ACIT CIRCLE 1, SALEM V. SMT. MANJULA BASKAR, SALEM

ITA 477/CHNY/2018

• Counselvise Citation: [2018] 112 COUNSELVISE.COM (IT) 5176 (ITAT-CHENNAI)
• Duration Of Justice: 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 12-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D ROHINI
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, CHENNAI . . . , , ' BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER / .I.T.A. NO. 477/CHNY/2018 /ASSESSMENT YEAR : 2012-13 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1, SALEM. VS. SMT. MANJULA BASKAR, NO. 42, METTU VELLALA STREET, KONDALAMPATTY, SALEM 636 010. [PAN: AGPPM 2135D] ( /APPELLANT) ( /RESPONDENT) REVENUE BY : MS. D. ROHINI, JCIT ASSESSEE BY : NONE $ /DATE OF HEARING : 04.10.2018 $ /DATE OF PRONOUNCEMENT : 04.10.2018 / O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER: THE REVENUE FILED THIS APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-7, SALEM IN ITA NO 264/2015-16 DATED 24.11.2017 FOR ASSESSMENT YEAR 2012-13 :- 2 -: ITA NO. 477/CHNY/2018 2. ON HEARING THE LD. DR, WE FIND THAT THE TAX EFFE CT IN THIS CASE IS LESS THAN RS. 20 LAKHS. THE CBDT IN ITS CIRCULAR NO. 3/ 2018 DATED 11.07.2018 INSTRUCTED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WHERE THE TAX EFFECT IS LESS THAN RS. 20 LAKHS. TH IS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THIS CIRCULAR OF CBDT IS BI NDING ON THE OFFICERS OF THE DEPARTMENT. THEREFORE, THE REVENUE CANNOT PROCEED FURTHER IN THIS APPEAL. ACCORDINGLY, THIS APPEAL STANDS DISMISSED. 3. IN THE RESULT, THE REVENUES APPEAL IS DISMISSED . ORDER PRONOUNCED ON THURSDAY, THE 04 TH DAY OF OCTOBER, 2018 AT CHENNAI. SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER SD/- ( ) (S. JAYARAMAN) /ACCOUNTANT MEMBER /CHENNAI, ) /DATED: 04 TH OCTOBER , 2018 JPV $*+,-, /COPY TO: 1. / /APPELLANT 2. *0/ /RESPONDENT 3. 1 ) ( /CIT(A) 4. 1 /CIT 5. ,* /DR 6. 4 /GF