ITO Non Corporate Ward 3(5), CHENNAI V. Vivek Grover, CHENNAI

ITA 2833/CHNY/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6144 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-01-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 05-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A R V SREENIVASAN IRS
• Assessee Lawyers: H YESHWANTH KUMAR
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, A BENCH : CHENNAI [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBE R AND SHRI DUVVURU RL REDDY , JUDICIAL MEMBER ] ./I.T.A. NO.2833/CHNY/2018. / ASSESSMENT YEAR : 2012-2013. INCOME TAX OFFICER, NON CORPORATE WARD 3(5) CHENNAI 600 034. VS. SHRI. VIVEK GROVER, NO.81, 83, LAURELS APARTMENTS, C.P. RAMASAMY ROAD, ABIRAMAPURAM, CHENNAI 600 018. [PAN AAJPV 99 56D ] ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI. AR.V. SREENIVASAN, IRS, JCIT. /RESPONDENT BY : SHRI. H. YESHWANTH KUMAR, C.A. /DATE OF HEARING : 24 - 01 - 2019 /DATE OF PRONOUNCEMENT : 24 - 01 - 201 9 / O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST AN ORDER DATED 19.07.2018 OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-4, CHENNAI. 2. LD. COUNSEL FOR THE ASSESSEE POINTED OUT THE TAX EF FECT IN THIS CASE WAS LESS THAN 20,00,000/- AND HENCE AN APPEA L WOULD NOT LIE ITA NO.2833/CHNY/2018 :- 2 -: BEFORE THIS TRIBUNAL BY VIRTUE OF CBDT CIRCULAR NO. 3/2018, DATED 11.07.2018. 3. PER CONTRA, LD. DEPARTMENTAL REPRESENTATIVE FAIRL Y AGREED THAT THE TAX EFFECT WAS LESS THAN 20,00,000/- AN D BY VIRTUE OF PARA 13 OF THE CIRCULAR MENTIONED (SUPRA) PENDING APPEAL S BELOW THE SPECIFIED TAX LIMIT HAD TO BE WITHDRAWN/NOT PRESSE D. 4. WE HAVE CONSIDERED THE RIVAL CONTENTIONS AND PERUSE D THE ORDERS OF THE AUTHORITIES BELOW. CONSIDERING THE SU BMISSIONS OF THE LD. AUTHORISED REPRESENTATIVE AND THE TAX EFFECT IN T HIS APPEAL WHICH IS LESS THAN 20,00,000/-, APPEAL OF THE REVENUE CANN OT SURVIVE. 5. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DIS MISSED . ORDER PRONOUNCED IN THE OPEN COURT ON THURSDAY, THE 24TH DAY OF JANUARY, 2019, AT CHENNAI. SD/- ( DUVVURU RL REDDY ) / JUDICIAL MEMBER SD/- (ABRAHAM P. GEORGE) / ACCOUNTANT MEMBER / CHENNAI / DATED: 24.01.2019. KV / COPY TO: 1 . / APPELLANT 3. ( ) / CIT(A) 5. / DR 2. / RESPONDENT 4. / CIT 6. / GF