ITO WARD 2, POLLACHI V. SMT R SHANTHI, VILLIPURAM

ITA 824/CHNY/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3280 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 11 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 08-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS VIJAYA PRABHA
• Assessee Lawyers: SHREYANS SHRI D ANAND
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI , ! ' # , $ %& BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ./ ITA NO.824/CHNY/2018 & C.O NO.70/CHNY/2018 ' ( )( /ASSESSMENT YEAR: 2009-10 THE INCOME TAX OFFICER, WARD-2, POLLACHI. VS. SMT. R. SHANTHI, 23-B, NEW NO.22-B, RAHIM LAY OUT, VILLUPURAM 605 602. [PAN: BZUPS 1508R ] ( *+ /APPELLANT) ( ,-*+ /RESPONDENT/CROSS OBJECTOR) *+ . / / APPELLANT BY : MRS. VIJAYAPRABHA, JCIT ,-*+ . / /RESPONDENT BY : SHRI SHREYANS, ADVOCATE FOR SHRI D. ANAND, ADVOCATE 0 . 1$ /DATE OF HEARING : 25.02.2020 23) . 1$ / DATE OF PRONOUNCEMENT : 25.02.2020 %# / O R D E R PER M. BALAGANESH, ACCOUNTANT MEMBER : THE REVENUE FILED THE APPEAL AND THE ASSESSEE FILED CROSS OBJECTIONS AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-3, COIMBATORE IN ITA NO.476/16-17 DATED 0 1.01.2018 FOR THE ASSESSMENT YEAR 2009-10. 2. AT THE TIME OF HEARING, THE LD. AR SUBMITTED THAT THE TAX EFFECT IS BELOW RS.50 LAKHS AND HENCE THE REVENUES APPEAL WOULD BE COVERED BY THE CBDT ITA NO.824/CHNY/2018 & CO NO.70/CHNY/2018 (A.Y 2009 -10) SMT. R. SHANTHI :- 2 -: CIRCULAR NO.17/2019 DATED 08.08.2019, FIXING THE MO NETARY LIMIT OF RS.50 LAKHS. THE LD. DR ON VERIFICATION ADMITTED THAT TH E TAX EFFECT INVOLVED IN THE APPEAL IS LESS THAN RS.50 LAKHS. 3. ON HEARING THE LD. DR, WE FIND THAT THE TAX EFF ECT IN THIS CASE IS LESS THAN RS. 50 LAKHS. THE CBDT IN ITS CIRCULAR NO. 17/2019 DATED 08.08.2019 INSTRUCTED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WHERE THE TAX EFFECT IS LESS THAN RS. 50 LAKHS. THI S TRIBUNAL IS OF THE CONSIDERED OPINION THAT THIS CIRCULAR OF CBDT IS BI NDING ON THE OFFICERS OF THE DEPARTMENT. THEREFORE, THE REVENUE CANNOT PROCEED F URTHER IN THIS APPEAL. ACCORDINGLY, THE APPEAL STANDS DISMISSED. 4. WE FIND THAT THE CROSS OBJECTIONS OF THE ASSESSE E ARE ONLY SUPPORTIVE OF ORDER OF LD. CIT(A). 4. IN THE RESULT, THE APPEAL OF THE REVENUE AS WEL L THE C.O OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED ON 25 TH DAY OF FEBRUARY, 2020 IN CHENNAI. SD/- SD/- ( ) (MAHAVIR SINGH) /VICE PRESIDENT ( ) (M. BALAGANESH) /ACCOUNTANT MEMBER /CHENNAI, 4% /DATED: 25 TH FEBRUARY, 2020 . EDN, SR. P.S ITA NO.824/CHNY/2018 & CO NO.70/CHNY/2018 (A.Y 2009 -10) SMT. R. SHANTHI :- 3 -: %# . ,'15 65)1 /COPY TO: 1. *+ /APPELLANT 2. ,-*+ /RESPONDENT 3. 0 71 ( )/CIT(A) 4. 0 71 /CIT 5. 58' ,'1' /DR 6. '9( : /GF