ITO, CHENNAI V. S.A.Gunasekaran, CHENNAI

ITA 3119/CHNY/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 7787 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2016
• Appeal Filed By: Department
• Bench Allotted: D
• Next Hearing Date: 17-02-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 29-12-2014
• Court: TRIBUNAL
• Department Lawyers: M M BHUSARICIT
• Assessee Lawyers: ANAND
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI , ! ' #! ' $ . %& ' () BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY , JUDICIAL MEMBER ./ I.T.A.NO.3119 /MDS./2014 ( / ASSESSMENT YEAR :2009-10) INCOME-TAX OFFICER, NONE-CORPORATE WARD 4(4), CHENNAI 600 006. VS. SHRI S.A.GUNASEKARAN , 15,LAWYER,CHINNATHAMBI STREET, 2 ND LANE,CHENNAI 600 021. PAN APBPG 1387 G ( *+ / APPELLANT ) ( ,-*+ / RESPONDENT ) / APPELLANT BY : MR.M.M.BHUSARI,CIT D.R / RESPONDENT BY : MR.ANAND,ADVOCATE / DATE OF HEARING : 17.02.2016 ! /DATE OF PRONOUNCEMENT : 09.03.2016 . / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: THIS APPEAL IS FILED BY THE REVENUE IS DIRECTED A GAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX(A)-II, CH ENNAI DATED 11.08.2014 PERTAINING TO THE ASSESSMENT YEAR 2009 -10. ITA NO.3119/MDS/2014 2 2. ON HEARING THE LD. DEPARTMENTAL REPRESENTATIVE, WE FIND THAT THE TAX EFFECT IN THIS CASE IS LESS THAN ` 10 LAKHS. THE CBDT IN ITS CIRCULAR NO.21/2015 DATED 10.12.2015 INSTRUCTED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WH ERE THE TAX EFFECT IS LESS THAN ` 10 LAKHS. THIS TRIBUNAL IS OF THE CONSIDERED OPINI ON THAT THIS CIRCULAR OF CBDT IS BINDING ON THE OFFICERS OF THE DEPARTMENT. THEREFORE, THE REVENUE CANNOT PROCEED FURTHER IN TH IS APPEAL. ACCORDINGLY, THE REVENUES APPEAL FOR ASSESSMENT YE AR 2009-10 STANDS DISMISSED. 3. IN THE RESULT, THE APPEAL OF REVENUE IS DISMISSE D. ORDER PRONOUNCED ON 09 TH MARCH,2016 . SD/- SD/- ' # $ . % & ' ( DUVVURU RL REDDY ) ) ( ( ( ) * + ) ) ' CHANDRA POOJARI ', JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 09 TH MARCH,2016 . K S SUNDARAM. -.,, /0,10 /COPY TO: , 1. /APPELLANT 2. /RESPONDENT 3. , 2,'' /CIT(A) 4. , 2 /CIT 5. 034, 5 /DR 6. 4,6 /GF