ITO NON CORPORATE WARD-3(3), CHENNAI V. BARAI HITENDRA SUNITA, CHENNAI

ITA 3457/CHNY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3239 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 27-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS VIJAYA PRABHA
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI , ! ' # , $ %& BEFORE SHRI MAHAVIR SINGH , VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBE R ./ ITA NO.3457/CHNY/2019 ' ( )( /ASSESSMENT YEAR: 2014-15 THE INCOME TAX OFFICER, NON CORPORATE WARD-3(3), CHENNAI. VS. MS. BARAI HITENDRA SUNITA, NO.35, POES GARDEN, CHENNAI 600 086. [PAN: BKOPS 4159K] ( *+ /APPELLANT) ( ,-*+ /RESPONDENT) *+ . / / APPELLANT BY : MRS. VIJAYAPRABHA, JCIT ,-*+ . / /RESPONDENT BY : NONE 0 . 1$ /DATE OF HEARING : 26.02.2020 23) . 1$ / DATE OF PRONOUNCEMENT : 26.02.2020 %# / O R D E R PER M. BALAGANESH, ACCOUNTANT MEMBER : THE REVENUE FILED THIS APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-4, CHENNAI IN ITA NO.146/2018-19/AY-2014-15/CIT(A)-4/271(1)(C) DATED 23.10.2019 FOR THE ASSESSMENT YEAR 2014-15. 2. AT THE TIME OF HEARING, THE LD. DR SUBMITTED THAT THE TAX EFFECT IS BELOW RS.50 LAKHS AND HENCE THE REVENUES APPEAL WO ULD BE COVERED ITA NO.3457/CHNY/2019 (A.Y 2014-15) MS. BARAI HITENDRA SUNITA :- 2 -: BY THE CBDT CIRCULAR NO.17/2019 DATED 08.08.2019, F IXING THE MONETARY LIMIT OF RS.50 LAKHS. THE LD. DR ON VERIFICATION A DMITTED THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN RS.50 L AKHS. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING. ON HEARING THE LD. DR, WE FIND THAT THE TAX EFFECT IN THIS CASE IS LESS THAN RS. 50 LAKHS. THE CBDT IN ITS CIRCULAR NO. 17/2019 DATED 08.08.2019 INSTRUCTED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WHERE THE TAX EFFECT IS LESS THAN RS. 50 LAKHS . THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THIS CIRCULAR OF CBDT I S BINDING ON THE OFFICERS OF THE DEPARTMENT. THEREFORE, THE REVENUE CANNOT PROCEED FURTHER IN THIS APPEAL. ACCORDINGLY, THE APPEAL STA NDS DISMISSED. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DIS MISSED. ORDER PRONOUNCED ON 26 TH DAY OF FEBRUARY, 2020 IN CHENNAI. SD/- SD/- ( ) (MAHAVIR SINGH) /VICE PRESIDENT ( ) (M. BALAGANESH) /ACCOUNTANT MEMBER /CHENNAI, 4% /DATED: 26 TH FEBRUARY, 2020 . EDN, SR. P.S %# . ,'15 65)1 /COPY TO: 1. *+ /APPELLANT 2. ,-*+ /RESPONDENT 3. 0 71 ( )/CIT(A) 4. 0 71 /CIT 5. 58' ,'1' /DR 6. '9( : /GF