ITO, CHENNAI V. DSM Soft Pvt Ltd., CHENNAI

ITA 502/CHNY/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4062 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 19-06-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 27-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: K HEMALATHA
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI . . . , . !'# ! , % !& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ ITA NOS.502 & 503/CHNY/2017. ( )( / ASSESSMENT YEARS : 2012-13 & 2013-14 THE INCOME TAX OFFICER, CORPORATE WARD 1(4), CHENNAI - 600 034. V. M/S DSM SOFT PVT. LTD., NO.1, ANU ARCADE, 15 TH CROSS STREET, SHASTRI NAGAR, ADYAR, CHENNAI - 600 020. PAN : AAACD 3149 A (+,/ APPELLANT) (-.+,/ RESPONDENT) +, / 0 / APPELLANT BY : MS. S. VIJAYAPRABHA, JCIT -.+, / 0 / RESPONDENT BY : MS. K. HEMALATHA, CA 1 / 2% / DATE OF HEARING : 09.08.2018 3') / 2% / DATE OF PRONOUNCEMENT : 09.08.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THESE APPEALS OF THE REVENUE ARE DIRECTED AGAINS T THE RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS)-1, CHENNAI, DATED 20.12.2016 AND PERTAIN TO ASSESSMENT YEARS 2012- 13 AND 2013-14. SINCE COMMON ISSUE ARISES FOR CONS IDERATION IN 2 I.T.A. NOS.502 & 503/CHNY/17 BOTH THE APPEALS, WE HEARD BOTH THE APPEALS TOGETHE R AND DISPOSING OF THE SAME BY THIS COMMON ORDER. 2. ON HEARING THE LD. DEPARTMENTAL REPRESENTATIVE, WE FIND THAT THE TAX EFFECT IN BOTH THE CASES IS LESS THAN `2 0 LAKHS. THE CBDT IN ITS CIRCULAR NO.3/2018 DATED 11.07.2018 INS TRUCTED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WHERE THE TAX EFFECT IS LESS THAN `2 0 LAKHS. THIS 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 S TANDS DISMISSED. 3. IN THE RESULT, BOTH THE APPEALS OF THE REVENUE A RE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH AUGUST, 2018 AT CHENNAI. SD/- SD/- (. !'# ! ) ( . . . ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 9 TH AUGUST, 2018. KRI. 3 I.T.A. NOS.502 & 503/CHNY/17 / -267 87)2 /COPY TO: 1. +, /APPELLANT 2. -.+, /RESPONDENT 3. 1 92 () /CIT(A)-1, CHENNAI 4. PRINCIPAL CIT, CHENNAI-1, CHENNAI 5. 7: -2 /DR 6. ( ; /GF.