ACIT Central Circle 2, Trichy V. Geetha A., Trichy

ITA 3287/CHNY/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7728 (ITAT-CHENNAI)
• Duration Of Justice: 10 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 03-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R ANITA
• Assessee Lawyers: NITHYA SANKARAN
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL A BENCH, CHENNAI , . , BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER SL. NO. ITA NO. AY APPELLANT RESPONDENT 1. 3287/CHNY/18 2012-13 THE DCIT, CENTRAL CIRCLE -2, TRICHY. SMT. A. GEETHA, NO. 37, CHINNA CHETTY STREET, TRICHY 620 008. [PAN: AARPG6947R] 2. 3284/CHNY/18 2012-13 THE ACIT, CENTRAL CIRCLE -2, TRICHY. SMT. H. PRADEEPA, NO. 49, BIG CHETTY STREET, TRICHY 620 008. [PAN: BBOPP8159D] / APPELLANT BY : MS. R. ANITA, JCIT /RESPONDENT BY : MS. NITHYA SANKARAN, C.A. /DATE OF HEARING : 26.09.2019 / DATE OF PRONOUNCEMENT : 14.10.2019 / O R D E R PER BENCH: BOTH APPEALS FILED BY THE REVENUE RELATING TO DIFFERENT ASSESSEES ARE DIRECTED AGAINST DIFFERENT ORDERS OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 19(I/C), CHENNAI BOTH DATED 10.08.2018 RELEVANT TO THE ASSESSMENT YEAR 2012-13. 2. BOTH THE APPEALS FILED BY THE REVENUE ARE DELAYED BY 08 DAYS EACH, FOR WHICH, THE REVENUE HAS FILED AFFIDAVIT FOR CONDONATION OF THE DELAY, TO WHICH, THE LD. COUNSEL FOR THE ASSESSEE HAS NOT RAISED ANY SERIOUS OBJECTION. I.T.A. NO. 3287/CHNY/18 & I.T.A. NO. 3284/CHNY/18, 2 CONSEQUENTLY, THE DELAY IN FILING OF THE APPEALS STAND CONDONED AND THE APPEALS ARE ADMITTED FOR ADJUDICATION. 3. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT IN THESE APPEALS FILED BY THE REVENUE ARE 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 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 THESE APPEALS. ACCORDINGLY, THE APPEALS FILED BY THE REVENUE ARE DISMISSED AS UN-ADMITTED. 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED ON THE 14 TH OCTOBER, 2019 AT CHENNAI. SD/ - SD/ - (INTURI RAMA RAO) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 14.10.2019 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.