DCIT CORPORATE CIRCLE 2(1), CHENNAI V. EXPRESS INFRASTRUCTURE PVT. LTD., CHENNAI

ITA 3048/CHNY/2018

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 9980 (ITAT-CHENNAI)
• Duration Of Justice: 3 year(s) 11 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-10-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 18-10-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 08-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

आयकर अपीलीय अिधकरण, ’सी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.3048/Chny/2018 िनधाŊरण वषŊ/Assessment Year: 2011-12 The Deputy Commissioner of Income Tax, Corporate Circle 2(1), Room No. 511, 5 th Floor, Wanaparthy Block, 121, M.G. Road, Chennai 34. Vs. M/s. Express Infrastructure Pvt. Ltd., No. 2, Club House Road, Mount Road, Chennai 600 002. [PAN:AABCE5521G] (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri P.Sajit Kumar, JCIT ŮȑथŎ की ओर से/Respondent by : Shri Kathir, Advocate सुनवाई की तारीख/ Date of hearing : 19.10.2022 घोषणा की तारीख /Date of Pronouncement : 21.10.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: This appeal filed by the Revenue is directed against the order of the ld. Commissioner of Income Tax (Appeals) 6, Chennai, dated 08.08.2018 relevant to the assessment year 2011-12. 2. The appeal filed by the Revenue is delayed by four days in filing the appeal, for which, the Revenue has filed a petition for condonation of the delay, to which; the ld. Counsel for the assessee has not raised I.T.A. No. 3048/Chny/18 2 any serious objection. Consequently, since the Revenue was prevented by sufficient cause, the delay of four days in filing of the appeal stands condoned and the appeal is admitted for adjudication. 3. When the appeal was taken up for hearing, 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 this appeal. Thus, the appeal filed by the Revenue is liable to be dismissed as not maintainable. Accordingly, the appeal filed by the Revenue is dismissed. However, 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 is not arising out of RAP objection as no specific ground was raised in the grounds of appeal. I.T.A. No. 3048/Chny/18 3 4. In the result, the appeal filed by the Revenue is dismissed. Order pronounced on 21 st October, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 21.10.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.