ACIT CENTRAL CIRCLE 3(3), CHENNAI V. S.KAVITHA, Pondicherry

ITA 3016/CHNY/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6532 (ITAT-CHENNAI)
• Duration Of Justice: 11 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 02-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAILENDRA MAMIDI
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C BENCH, CHENNAI [ , , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ I.T.A.NO.3016/CHNY/2018 ( [ [ / ASSESSMENT YEAR: 2015-16) THE ACIT, CENTRAL CIRCLE 3(3), CHENNAI. VS SMT. S. KAVITHA, NO. 24, MARIAMMAN KOIL STREET, MADAGADIPET, PONDICHERRY 605 107. PAN: AKNPK 6165D ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI SAILENDRA MAMIDI, PCIT / RESPONDENT BY : SHRI J. PRABHAKAR, CA /DATE OF HEARING : 18.09.2019 /DATE OF PRONOUNCEMENT : 31.10.2019 / O R D E R PER S.JAYARAMAN, AM: THE REVENUE FILED THIS APPEAL AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-19, CHENNAI IN ITA NO.38,39,40 & 41/18-19 DATED 03.07.2018 FOR THE ASSESSMENT YEAR 2015-16. 2. AT THE TIME OF HEARING, THE LD.AR SUBMITTED THAT THE TAX EFFECT IS BELOW RS.50 LAKHS AND HENCE THE REVENUES APPEAL WOULD BE COVERED BY THE CBDT CIRCULAR NO.17/2019 DATED 08.08.2019, FIXING THE MONETARY LIMIT OF 2 ITA NO.3016/CHNY/2018 RS.50 LAKHS. THE LD.DR ON VERIFICATION ADMITTED THAT THE TAX EFFECT INVOLVED IN THE APPEAL IS LESS THAN RS.50 LAKHS. 3. ON HEARING BOTH SIDES, WE FIND THAT THE TAX EFFECT IN THIS CASE IS LESS THAN RS. 50 LAKHS. THE CBDT IN ITS CIRCULAR NO. 17/2019 DATED 08.08.2019 INSTRUCTED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WHERE THE TAX EFFECT IS LESS THAN RS. 50 LAKHS. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THIS CIRCULAR OF CBDT IS BINDING ON THE OFFICERS OF THE DEPARTMENT. THEREFORE, THE REVENUE CANNOT PROCEED FURTHER IN THIS APPEAL. ACCORDINGLY, THE APPEAL STANDS DISMISSED. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 31 ST OCTOBER, 2019 AT CHENNAI. SD/- SD/- /CHENNAI, /DATED 31 ST OCTOBER , 2019 RSR /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. [ /GF ( ) (GEORGE MATHAN) /JUDICIAL MEMBER ( ) (S. JAYARAMAN) /ACCOUNTANT MEMBER