ITO, Nagercoil V. H.Mohamed Abdul Khader, Kanyakumari

ITA 582/CHNY/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 9700 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 31-07-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 08-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R CLEMENT RAMESH KUMAR ADD L
• Assessee Lawyers: S SRIDHAR
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI ... , !, # !$ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NO.582/CHNY/2017 & '& / ASSESSMENT YEAR : 2011-12 THE INCOME TAX OFFICER, WARD - 2, NAGERCOIL. V. SHRI H. MOHAMED ABDUL KHADER, STANDARD AUDITORIUM, NORTH STREET, MARTHANDAM, KANYAKUMARI DIST. 629 165. PAN : ABWPK 1775 F ()*/ APPELLANT) (+,)*/ RESPONDENT) )* - . / APPELLANT BY : SHRI R. CLEMENT RAMESH KUMAR,ADDL. CIT +,)* - . / RESPONDENT BY : SHRI S. SRIDHAR, ADVOCATE / - 0# / DATE OF HEARING : 26.09.2018 12' - 0# / DATE OF PRONOUNCEMENT : 26.09.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST T HE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-3, MADURAI, DA TED 30.12.2016 AND PERTAINING TO ASSESSMENT YEAR 2011-12. 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 2 I.T.A. NO.582/CHNY/17 NO.3/2018 DATED 11.07.2018 INSTRUCTED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WHERE THE TAX EFFEC T IS LESS THAN `2 0 LAKHS. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THIS CIRCULAR OF CBDT IS BINDING ON THE OFFICERS OF THE DEPARTMENT. THEREFORE, THE REVENUE CANNOT PROCEED FURTHER IN THIS APPEAL. ACC ORDINGLY, THIS APPEAL STANDS DISMISSED. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON 26 TH SEPTEMBER, 2018 AT CHENNAI. SD/- SD/- ( !) ( ... ) (S. JAYARAMAN) (N.R.S. GANESAN) # / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 4 /DATED, THE 26 TH SEPTEMBER, 2018. KRI. - +056 76'0 /COPY TO: 1. )* /APPELLANT 2. +,)* /RESPONDENT 3. / 80 () /CIT(A)-3, MADURAI 4. PRINCIPAL CIT-2, MADURAI 5. 69 +0 /DR 6. :& ; /GF.