ACIT NON CORPORTE CIRCLE 14, CHENNAI V. SHRI. SULUR SUBRAMANIAM VANANAMUDI, CHENNAI

ITA 817/CHNY/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 8683 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 8 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 07-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J PAVITRAN KUMAR
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL B BENCH, CHENNAI , . , BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER ./ I.T.A.NO.817/CHNY/2018 / ASSESSMENT YEAR : 2013-14 THE ASSISTANT COMMISSIONER OF INCOME TAX, NONE CORPORATE CIRCLE 14, CHENNAI. VS. SHRI SULUR SUBRAMANIAM VANAGAMUDI, NO. 29, 4 TH STREET, V.G. LAYOUT, INJAMBAKKAM, CHENNAI 600 115. [PAN:ABPPV7230H] ( /APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI J. PAVITRAN KUMAR, JCIT / RESPONDENT BY : SHRI SAROJ KUMAR PARIDA, ADVOCATE / DATE OF HEARING : 06.11.2019 /DATE OF PRONOUNCEMENT : 11.11.2019 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 12, CHENNAI DATED 01.01.2018 RELEVANT TO THE ASSESSMENT YEAR 2013-14. 2. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT IN THE APPEAL FILED BY THE REVENUE IS LESS THAN THE MONETARY LIMIT OF .50,00,000/- FIXED BY THE CBDT TO FILE AN APPEAL BY THE REVENUE BEFORE THE TRIBUNAL AS PER THE CBDT CIRCULAR NO. 17/2019, DATED 08.08.2019. THE LD. DR FAIRLY CONCEDED THE SUBMISSIONS MADE BY THE LD. I.T.A. NO. 817/CHNY/18 2 COUNSEL FOR THE ASSESSEE. BEING SO, THE REVENUE AUTHORITIES ARE PRECLUDED FROM FILING THE APPEAL BEFORE THE TRIBUNAL, SINCE THE TAX EFFECT IS LESS THAN .50,00,000/- IN THIS APPEAL. ACCORDINGLY, THE APPEAL FILED BY THE REVENUE IS DISMISSED AS UN-ADMITTED. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED ON THE 11 TH NOVEMBER, 2019 AT CHENNAI. SD/- SD/- (INTURI RAMA RAO) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 11.11.2019 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.