DCIT CENTRAL CIRCLE 2(3), CHENNAI V. SUNDEEP ANAND, CHENNAI

ITA 2910/CHNY/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 1274 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-05-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 15-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS VIJAYA PRABHA
• Assessee Lawyers: B RAMAKRISHNAN
• Keywords: Tax effect
• Section: 22

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . , , BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER & SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ I.T.A. NO. 2910/CHNY/2018 / ASSESSMENT YEAR : 2014-15 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(3), 46, NUNGAMBAKKAM HIGH ROAD, CHENNAI 34. VS. SHRI SUNDEEP ANAND, NO. 1, 1 ST MAIN ROAD, KASTURI BAI NAGAR, ADYAR, CHENNAI 600 020. [PAN: ABFPS1423F] ( /APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : MRS. VIJAYA PRABHA, ADDL. CIT / RESPONDENT BY : SHRI B. RAMAKRISHNAN, FCA / DATE OF HEARING : 20.05.2020 /DATE OF PRONOUNCEMENT : 22.05.2020 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-15, CHENNAI DATED 27.04.2018 RELEVANT TO THE ASSESSMENT YEAR 2014-15. 2. THE APPEAL FILED BY THE REVENUE IS DELAYED BY 83 DAYS, FOR WHICH, THE REVENUE HAS FILED A PETITION/AFFIDAVIT FOR CONDONATION OF THE DELAY, TO WHICH; THE LD. COUNSEL FOR THE ASSESSEE HAS NOT RAISED ANY SERIOUS OBJECTION. CONSEQUENTLY, SINCE THE REVENUE WAS PREVENTED BY SUFFICIENT CAUSE, THE DELAY I.T.A. NO.2910/CHNY/18 2 OF 83 DAYS IN FILING OF THE APPEAL STANDS CONDONED AND THE APPEAL IS ADMITTED FOR ADJUDICATION. 3. AT THE TIME OF HEARING THROUGH VIDEO CONFERENCING, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT IN THE APPEAL FILED BY THE REVENUE IS LESS THAN THE MONETARY LIMIT OF .50,00,000/- FIXED BY THE CBDT TO FILE AN APPEAL BY THE REVENUE BEFORE THE TRIBUNAL AS PER THE CBDT CIRCULAR NO. 17/2019, DATED 08.08.2019. THE LD. DR FAIRLY CONCEDED THE SUBMISSIONS MADE BY THE LD. COUNSEL FOR THE ASSESSEE. BEING SO, THE REVENUE AUTHORITIES ARE PRECLUDED FROM FILING THE APPEAL BEFORE THE TRIBUNAL, SINCE THE TAX EFFECT IS LESS THAN .50,00,000/- IN THE APPEAL AND THUS, THE APPEAL FILED BY THE REVENUE IS LIABLE TO BE DISMISSED. THE DEPARTMENT IS AT LIBERTY TO SEEK RECALL OF THE ABOVE ORDER SINCE, THE LD. DR WAS NOT SURE ABOUT AS TO WHETHER THE ISSUE RAISED IN THE APPEAL OF THE REVENUE WAS NOT ARISING OUT OF RAP OBJECTION AS NO SPECIFIC GROUND WAS RAISED IN THE GROUNDS OF APPEAL. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED ON THE 22 ND MAY, 2020 AT CHENNAI. SD/- SD/- (S. JAYARAMAN) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 22.05.2020 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.