ACIT Central Circle 3, Coimbatore V. J.Peter Arokiam, Coimbatore

ITA 3173/CHNY/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1556 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-06-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 26-12-2017
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . , . , BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ I.T.A. NOS. 3172, 3173, 3174, 3175 & 3176/CHNY/2017 ASSESSMENT YEARS: 2007-08, 2006-07, 08-09, 09-10, 2010-11 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, COIMBATORE. VS. SRI J. PETER AROKIAM, NO. 38, RAJESWARI NAGAR, SOWRIPALAYAM, COIMBATORE 641 028. [PAN:AFTPP9467N] ( /APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI R.V. AROON PRASAD, JCIT / RESPONDENT BY : SHRI S. SRIDHAR, ADVOCATE / DATE OF HEARING : 04.06.2019 /DATE OF PRONOUNCEMENT : 07.06.2019 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: THESE FIVE APPEAL FILED BY THE REVENUE ARE DIRECTED AGAINST THE COMMON ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 18, CHENNAI, DATED 27.09.2017 RELEVANT TO THE ASSESSMENT YEARS 2006-07, 2007-08, 2008-09, 2009-10 AND 2010-11. 2. ALL THE APPEALS FILED BY THE REVENUE ARE DELAYED BY 3 DAYS, FOR WHICH, THE REVENUE HAS FILED PETITION FOR CONDONATION OF THE DELAY, TO WHICH; THE LD. COUNSEL FOR THE ASSESSEE HAS NOT RAISED ANY SERIOUS I.T.A. NOS.3172-3176/CHNY/17 2 OBJECTION. CONSEQUENTLY, THE DELAY OF 3 DAYS IN FILING OF THE APPEALS STANDS CONDONED AND THE APPEALS ARE ADMITTED FOR ADJUDICATION. 3. AT THE TIME OF HEARING, BY FILING COMPUTATION OF TAX EFFECT FOR ALL THE ABOVE ASSESSMENT YEARS, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT IN THE APPEALS FILED BY THE REVENUE ARE LESS THAN THE MONETARY LIMIT OF .20,00,000/- FIXED BY THE CBDT TO FILE AN APPEAL BY THE REVENUE BEFORE THE TRIBUNAL AS PER THE CBDT CIRCULAR NO. 03/2018, DATED 11.07.2018. 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 .20,00,000/- IN THIS APPEAL. ACCORDINGLY, ALL THE APPEALS FILED BY THE REVENUE ARE DISMISSED AS UN-ADMITTED. 4. IN THE RESULT, ALL THE APPEALS FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED ON 07 TH JUNE, 2019 AT CHENNAI. SD/ - SD/ - (M. BALAGANESH) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 07.06.2019 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.