ITO, Tiruppur V. Shri A.C. Mohan, Tiruppur

ITA 3190/CHNY/2016

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 3434 (ITAT-CHENNAI)
• Duration Of Justice: 3 year(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 21-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SARAT CHANDRA
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL B BENCH, CHENNAI , . , BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER & SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER ./ I.T.A.NO. 3190/CHNY/2016 / ASSESSMENT YEAR : 2013-14 THE INCOME TAX OFFICER, WARD 1(3), 121, ADAMS PLAZA, 60 FEET ROAD, P.N. ROAD, TIRUPUR 641 602. VS. SHRI A.C. MOHAN, NO. 1-A, 2 ND STREET, NETHAJI NAGAR, KARUMARAMPALAYAM, TIRUPUR 641 607. [PAN:AHFPM2894L] ( /APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI GURU BASHYAM, ADDL. CIT / RESPONDENT BY : SHRI SARAT CHANDRA, ADVOCATE / DATE OF HEARING : 27.11.2019 /DATE OF PRONOUNCEMENT : 27.11.2019 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)3, COIMBATORE DATED 23.09.2016 RELEVANT TO THE ASSESSMENT YEAR 2013-14. 2. AT THE TIME OF 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 I.T.A. NO. 3190/CHNY/16 2 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. ACCORDINGLY, THE APPEAL FILED BY THE REVENUE IS DISMISSED AS NOT MAINTAINABLE. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED ON THE 27 TH NOVEMBER, 2019 AT CHENNAI. SD/- SD/- (RAMIT KOCHAR) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 27.11.2019 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.