DCIT, CHENNAI V. M/s. Spencer Travel Services Ltd., CHENNAI

ITA 3209/CHNY/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4770 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2017
• Appeal Filed By: Department
• Bench Allotted: C
• Next Hearing Date: 25-04-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 22-11-2016
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Assessee Lawyers: N RAVI SENIOR MANAGER
• Keywords: Tax effect; Condonation of delay

Judgement Text

, , IN THE INCOME - TAX APPELLATE TRIBUNAL C BENCH, CHENNAI . , . , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER ./ I T.A. NO. 3209 /MDS/201 6 / ASSESSMENT YEAR :20 0 6 - 0 7 THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 6(2 ) , AAYAKAR BHAVAN, NEW BLOCK, 7 TH FLOOR, 121, M.G. ROAD, CHENNAI 600 034. VS. M/S. S PENCER TRAVEL SERVICES LTD., 6 TH FLOOR, SUDHARSAN BUILDING, 27 WHITES ROAD, ROYAPETTAH, CHENNAI 600 01. [PAN:A A F CS 5 205F ] ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI A.V. SREEKANTH , J CIT / RESPONDENT BY : SHRI N. RAVI, SENIOR MANAGER / DATE OF HEARING : 25 . 0 4 .201 7 / DATE OF P RONOUNCEMENT : 26 . 0 4 .201 7 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : THIS APPEAL FILED BY THE REV ENUE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) 1 5 , CHENNAI DATED 1 4 .0 7 .2016 RELEVANT TO THE ASSESSMENT YEAR 20 0 6 - 0 7 . 2. THE APPEAL OF THE REVENUE IS FOUND TO HAVE BEEN FILED LATE BY 46 DAYS. THE ASSESSING OFFICER HAS FILE D AN AFFIDAVIT FOR CONDONATION OF DELAY BY STATING THAT THE RECORDS OF THE CASE WAS INADVERTENTLY GOT MIXED UP WITH I.T.A. NO . 3209 /M/ 16 2 SCRUTINY FILES AND THEREFORE COULD NOT FILE THE APPEAL WITHIN TIME. THE LD. DR, CITING THE REASONS AS STATED BY THE ASSESSING OFFICER, REQUE STED FOR CONDONING THE DELAY AND TO ADMIT THE APPEAL FOR HEARING. THE LD. COUNSEL FOR THE ASSESSEE DID NOT OBJECT TO THE SUBMISSIONS OF THE LD. DR AND THUS, WE CONDONE THE DELAY OF 46 DAY S IN FILING THE APPEAL AND ADMIT THE APPEAL FOR HEARING. 3 . 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 .10,00,000/ - FIXED BY THE CBDT TO FILE AN APPEAL BY THE REVENUE BEFORE THE TRIBUNAL AS PER THE CBDT CIRCULAR NO. 21/2015, DATED 10.12.2015. THE LD. DR FAIRLY CONCEDED THE SUBMISSIONS MADE BY THE LD. COUNSEL FOR THE ASSESSEE. BEING SO, THE REVENUE AUTHORIT IES ARE PRECLUDED FROM FILING THE APPEAL BEFORE THE TRIBUNAL, SINCE THE TAX EFFECT IS LESS THAN .10,00,000/ - IN THIS APPEAL. ACCORDINGLY, THE APPEAL FILED BY THE REVENUE IS DISMISSED AS UN - ADMITTED. 4 . IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DI SMISSED. ORDER PRONOUNCED ON THE 26 TH APRIL , 201 7 AT CHENNAI. SD/ - SD/ - (A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 26 . 0 4 .201 7 VM/ - I.T.A. NO . 3209 /M/ 16 3 / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.