DCIT, CHENNAI V. Ravi George, CHENNAI

ITA 540/CHNY/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4587 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 01-05-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 03-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS ILAVARASI
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : CHENNAI . , . , BEFORE SHRI ABRAHAM P. GEORGE , ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER ./I.T.A. NO. 540/MDS/2017 / ASSESSMENT YEAR : 2004-2005. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 5(1) CHENNAI 600 034. VS. SHRI. RAVI GEORGE, C/O. SHRI. SRINIVASAN, 3, PLAY GROUND VIEW STREET, NANDANAM, CHENNAI 600 035. [PAN AAIPG 4132D] ( / APPELLANT) ( /RESPONDENT) ! / APPELLANT BY : MRS. ILAVARASI, ADDL. CIT. '# ! /RESPONDENT BY : NONE $ % & /DATE OF HEARING : 01-05-2017 '( %& /DATE OF PRONOUNCEMENT : 03-05-2017 / O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER: THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST AN ORDER DATED 30.11.2016 OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-3, CHENNAI. 2. BENCH POINTED OUT TO THE LD. DEPARTMENTAL REPRESENT ATIVE THAT THE TOTAL INCOME ASSESSED ITSELF WAS ONLY :3, 28,638/- AND THE TAX ITA NO. 540/MDS/2017. :- 2 -: EFFECT WAS LESS THAN TEN LAKHS. BENCH QUERIED WHET HER THE APPEAL WILL LIE, IN VIEW OF CBDT CIRCULAR NO.21/2015, DATED 10 .12.2015. 3. LD. DEPARTMENTAL REPRESENTATIVE FAIRLY AGREED THAT TAX EFFECT WAS LESS THAN THE LIMIT MENTIONED IN THE CBD T CIRCULAR. 4. WE HAVE CONSIDERED THE SUBMISSIONS AND PERUSED THE ORDERS OF THE AUTHORITIES BELOW. LD. DEPARTMENTAL REPRESE NTATIVE COULD NOT POINT OUT WHETHER THE CASE FELL WITHIN ANY OF THE E XEMPTIONS MENTIONED IN CIRCULAR NO.21/2015, DATED 10.12.2015 . AS PER THIS CIRCULAR AN APPEAL OF THE REVENUE WILL NOT LIE BEF ORE THIS TRIBUNAL WHERE THE TAX EFFECT IS LESS THAN :10,00,000/-. 5. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DIS MISSED ORDER PRONOUNCED ON WEDNESDAY, THE 3RD DAY OF MAY, 2017, AT CHENNAI. SD/ - ( . ) (G. PAVAN KUMAR) $ %& / JUDICIAL MEMBER SD/ - ( . ) (ABRAHAM P. GEORGE) ' %& / ACCOUNTANT MEMBER +$ / CHENNAI , / DATED: 3RD MAY, 2017. KV - '%./ 0/% / COPY TO: 1 . / APPELLANT 3. 1% () / CIT(A) 5. / 45 '%6 / DR 2. '# / RESPONDENT 4. 1% / CIT 6. 57 8$ / GF