ACIT, Vellore V. A.Senthil Murugan, Tirupattur

ITA 63/CHNY/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4961 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2017
• Appeal Filed By: Department
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 09-01-2017
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Assessee Lawyers: P RANGA RAMANUJAMC A
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : CHENNAI , . !' BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G.PAVAN KUMAR, JUDICIAL MEMBER ./ I.T.A.NO.63 /MDS./2017 & C.O. NO.21/MDS./2017 ( / ASSESSMENT YEAR :2010-11) THE ACIT, CIRCLE-I, VELLORE. VS. SHRI A.SENTHIL MURUGAN, 68,KRISHNAGIRI MAIN ROAD, TIRUPATTUR 635 601. PAN AFPPA 0318 D ( #$ / APPELLANT ) ( %&#$ / RESPONDENT/ CROSS OBJECTOR ) / APPELLANT BY : MR.A.V.SREEKANTH, JCIT, D.R /RESPONDENT BY : MR.P.RANGA RAMANUJAM,C.A / DATE OF HEARING : 23 .03 .2017 !' / DATE OF PRONOUNCEMENT : 03 .04 .2017 ' / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THIS APPEAL OF THE REVENUE AND CROSS APPEAL BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF THE COMM ISSIONER OF ITA NO.63 /MDS./2017 :- 2 -: INCOME-TAX (APPEALS)-13, CHENNAI DATED 04.10.2016 P ERTAINING TO ASSESSMENT YEAR 2010-11. 2. AFTER HEARING BOTH THE PARATIES, WE FIND THAT TH E TAX EFFECT IN THIS APPEAL IS LESS THAN ` 10 LAKHS. THE CBDT IN CIRCULAR NO.21/2015 DATED 10.12.2015 INCREASED THE MONETARY LIMIT FOR F ILING APPEAL BEFORE THIS TRIBUNAL FROM ` 4 LAKHS TO ` 10 LAKHS. THE CBDT FURTHER CLARIFIED THAT THE INSTRUCTION DATED 10.12.2015 WILL APPLY RE TROSPECTIVELY TO ALL THE PENDING APPEALS BEFORE THIS TRIBUNAL. THE CBDT HAS ALSO INSTRUCTED ITS OFFICERS TO WITHDRAW THE APPEALS PEN DING BEFORE THIS TRIBUNAL. IN VIEW OF THE ABOVE, THIS TRIBUNAL IS O F THE CONSIDERED OPINION THAT THE CIRCULAR ISSUED BY THE CBDT ON 10. 12.2015 IS BINDING ON THE DEPARTMENT. THEREFORE, THIS APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. ACCORDINGLY, THE APPEAL OF THE REVEN UE IS DISMISSED. 3. THE MAIN GRIEVANCE OF ASSESSEE IN HIS CROSS OBJ ECTION IS WITH REGARD TO NOT ALLOWING THE PAYMENT TO TIRUPATTUR MU NICIPALITY FOR ` 5,49,664/- AS CERTIFIED BY MUNICIPAL AUTHORITIES. 4. AFTER HEARING BOTH THE PARTIES, WE ARE OF THE O PINION THAT THE ISSUE WAS DEALT BY THE LD. ASSESSING OFFICER IN A V ERY CRYPTIC NATURE. THERE IS NO DISCUSSION WHATSOEVER REGARDING NATURE OF EXPENDITURE INCURRED BY THE ASSESSEE. AS SUCH, WE ARE NOT IN A POSITION TO ITA NO.63 /MDS./2017 :- 3 -: APPRECIATE THE ORDER OF LOWER AUTHORITIES. ACCORDIN GLY, WE REMIT THIS ISSUE TO THE FILE OF LD. ASSESSING OFFICER FOR PASS ING FRESH ORDER AFTER CONSIDERING THE NATURE OF THE PAYMENT. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS D ISMISSED AND THE C.O BY ASSESSEE IS ALLOWED FOR STATISTICAL PURP OSES ORDER PRONOUNCED ON 03 RD APRIL, 2017, AT CHENNAI. SD/ - SD/ - ( . ) ( G.PAVAN KUMAR ) / JUDICIAL MEMBER ( ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER #$ / CHENNAI %& / DATED: 03 RD APRIL, 2017. K S SUNDARAM &'(()*( +* / COPY TO: ( 1 . / APPELLANT 3. ( ,(- . / CIT(A) 5. */0 (1 / DR 2. / RESPONDENT 4. ( , / CIT 6. 02(3 / GF