ACIT CENTRAL CIRCLE 2 (2), CHENNAI V. SMT. D SANGUPATHY, CHENNAI

ITA 569/CHNY/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 5349 (ITAT-CHENNAI)
• Duration Of Justice: 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 16-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S BHARATH
• Assessee Lawyers: K M MOHANDASS
• Keywords: Tax effect
• Section: 6

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 ./ ITA NOS.569, 570, 571 & 572/CHNY/2018 & '& / ASSESSMENT YEARS : 2008-09, 2009-10, 2010-11 & 20 11-12 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI - 600 034. V. SMT. D. SANGUPATHY, NO.1379, GOLDEN VILLA 1 ST BLOCK, 6 TH STREET, 18 TH MAIN ROAD, VALLALAR KUDIYERUPPU, ANNA NAGAR (W), CHENNAI - 600 040. PAN : APSPS 8529 M ()*/ APPELLANT) (+,)*/ RESPONDENT) )* - . / APPELLANT BY : SHRI S. BHARATH, CIT +,)* - . / RESPONDENT BY : SHRI K.M. MOHANDASS, CA / - 0' / DATE OF HEARING : 04.10.2018 12' - 0' / DATE OF PRONOUNCEMENT : 04.10.2018 / 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 30.11.2017 AND PERTAIN TO ASSESSMENT YEARS 2008-09, 2009-10, 2010-11 AND 2011 -12. WE 2 I.T.A. NOS.569 TO 572/CHNY/18 HEARD ALL THESE APPEALS TOGETHER AND DISPOSING OF T HE SAME BY THIS COMMON ORDER. 2. ON HEARING THE LD. DEPARTMENTAL REPRESENTATIVE, WE FIND THAT THE TAX EFFECT IN THIS CASE IS LESS THAN `2 0 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 WH ERE THE TAX EFFECT IS LESS THAN `2 0 LAKHS. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THIS CIRCULAR OF CBDT IS BINDING ON TH E OFFICERS OF THE DEPARTMENT. THEREFORE, THE REVENUE CANNOT PROCEED FURTHER IN THESE APPEALS. ACCORDINGLY, THESE APPEALS STAND DI SMISSED. 3. IN THE RESULT, ALL THE APPEALS OF THE REVENUE AR E DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON 4 TH OCTOBER, 2018 AT CHENNAI. SD/- SD/- ( ) ( . . . ) (S. JAYARAMAN) (N.R.S. GANESAN) ' / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 4 TH OCTOBER, 2018. KRI. 3 I.T.A. NOS.569 TO 572/CHNY/18 - +056 76'0 /COPY TO: 1. )* /APPELLANT 2. +,)* /RESPONDENT 3. / 80 () /CIT(A)-18, CHENNAI-34 4. PRINCIPAL CIT, CENTRAL-2, CHENNAI 5. 69 +0 /DR 6. :& ; /GF.