DCIT, CIRCLE - 1 (1), TRICHY V. SHRI P.S. JAYARAMAN, ARIYALUR

ITA 3082/CHNY/2019

AI Insights

The case involves an appeal by the Deputy Commissioner of Income Tax against the order of the Commissioner of Income Tax (Appeals) 1, Trichy, concerning the assessment year 2010-11. The appeal was initially delayed by 12 days, for which a condonation petition was filed and accepted without serious objection from the assessee. However, upon hearing, it was revealed that the tax effect involved in the appeal was below \\u20b950,00,000/-, the minimum threshold set by the CBDT for filing appeals in such cases. Both parties acknowledged this threshold, leading to the dismissal of the appeal as not maintainable under the prescribed monetary limits.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 135274 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 07-12-2022
• Assessment Year: misc
• Appeal Filed On: 05-09-2022
• Laws Referred To: CBDT Circular No. 17/2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

आयकर अपीलीय अिधकरण, ’ए’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ 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.3082/Chny/2019 िनधाŊरण वषŊ/Assessment Year: 2010-11 The Deputy Commissioner of Income Tax, Circle 1(1), No. 44, Williams Road, Cantonment, Trichy 620 001. Vs. Shri P.S. Jayaraman, Prop: Ramajayam Transports & Contracts, Kamaraj Nagar, Ariyalur 621 704 [PAN:AGRPJ9114D] (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri AR V Sreenivasan, Addl. CIT ŮȑथŎ की ओर से/Respondent by : Shri N. Quadir Hoseyn, Advocate & Dr. L. Natarajan, CA सुनवाई की तारीख/ Date of hearing : 08.12.2022 घोषणा की तारीख /Date of Pronouncement : 14.12.2022 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) 1, Trichy, dated 24.07.2019 relevant to the assessment year 2010-11. 2. The appeal filed by the Revenue is delayed by 12 days in filing the appeal, for which, the Revenue has filed a petition for condonation I.T.A. No. 3082/Chny/19 2 of the delay, to which; the ld. Counsel for the assessee has not raised any serious objection. Consequently, since the Revenue was prevented by sufficient cause, the delay of 12 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. 3082/Chny/19 3 4. In the result, the appeal filed by the Revenue is dismissed. Order pronounced on 14 th December, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 14.12.2022 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.