DCIT Corporate Circle 2(1), CHENNAI V. EIH Associated Hotels Ltd., CHENNAI

ITA 2832/CHNY/2017

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 9635 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 23-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . . . , ! ' # , % #& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ./ ITA NO.2832/CHNY/2017 ) *) / ASSESSMENT YEAR : 2012-13 THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 2(1), CHENNAI - 600 034. V. M/S EIH ASSOCIATED HOTELS LTD., NO.1/24, G.S.T. ROAD, MEENAMBAKKAM, CHENNAI - 600 027. PAN : AAACE 2125 M (,-/ APPELLANT) (./,-/ RESPONDENT) ,- 0 1 / APPELLANT BY : SHRI AR.V. SREENIVASAN, JCIT ./,- 0 1 / RESPONDENT BY : NONE 2 0 3% / DATE OF HEARING : 24.10.2019 45* 0 3% / DATE OF PRONOUNCEMENT : 25.11.2019 / 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)-6, CHENNAI, DA TED 15.09.2017 AND PERTAINS TO ASSESSMENT YEAR 2012-13. 2. ON HEARING THE LD. DEPARTMENTAL REPRESENTATIVE, WE FIND THAT THE TAX EFFECT IN THIS CASE IS LESS THAN ` 50 LAKHS. THE CBDT IN ITS CIRCULAR NO.17/2019 DATED 08.08.2019 INCREASED THE MONETARY LIMIT FOR FILING 2 I.T.A. NO.2832/CHNY/17 APPEAL BEFORE THIS TRIBUNAL AND INSTRUCTED ITS OFFI CERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WHERE THE TAX EFFEC T IS LESS THAN ` 50 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 COURT ON 25 TH NOVEMBER, 2019 AT CHENNAI. SD/- SD/- ( ! ' # ) ( . . . ) (INTURI RAMA RAO) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 7 /DATED, THE 25 TH NOVEMBER, 2019. KRI. 0 .389 :9*3 /COPY TO: 1. ,- /APPELLANT 2. ./,- /RESPONDENT 3. 2 ;3 () /CIT(A)-6, CHENNAI 4. PRINCIPAL CIT- 2, CHENNAI 5. 9< .3 /DR 6. =) > /GF.