Appeal details
Counselvise Citation
[2017] 130 COUNSELVISE.COM (IT) 7596 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
4 month(s) 22 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
08-03-2017
Appeal Filed By
Department
Bench Allotted
B
Next Hearing Date
06-03-2017
Assessment Year
2010-2011
Appeal Filed On
17-10-2016
Judgement Text
, / , IN THE INCOME TAX APPELLATE TRIBUNAL BENCH B/SMC, CHENNAI , ! ' BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER ./ITA NOS.2944, 2945, 2946, 2947, 2948, 2949, & 2950/MDS/2016 # $ %&$ / ASSESSMENT YEARS: 2006-07, 2007-08, 2008-09, 2009-1 0, 2010-11, 2011-12 & 2012-13. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(1), 46, NUNGABAKKAM HIGH ROAD, CHENNAI 600 034. ( '( /APPELLANT) VS. R.S.SENTHIL KUMAR, 55/27, NELLAIAPPAR STREET, GANESH ILLAM, BHARATHIPURAM, CHROMPET, CHENNAI 600 044. [PAN: ARJPS 6584K] ( )*'( /RESPONDENT) '( + , /APPELLANT BY : SHRI M.MURUGABOOPATHY, ADDL . CIT )*'( + , /RESPONDENT BY : SHRI V.JAGADISAN, FCA - % + . /DATE OF HEARING : 06.03.2017 /& + . /DATE OF PRONOUNCEMENT : 08.03.2017 /O R D E R PER SANJAY ARORA, AM : THIS IS A SET OF SEVEN APPEALS BY THE REVENUE ARISI NG OUT OF A COMMON ORDER BY THE COMMISSIONER OF INCOME TAX (APPEALS)-1 9, CHENNAI (CIT(A) FOR SHORT) DATED 14.07.2016, PARTLY ALLOWING THE AS SESSEES APPEALS CONTESTING ITS ASSESSMENTS U/S. 143(3) R/W S. 153A OF THE INCOME T AX ACT, 1961 (THE ACT HEREINAFTER) FOR ASSESSMENT YEARS (AYS) 2006-07 TO 2012-13 DATED 29.03.2014. 2 ITA NO.294 4 TO 2950/MDS/2016 ASST. CIT V. R.S.SENTH IL KUMAR (AYS 2006-07 TO 2012-13) THE APPEALS RAISING COMMON ISSUES, WERE FIXED FOR H EARING AND, ACCORDINGLY, HEARD TOGETHER. 2. AT THE VERY OUTSET, IT WAS SUBMITTED BY THE LD. AUTHORIZED REPRESENTATIVE (AR), THE ASSESSEES COUNSEL, DRAWING ATTENTION TO THE CAUSE TITLE OF THE IMPUGNED ORDER, THAT THE TAX EFFECT IN ALL THESE AP PEALS BY THE REVENUE IS BELOW . 10 LACS EACH, SO THAT THE SAME ARE NOT MAINTAINAB LE IN VIEW OF S. 268A R/W CIRCULAR NO.21/2015 DATED 10.12.2015 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES (CBDT OR BOARD). THE LD. DEPARTMENTAL REPRESE NTATIVE (DR) COULD NOT REBUT THE SAID ASSERTION BY THE LD. AR. 3. THE PARTIES WERE HEARD, AND THE MATERIAL ON RECO RD PERUSED. SEC. 268A OF THE ACT PROVIDES FOR THE THRESHOLD LI MIT IN TERMS OF THE TAX EFFECT FOR THE REVENUES APPEALS, REFERENCES ETC., BEFORE THE HIGH APPELLATE AUTHORITIES, BEING THE APPELLATE TRIBUNAL; THE HON' BLE HIGH COURTS; AND THE HON'BLE SUPREME COURT, AND WHO SHALL, WHILE CONSIDE RING THOSE APPEALS, HAVE REGARD TO THE SAID LIMITS, TO BE PRESCRIBED BY THE BOARD FROM TIME TO TIME. THE EXTANT CIRCULAR DATED 10.12.2005 (SUPRA) PRESCRIBES THE MONETARY LIMIT FOR THE APPEALS BY THE REVENUE BEFORE THE TRIBUNAL AT . 10 LACS. FURTHER, THE CIRCULAR APPLIES TO THE PENDING APPEALS, I.E., APPEALS OUTST ANDING FOR DISPOSAL ON 10.12.2015, THE DATE FROM WHICH IT TAKES EFFECT, EV EN AS THE INSTANT APPEALS STAND PREFERRED BY THE REVENUE SUBSEQUENTLY IN 2016. THE APPEALS ARE ACCORDINGLY, AS POINTED OUT BY THE LD. AR, NOT MAINTAINABLE IN VIEW OF S. 268A. THE SAME ARE ACCORDINGLY DISMISSED AS NOT MAINTAINABLE. 3 ITA NO.294 4 TO 2950/MDS/2016 ASST. CIT V. R.S.SENTH IL KUMAR (AYS 2006-07 TO 2012-13) 4. IN THE RESULT, ALL THE APPEALS BY THE REVENUE AR E DISMISSED. ORDER PRONOUNCED ON MARCH 08, 2017 AT CHENNAI . SD/- ( ) (SANJAY ARORA) ! /ACCOUNTANT MEMBER /CHENNAI, 0 /DATED, MARCH 08, 2017. EDN 1 + )#.23 43&. /COPY TO: 1. '( /APPELLANT 2. )*'( /RESPONDENT 3. - 5. ( )/CIT(A) 4. - 5. /CIT 5. 3%67 )#.# /DR 6. 78$ 9 /GF
