ITO, Tirunelveli V. Indrani Chelladurai Charities, Tirunelveli

ITA 75/CHNY/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 4554 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-05-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 18-05-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 11-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V NANDAKUMAR IRS
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A (SMC) BENCH : CHENNAI [BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER ] ./I.T.A. NO.75/MDS/2017 / ASSESSMENT YEAR : 2008-2009 THE INCOME TAX OFFICER, EXEMPTIONS TIRUNELVELI 627 011. VS. M/S. INDRANI CHELLADHURAI CHARITIES, BELL INDUSTRIAL ESTATE, TIRUCHENDUR ROAD, PALAYAMKOTTAI, TIRUNELVELI 627 002. [PAN AAATI 1122K] ( / APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI. V. NANDAKUMAR, IRS, JCIT. /RESPONDENT BY : NONE /DATE OF HEARING : 18-05-2017 ! /DATE OF PRONOUNCEMENT : 18-05-2017 / O R D E R THIS IS AN APPEAL FILED BY THE DEPARTMENT AGAINST T HE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEAL S)-2, MADURAI, IN APPEAL NO.0189/2014-15, DATED 08.11.2016 FOR THE AS SESSMENT YEAR 2008-2009. 2. SHRI. V. NANDAKUMAR REPRESENTED ON BEHALF OF THE RE VENUE AND NONE APPEARED ON BEHALF OF THE ASSESSEE. ITA NO. 75/MDS/2017 :- 2 -: 3. LD. DEPARTMENTAL REPRESENTATIVE FAIRLY ADMITTED THAT @8,28,985/- DISALLOWANCE DELETED BY THE LD. COMMISS IONER OF INCOME TAX (APPEALS) AND TAX EFFECT THEREOF WAS LESS THAN THE LIMIT MENTIONED IN THE CBDT CIRCULAR. 4. I HAVE CONSIDERED THE SUBMISSIONS OF THE LD. DEPA RTMENTAL REPRESENTATIVE. BY VIRTUE OF CIRCULAR NO.21/2015, D ATED 10.12.2015, AN APPEAL OF THE REVENUE WOULD NOT LIE BEFORE THIS TRI BUNAL WHERE THE TAX EFFECT IS LESS THAN @10,00,000/-. 5. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THURSDAY, THE 18 TH DAY OF MAY , 2017, AT CHENNAI. SD/- ( GEORGE MATHAN) / JUDICIAL MEMBER '# / CHENNAI $% / DATED: 18TH MAY, 2017 KV %&'' ()'*) / COPY TO: ' 1 . / APPELLANT 3. ' +',- / CIT(A) 5. )./' 0 / DR 2. / RESPONDENT 4. ' + / CIT 6. /1'2 / GF