ACIT, Coimbatore V. S.Bhupathi, Coimbatore

ITA 398/CHNY/2016

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6356 (ITAT-CHENNAI)
• Duration Of Justice: 4 year(s) 6 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 22-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J PAVITRAN KUMAR
• Assessee Lawyers: K RAGHU
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI , . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI S. JAYARAMAN , ACCOUNTANT MEMBER I .T.A. NO. 398/CHNY/2016 ASSESSMENT YEAR : 200 9 - 2010 THE ASSISTANT COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE 4, ANNEXE BUILDING, 5 TH FLOOR,NO.63, RACE COURSE ROAD, COIMBATORE 641 018 VS. SHRI S. BHUPATHI, [HUF] NO.58A, RACE COURSE, COIMBATORE 641 024. [PAN: A A FHS 1933P ] ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. J. PAVITRAN KUMAR , JCIT /RESPONDENT BY : MR. K. RAGHU, ADVOCATE / DATE OF HEARING : 09.09 .2020 / DATE OF PRONOUNCEME NT : 09.09.2020 / O R D E R PER V. DURGA RAO , JUDICIAL MEMBER : THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) - 3 , COIMBATORE IN I.T.A. NO. 95/14 - 15 DATED 16.11.2015 RELEVANT TO THE ASSESSMENT YEAR 20 09 - 20 10. 2. AT THE TIME OF HEARING THROUGH VIDEO CONFERENCING, THE LEARNED COUNSEL FOR THE ASSESSEE HA D SUBMITTED THAT THE TAX EFFECT IN THE APPEAL FILED BY THE REVENUE IS LESS THAN THE MONETARY LIMIT OF .50,00,000/ - FI XED BY THE CBDT TO FILE AN APPEAL BY THE REVENUE BEFORE THE TRIBUNAL AS PER THE CBDT CIRCULAR I . T . A NO . 398/CHNY/2016 : - 2 - : NO. 17/2019, DATED 08.08.2019. THE LEARNED DEPARTMENTAL REPRESENTATIVE FAIRLY CONCEDED THE SUBMISSIONS MADE BY THE LEARNED 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 THE APPEAL AND THUS, THE APPEAL FILED BY THE REVENUE IS LIABLE TO BE DISMISSED. THE DEPARTMENT IS AT LIBERTY TO SEEK RECALL OF THE ABOVE ORDER, IF THE TAX EFFECT IS ABOVE THE PRESCRIBED LIMIT AND MOREOVER THE LEARNED DEPARTMENTAL REPRESENTATIVE WAS NOT SURE ABOUT AS TO WHETHER THE ISSUE RAISED IN THE APPEAL OF THE REVENUE WAS NOT ARISING OUT OF RAP OBJECTION , AS NO SPECIFIC GROUND WAS RAISED IN THE GROUNDS OF APPEAL. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. O RDER PRONOUNCED IN THE OPEN COURT ON 9 TH SEPTEMBER, 2020 IN CHENNAI. SD/ - ( . ) ( S. JAYARAMAN ) /ACC OUNTANT MEMBER SD/ - ( ) ( V. DURGA RAO ) /JUDICIAL MEMBER / CHENNAI, / DATED: 9 TH SEPTEMBER , 2020 IA , SR. P.S /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ) /CIT(A) 4. /CIT 5. /DR 6. /GF