ITO, Tiruppur V. A.G.Achiathal (Wife and Legal heir of Late A.C.Govindasamy), Kangeyam

ITA 3268/CHNY/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2304 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 01-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : CHENNAI , . , BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.3268/CHNY/2016 / ASSESSMENT YEAR : 2011-12 THE INCOME TAX OFFICER, WARD -1(5), TIRUPUR. VS. SMT.A.G.ACHIATHAL , (LEGAL HEIR OF LATE A.C.GOVINDASAMY) NO.1/2, THIRU VI KA NAGAR, TIRUPUR ROAD, KANGAYAM 638 701. [PAN ANSPG 2569 H ] ( / APPELLANT) ( /RESPONDENT) ! ' # / APPELLANT BY : MRS.RUBY GEORGE, CIT D.R $% ! ' # /RESPONDENT BY : MR.R.KUMAR,ADVOCATE & ' ' () / DATE OF HEARING : 30 - 0 8 - 201 8 * ' () / DATE OF PRONOUNCEMENT : 30 - 0 8 - 201 8 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE REVENUE AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-3, COIMBA TORE IN APPEAL NO.70/16-17 DATED 20.09.2016 FOR THE ASSESSMENT YEA R 2011-12. ITA NO.3268/CHNY/2016 :- 2 -: 2. MRS. RUBY GEORGE REPRESENTED ON BEHALF OF THE REVENUE, AND MR.R.KUMAR REPRESENTED ON BEHALF OF THE ASSESSEE. 3. WHEN THE APPEAL IS TAKEN UP FOR HEARING, THE LD .D.R SUBMITTED A COPY OF LETTER RECEIVED FROM THE I.T.O, TIRUPUR DATED 28.08.2018 ADDRESSED TO THE PRINCIPAL COMMISSIONER OF INCOME TAX-3, COIMBATORE & COPY TO LD.D.R, WHEREIN THE A.O CLEAR LY MENTIONED THAT THE TAX EFFECT IN THE APPEAL NO.3268/2016 - C/O. G. ACHIATHAL PAN:ANSPG 2569 H IS ` 14.86 LAKHS FOR ASSESSMENT YEAR 2011-12, AND ALSO MENTIONED THAT THE CASE DOES NOT FALL UNDER AN Y OF THE EXCEPTIONAL CLAUSE AS MENTIONED IN PARA-10 OF BOARDS CIRCULAR NO.3/2018 DATED 11.07.2018. 4. AT THE OUTSET, THE REPRESENTATIVES FOR THE REVE NUE AND THE ASSESSEE VERY FAIRLY SUBMITTED THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN ` 20 LAKHS. IT WAS A SUBMISSION THAT THE CBDT IN ITS LATEST CIRCULAR NO.3/2018 DATED 11.07.2018 INSTRUCT ED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WH ERE THE TAX EFFECT IS LESS THAN ` 20 LAKHS. 5. AFTER CONSIDERING THE A.OS LETTER FILED BY THE LD.D.R AND THE SUBMISSIONS OF BOTH THE SIDES, WE ARE OF THE CONSID ERED OPINION THAT THE CIRCULAR OF CBDT NO.3/2018 DATED 11.07.2018 IS BINDING ON THE OFFICERS OF THE DEPARTMENT. THEREFORE, THE REVENUE CANNOT PROCEED ITA NO.3268/CHNY/2016 :- 3 -: FURTHER IN THIS APPEAL. ACCORDINGLY, THE APPEAL FIL ED BY THE REVENUE STANDS DISMISSED. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON 30 TH AUGUST, 2018, AT CHENNAI. SD/ - SD/ - ( . ) (A.MOHAN ALANKAMONY) ! '# / ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) $ '# / JUDICIAL MEMBER - ' / CHENNAI . / DATED: 30 TH AUGUST, 2018. K S SUNDARAM / ' $(01 2 1( / COPY TO: 1 . ! / APPELLANT 4. & 3( / CIT 2. $% ! / RESPONDENT 5. 145 $(6 / DR 3. & 3( () / CIT(A) 6. 57 8' / GF