Appeal details
Counselvise Citation
[2021] 104 COUNSELVISE.COM (IT) 6313 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 year(s) 11 month(s) 18 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
15-12-2021
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
B
Assessment Year
2007-2008
Appeal Filed On
27-12-2017
Judgement Text
आयकर अपीलीय अिधकरण, ‘बी’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI ŵी वी. दुगाŊ राव, Ɋाियक सद˟ एवं ŵी मनोज कु मार अŤवाल, लेखा सद˟ के समƗ । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. Nos.3214, 3215, 3216, 3217, 3218 & 3219/Chny/2017 िनधाŊरण वषŊ/Assessment Years: 2007-08 to 2012-13 The Income Tax Officer, Corporate Ward 5(1), 121, Uthamar Gandhi Salai, Chennai – 600 034. Vs. Smt. L.S. Chandrika, No. 78, Poes Garden, Gopalapuram, Chennai 600 086. [PAN: AAKPC4795Q] (अपीलाथŎ /Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से / Appellant by : Shri Palani Kumar, CIT ŮȑथŎ की ओर से/Respondent by : Shri S. Sridhar, Advocate सुनवाई की तारीख/ Date of hearing : 16.12.2021 घोषणा की तारीख /Date of Pronouncement : 16.12.2021 आदेश /O R D E R PER BENCH: These six appeals filed by the Revenue are directed against the common order of the ld. Commissioner of Income Tax (Appeals) 3, Chennai, dated 29.09.2017 relevant to the assessment years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 and 2012-13. 2. When the appeals were taken up for hearing, 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 ₹.50,00,000/- fixed by the CBDT I.T.A. No. 3214-3219/Chny/17 2 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 in view of the confirmation of low tax effect in these appeals filed by the ITO vide her letter dated 15.12.2021. 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 these appeals. Thus, the appeals filed by the Revenue are not maintainable and are liable to be dismissed. Accordingly, the appeals filed by the Revenue are dismissed. 3. In the result, all the appeals filed by the Revenue are dismissed. Order pronounced on the 16 th December, 2021 at Chennai. Sd/- Sd/- (MANOJ KUMAR AGGARWAL) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, the 16.12.2021 Vm/- आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Appellant, 2.ᮧ᭜यथᱮ/ Respondent, 3. आयकर आयुᲦ (अपील)/CIT(A), 4. आयकर आयुᲦ/CIT, 5. िवभागीय ᮧितिनिध/DR & 6. गाडᭅ फाईल/GF.
