DCIT CORPORATE CIRCLE 1 (2), CHENNAI V. M/S BHART ENGINEERING CONSTRUCTIONS COMPANY PVT LTD, CHENNAI

ITA 622/CHNY/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4980 (ITAT-CHENNAI)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 20-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : CHENNAI . . . , ! . '#'$ , % !& ' [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER ] ./I.T.A. NOS.622 & 623/CHNY/2018 / ASSESSMENT YEARS : 2009-10 & 2014-15. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 1(2) CHENNAI 600 034. VS. M/S. BHARAT ENGINEERING CONSTRUCTION COMPANY PVT. LTD, SUITE NO.4, 6 TH FLOOR, JHAVER PLAZA, NUNGAMBAKKAM HIGH ROAD, CHENNAI 600 034. [PAN AACCB 8705G] ( () / APPELLANT) ( *+() /RESPONDENT) / APPELLANT BY : SHRI. CLEMENT RAMESH KUMAR, JCIT. /RESPONDENT BY : NONE /DATE OF HEARING : 24-07-2018 ! /DATE OF PRONOUNCEMENT : 01-08-2018 / O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER THERE ARE APPEALS FILED BY THE REVENUE DIRECTED A GAINST ORDERS DATED 30.11.2017 OF LD.COMMISSIONER OF INCO ME-TAX (APPEALS)- 03, CHENNAI. 2. LD. DEPARTMENTAL REPRESENTATIVE FAIRLY AGREED THAT THE TAX EFFECT WAS LESS THAN C20,00,000/- AND BY VIRTUE OF PARA 13 OF CBDT ITA NOS.622 & 623/2018 :- 2 -: CIRCULAR NO.3/2018, DATED 11.07.2018, PENDING APPEA LS BELOW THE SPECIFIED TAX LIMIT HAD TO BE WITHDRAWN/NOT PRESSED . 3. NONE APPEARED ON BEHALF OF THE ASSESSEE. 4. WE HAVE CONSIDERED THE SUBMISSION OF THE LD. DEPART MENTAL REPRESENTATIVE. SINCE THE TAX EFFECT IN THESE APPEA LS ARE LESS THAN C20,00,000/-, APPEALS OF THE REVENUE CANNOT SURVIV E. 5. IN THE RESULT, THE APPEALS OF THE REVENUE STAND DIS MISSED. ORDER PRONOUNCED ON 1 ST THE WEDNESDAY OF AUGUST, 2018, AT CHENNAI. SD/- SD/- ( . . . ) (N.R.S. GANESAN) / JUDICIAL MEMBER ( ! . '#'$ ) (ABRAHAM P. GEORGE) % / ACCOUNTANT MEMBER '# / CHENNAI $% / DATED: 1 ST AUGUST, 2018 KV %& '()( / COPY TO: 1 . / APPELLANT 3. *+, / CIT(A) 5. (-. / / DR 2. / RESPONDENT 4. * / CIT 6. .01 / GF