DCIT, Madurai V. Shri Govindaraja Mills (P) Limited, Aruppukottai

ITA 9/CHNY/2016

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 9635 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-04-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 06-04-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 04-01-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P RADHAKRISHNAN
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A B ENCH, CHENNAI . . . , . , % BEFORE SHRI N.R.S.GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER ./ I.T.A.NO.9/MDS/2016 ( / ASSESSMENT YEARS: 2009-10) THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-2 MADURAI. VS M/S. GOVINDARAJA TEXTILES P.LTD., 258, TIRUCHULI ROAD, ARUPPUKOTTAI - 626 101. PAN: AAHCS7005D ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : MR. P.RADHAKRISHNAN, JCIT /RESPONDENT BY : NONE /DATE OF HEARING : 6 TH APRIL, 2016 /DATE OF PRONOUNCEMENT : 6 TH APRIL, , 2016 / O R D E R PER A. MOHAN ALANKAMONY, AM: THIS APPEAL IS FILED BY THE REVENUE AGGRIEVED BY T HE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX(APP EALS)- 1, MADURAI DATED 09.10.2015 IN ITA NO.361 /2011-1 2 PASSED UNDER SECTION143(3) OF THE ACT. 2. IN SPITE OF THE NOTICE SERVED ON THE ASSESSEE TH ROUGH THE DEPARTMENTAL REPRESENTATIVE ON RECORD, NONE APP EARED ON BEHALF OF THE ASSESSEE/RESPONDENT. THEREFORE WE PROCEED TO DISPOSE OF THE APPEAL AFTER HEARING THE LEARNED D.R. ON HEARING THE LEARNED DEPARTMENTAL REPRESEN TATIVE, 2 ITA NO.9/MDS/2016 WE FIND THAT THE TAX EFFECT IN BOTH THE APPEALS IS LESS THAN ` 10 LAKHS. THE CBDT IN ITS CIRCULAR NO.21/2015 DATE D 10.12.2015 INSTRUCTED ITS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WHERE THE TAX EFFECT IS LES S THAN ` 10 LAKHS. THIS TRIBUNAL IS OF THE CONSIDERED OPINI ON THAT THIS CIRCULAR OF CBDT IS BINDING ON THE OFFICERS OF THE DEPARTMENT. THEREFORE, THE REVENUE CANNOT PROCEED FURTHER IN THIS APPEAL. ACCORDINGLY, THE APPEAL STAND DISM ISSED. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED . ORDER PRONOUNCED IN THE OPEN COURT ON THE 6 TH APRIL, 2016 SD/- SD/- ( . . . ) ( . ) (N.R.S.GANESAN) ( A.M OHAN ALANKAMONY ) # % / JUDICIAL MEMBER % / ACCOUNTANT MEMBER # /CHENNAI, ( /DATED 6 TH APRIL, 2016 SOMU *+ ,+ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. - () /CIT(A) 4. - /CIT 5. + 1 /DR 6. /GF .