED THAT IN THIS APPEAL, THE TAX EFFECT INVOLVED IS LESS THAN ` 10 LAKHS. IN VIEW OF CBDT CIRCULAR ITA NO.2814/14 :- 2 -: NO.21/2015 DATED 10.12.2015, THE REVENUE AUTHORITIE S ARE PRECLUDED FROM FILING APPEAL BEFORE THIS TRIBUNAL AND THIS CI RCULAR IS ALSO APPLICABLE TO THE PENDING APPEALS BEFORE THE TRIBUN AL. ACCORDINGLY, THE APPEAL IS DISMISSED IN LIMINE. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH DECEMBER, 2015, AT CHENNAI. SD/- SD/- ( ! ' ! # . $ ) ( DUVVURU RL REDDY ) & / JUDICIAL MEMBER ( ) ( CHANDRA POOJARI ) / ACCOUNTANT MEMBER !' / CHENNAI #$ / DATED: 17 TH DECEMBER, 2015 RD $%&& '(&)( / COPY TO: & 1 . / APPELLANT 4. & * / CIT 2. / RESPONDENT 5. (+,& - / DR 3. & *&./ / CIT(A) 6. ,0&1 / GF