ACIT, CHENNAI V. Shri Dulquer Salmaan, CHENNAI

ITA 2953/CHNY/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6874 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 17-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C VATHSALA
• Assessee Lawyers: D ANAND
• Keywords: Tax effect
• Section: 153A; 11

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , B BENCH, CHENNAI . , . , BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ I.T.A.NO.2953/CHNY/2016 ( / ASSESSMENT YEAR: 2010-11) THE ACIT, CENTRAL CIRCLE 1(1), CHENNAI - 34 VS SHRI DULQUER SALMAAN, NEW NO.5, OLD NO.7, GREENWAYS ROAD EXTN., RAJA ANNAMALAIPURAM, CHENNAI 600 028. PAN: AJIPD2210L ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SMT. C.VATHSALA, CIT / RESPONDENT BY : SHRI D. ANAND, ADVOCATE /DATE OF HEARING : 07.01.2019 /DATE OF PRONOUNCEMENT : 07.01.2019 / O R D E R PER A. MOHAN ALANKAMONY, AM:- THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS)-18, CHENNAI, DATED 28.07.2016 IN ITA NO.139/14-15 FOR THE ASSESSMENT YEAR 2010- 11 PASSED U/S. 250(6) R.W.S. 153A & 153C OF THE ACT. 2. AT THE OUTSET, THE LD.AR SUBMITTED BEFORE US THAT THE ABOVE MENTIONED APPEAL IS NOT MAINTAINABLE DUE TO THE LATEST CIRCULAR NO.3/2018 DATED 11.07.2018 ISSUED BY THE CBDT WITH RESPECT TO MONETARY LIMIT. HENCE, IT WAS PLEADED THAT THE APPEAL OF THE 2 ITA NO.2953/CHNY /2016 REVENUE MAY BE DISMISSED. THE LD. DR COULD NOT CONTROVERT TO THE SUBMISSION OF THE LD.AR. 3. AFTER HEARING BOTH SIDES WE FIND MERIT IN THE SUBMISSION OF THE LD.AR. THE CBDT HAS DIRECTED THE REVENUE NOT TO FILE APPEAL BEFORE THE TRIBUNAL WHERE THE TAX EFFECT DOES NOT EXCEED RS.20 LAKHS. IN THE ABOVE MENTIONED APPEAL OF THE ASSESSEE THE TAX EFFECT IS LESS THAN RS.20 LAKHS AND THE SAME IS NOT IN DISPUTE. THEREFORE, WE HEREBY DISMISS THE APPEAL FILED BY THE REVENUE AS NOT MAINTAINABLE. 4. IN THE RESULT THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH JANUARY, 2019 AT CHENNAI. SD/- SD/- ( . ) ( . ) ( DUVVURU RL REDDY ) ( A . MOHAN ALANKAMONY ) /JUDICIAL MEMBER / ACCOUNTANT MEMBER /CHENNAI, /DATED 7 TH JANUARY, 2019 RSR /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. /GF