ACIT, CHENNAI V. Smt. Surumy Mammotty, CHENNAI

ITA 2964/CHNY/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5878 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-11-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 05-06-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 18-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BENNY JOHN
• Assessee Lawyers: D ANAND
• Keywords: Tax effect
• Section: 11

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C B ENCH, CHENNAI . , ! ' . #$ , % & BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ I.T.A.NOS.2961, 2964 & 2965/MDS/2016 ( / ASSESSMENT YEARS: 2006-07, 2009-10 & 2010-11) THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(1), CHENNAI VS SMT. SURUMY MAMMOOTY, NEW NO.5, OLD NO.7, GREENWAYS ROAD EXTN, RAJA ANNAMALAIPURAM, CHENNAI 600 028. PAN: BEYPS3339M ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI BENNY JOHN, CIT /RESPONDENT BY : SHRI D. ANAND, ADVOCATE /DATE OF HEARING : 09.11.2017 ! /DATE OF PRONOUNCEMENT : 09.11.2017 / O R D E R PER A. MOHAN ALANKAMONY, AM:- THESE APPEALS FILED BY THE REVENUE ARE DIRECTED AGA INST THE COMBINED ORDER PASSED BY THE LD. COMMISSIONER OF IN COME TAX (APPEALS)-18, CHENNAI DATED 28.07.2016 IN ITA NO.13 0, 133 & 134/2014-15 FOR THE ASSESSMENT YEARS 2006-07, 2009- 10 & 2010- 11 PASSED U/S.250(6) R.W.S. 153C & 153(A) OF THE AC T. 2 ITA NOS. 2961, 2964& 2965/MDS/2016 2. THERE IS A DELAY OF 3 DAYS IN FILING THE APPEALS BY THE REVENUE. THE LD.ACIT HAS FURNISHED AN AFFIDAVIT BEF ORE US STATING THAT THE DELAY WAS DUE TO THE MISPLACEMENT OF FILE AND THE TIME TAKEN FOR TRACING THE FILE. IT WAS THEREFORE PLEAD ED BY THE LD.DR THAT THE SHORT DELAY IN FILING THE APPEALS MAY BE C ONDONED. THE LD.AR STRONGLY OBJECTED TO THE SUBMISSION OF THE LD .DR. AFTER HEARING BOTH THE PARTIES, WE ARE OF THE CONSIDERED VIEW THAT THE SHORT DELAY IN FILING THE APPEALS BY THE REVENUE DE SERVES TO BE CONDONED. ACCORDINGLY WE HEREBY CONDONE THE DELAY OF 3 DAYS IN FILING THE APPEALS BY THE REVENUE AND PROCEED TO HE AR THE CASE ON MERITS. 3. AT THE OUTSET, THE LD.AR SUBMITTED BEFORE US THA T THE ABOVE MENTIONED APPEALS ARE NOT MAINTAINABLE DUE TO THE CIRCULAR NO.21/2013 DATED 10.12.2015 ISSUED BY THE CBDT WITH RESPECT TO MONETARY LIMIT. HENCE, IT WAS PLEADED THAT THE APP EALS OF THE REVENUE MAY BE DISMISSED. THE LD. DR COULD NOT CON TROVERT TO THE SUBMISSION OF THE LD.AR. 4. AFTER HEARING BOTH SIDES WE FIND MERIT IN THE SU BMISSION OF THE LD.AR. THE CBDT HAS DIRECTED THE REVENUE NOT T O FILE APPEAL BEFORE THE TRIBUNAL WHERE THE TAX EFFECT DOES NOT E XCEED RS.10 3 ITA NOS. 2961, 2964& 2965/MDS/2016 LAKHS. IN THE ABOVE MENTIONED APPEALS OF THE ASSES SEE THE TAX EFFECT IS LESS THAN RS.10 LAKHS. THEREFORE, WE HERE BY DISMISS THE APPEALS FILED BY THE REVENUE AS NOT MAINTAINABLE. 5. IN THE RESULT THE APPEALS FILED BY THE REVENUE A RE DISMISSED IN LIMINI. ORDER PRONOUNCED IN THE OPEN COURT ON THE 09 TH NOVEMBER, 2017 AT CHENNAI. SD/- SD/- ( ! ' . #$ ) ( . ) (DUVVURU RL REDDY) (A. MOHAN ALANKAMONY ) ' #$ /JUDICIAL MEMBER #$ / ACCOUNTANT MEMBER %' /CHENNAI, &# /DATED 09 TH NOVEMBER, 2017 RSR # () *) /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. - ( )/CIT(A) 4. - /CIT 5. )./ 0 /DR 6. /1 /GF