ACIT, Salem V. B.Nagarathinam, Rasipuram

ITA 445/CHNY/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4866 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-04-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 21-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR MILIND MADHUKAR BHUSARI
• Assessee Lawyers: G BASKAR
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , .. ' #$, & '( BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ./ ITA NOS.444, 445, 446 & 447/MDS/2017 * +* / ASSESSMENT YEARS : 2009-10 TO 2012-13 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AAYKAR BHAVAN, GANDHI ROAD, SALEM 7. V. SHRI B. NAGARATHINAM, D NO.9, VOC NAGAR, NO.2, KRISHNA THEATRE ROAD, RASIPURAM. PAN : ABEPN 9815 D (-./ APPELLANT) (/0-./ RESPONDENT) -. 1 2 / APPELLANT BY : DR. MILIND MADHUKAR BHUSARI, CIT /0-. 1 2 / RESPONDENT BY : SHRI G. BASKAR, ADVOCATE ' 1 3& / DATE OF HEARING : 19.04.2017 45+ 1 3& / DATE OF PRONOUNCEMENT : 19.04.2017 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THESE APPEALS OF THE REVENUE ARE DIRECTED AGAINS T THE COMMON ORDER PASSED BY THE COMMISSIONER OF INCOME T AX (APPEALS)-18, CHENNAI, DATED 30.11.2016 AND PERTAIN TO ASSESSMENT YEARS 2009-10 TO 2012-13. 2 I.T.A. NOS.444 TO 447/MDS/17 2. ON HEARING THE LD. DEPARTMENTAL REPRESENTATIVE, WE FIND THAT THE TAX EFFECT INVOLVED IN ALL THE FOUR ASSESS MENT YEARS IS LESS THAN ` 10 LAKHS. THE CBDT IN ITS CIRCULAR NO.21/2015 DATE D 10.12.2015 INSTRUCTED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WHERE THE TAX EFFECT IS LES S THAN ` 10 LAKHS. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THI S CIRCULAR OF CBDT IS BINDING ON THE OFFICERS OF THE DEPARTMENT. THER EFORE, THE REVENUE CANNOT PROCEED FURTHER IN THESE APPEALS. A CCORDINGLY, THESE APPEALS STAND DISMISSED. 3. IN THE RESULT, THE APPEALS OF THE REVENUE ARE DI SMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH APRIL, 2017 AT CHENNAI. SD/- SD/- ( . . ' #$ ) ( . . . ) (D.S. SUNDER SINGH) (N.R.S. GANESAN) & / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 7 /DATED, THE 19 TH APRIL, 2017. KRI. 1 /3#8 98+3 /COPY TO: 1. -. /APPELLANT 2. /0-. /RESPONDENT 3. ' :3 () /CIT(A)-18, CHENNAI-34 4. PRINCIPAL CIT, CENTRAL-2, CHENNAI 5. 8; /3 /DR 6. * < /GF.