DCIT, CHENNAI V. Shri R.Gopalakrishnan, CHENNAI

ITA 396/CHNY/2011

• Counselvise Citation: [2011] 119 COUNSELVISE.COM (IT) 6522 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 25-05-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 03-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K E B RENGARAJAN JR
• Assessee Lawyers: S SRIDHAR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCH D : CHENNAI [BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT AND SHRI HARI OM MARATHA, JUDICIAL MEMBER] I.T.A NO. 396/MDS/2011 ASSESSMENT YEAR : 2007-08 THE DY. CIT COMPANY CIRCLE V(3) CHENNAI VS SHRI R.GOPALAKRISHNAN 287, V. AVENUE ASHOK NAGAR CHENNAI 600 083 [PAN AEHPR2806L ] (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.E.B RENGARAJAN, JR. STANDING COUNSEL RESPONDENT BY : SHRI S. SRIDHAR O R D E R PER HARI OM MARATHA, JUDICIAL MEMBER: THIS APPEAL OF THE REVENUE, FOR ASSESSMENT YEAR 2007-08, IS DIRECTED AGAINST THE ORDER OF THE LD. CIT(A), DATED 15.11.2010. 2. AT THE TIME OF HEARING, IT WAS BROUGHT TO OUR NO TICE THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS BELOW ` 3 LAKHS. VIDE INSTRUCTION NO.3 OF 2011 DATED 9.2.2011,[238 CTR (ST) 154], RE VISION OF MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPARTMENT BEFO RE THE ITAT HAS BEEN PROVIDED AS A MEASURE FOR REDUCING LITIGATION. AS PER THIS INSTRUCTION, NO APPEAL TO THE TRIBUNAL CAN BE PREFERRED BY THE D EPARTMENT IF THE ITA 396/11 :- 2 -: MONETARY LIMIT OF THE DEPARTMENTAL APPEAL DOES NOT EXCEED ` 3 LAKHS. ADMITTEDLY, THE TAX EFFECT IN THIS APPEAL IS BELOW ` 3 LAKHS. THEREFORE, IN VIEW OF THIS INSTRUCTION WHICH IS BINDING ON THE DEPARTMENT, WE DISMISS THE APPEAL IN LIMINE. 3. IN THE RESULT, THE APPEAL STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 5.5.2011. SD/- SD/- (DR. O.K. NARAYANAN) VICE-PRESIDENT (HARI OM MARATHA) JUDICIAL MEMBER DATED: 25 TH MAY, 2011 RD COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR