ITO NON CORP WARD 15 (3), CHENNAI V. SMT. MAYURI ATUL SHAH, CHENNAI

ITA 453/CHNY/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7324 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 08-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH : CHENNAI . , ! ' # ' $ . %& , ( * + [BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBE R AND SHRI DUVVURU RL REDDY , JUDICIAL MEMBER ] ./I.T.A. NO.453/CHNY/2018 / ASSESSMENT YEAR : 2009-2010 THE INCOME TAX OFFICER, NON CORPORATE WARD 15(3) CHENNAI 600 034. VS. SMT. MAYURI ATUL SHAH, NO.1-C, VANTAGE TOWERS, NO.34, 5 TH AVENUE, BESANT NAGAR, CHENNAI 600 090. [PAN AACPA 1988P] ( ,- / APPELLANT) ( ./,- /RESPONDENT) / APPELLANT BY : MS. ANN MARY BABY, IRS, JCIT. /RESPONDENT BY : NONE. /DATE OF HEARING : 19-07-2018 ! /DATE OF PRONOUNCEMENT : 23-07-2018 0 / O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST AN ORDER DATED 29.11.2017 OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-15, CHENNAI. 2. LD. DEPARTMENTAL REPRESENTATIVE FAIRLY AGREED THAT THE TAX EFFECT WAS LESS THAN B20,00,000/- AND BY VIRTUE OF PARA 13 OF CBDT ITA NO.453/2018 :- 2 -: CIRCULAR NO.3/2018, DATED 11.07.2018, PENDING APPEA LS BELOW THE SPECIFIED TAX LIMIT HAD TO BE WITHDRAWN/NOT PRESSED . 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. 4. WE HAVE CONSIDERED THE SUBMISSION OF THE LD. DEPART MENTAL REPRESENTATIVE. SINCE THE TAX EFFECT IN THIS APPEAL IS LESS THAN B20,00,000/-, APPEAL OF THE REVENUE CANNOT SURVIVE . 5. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DIS MISSED. ORDER PRONOUNCED ON MONDAY, THE 23 RD DAY OF JULY, 2018, AT CHENNAI. SD/- SD/- ( ' # ' $ . %& ) ( DUVVURU RL REDDY ) ( / JUDICIAL MEMBER ( . ) (ABRAHAM P. GEORGE) / ACCOUNTANT MEMBER '# / CHENNAI $% / DATED:23RD JULY, 2018. KV %& '()( / COPY TO: 1 . / APPELLANT 3. *+, / CIT(A) 5. (-. / / DR 2. / RESPONDENT 4. * / CIT 6. .01 / GF ITA NO.453/2018 :- 3 -: