ACIT, Coimbatore V. V.Sivakumar, Coimbatore

ITA 920/CHNY/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4452 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 11 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 13-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN JCIT
• Assessee Lawyers: A DHANANJAYAN
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI , !' #'$ % ! , & ' BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ' ./ ITA NOS.920 TO 924/CHNY/2017 !( /ASSESSMENT YEARS: 2007-08 TO 2011-12 ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(I/C), COIMBATORE. VS. SHRI V. SIVAKUMAR, NO.43A-1, INDRAPRASTHAM, BHARATHI PARK SECOND CROSS, SAIBABA COLONY, COIMBATORE 641 011. [PAN: ALZPS 5707J] ( ) /APPELLANT) ( *+) /RESPONDENT) ) , - / ASSESSEE BY : SHRI A.DHANANJAYAN, C.A *+) , - /REVENUE BY : SHRI B.SAGADEVAN, JCIT . ! , /& /DATE OF HEARING : 18.03.2019 01( , /& /DATE OF PRONOUNCEMENT : 18.03.2019 2 / O R D E R PER BENCH : THESE FIVE APPEALS FILED BY THE REVENUE AGAINST TH E COMMON ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-18 , CHENNAI (HEREINAFTER AS CIT(A)) DATED 23.01.2017 FOR THE ASSESSMENT YE AR (AYS) 2007-08 TO 2011-12. IT IS STATED BEFORE US THAT THE TAX EFFEC T IN THESE FIVE CASES ARE LESS THAN RS. 20 LAKHS AND THEREFORE, THE CIRCULAR NO. 3 /2018 DATED 11.07.2018 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES (CBDT) IN EXERCISE OF ITS POWER VESTED UNDER SEC. 268A(1) OF THE IT ACT COMES INTO PLAY WHEREIN, THE MONETARY LIMIT FOR FILING THE APPEALS BY THE REVENU E BEFORE THE ITAT AND ITA NOS.920 TO 924/CHNY/2017 (AYS: 2007-08 TO 2011- 12) :- 2 -: VARIOUS HIGH COURTS AS WELL AS APEX COURT ARE REVIS ED WITH AN OBJECT OF THE REDUCING THE TAX LITIGATION. VIDE PARA 3 OF THE SAI D CIRCULAR (SUPRA) IT IS STATED THAT IN CASES WHERE THE TAX EFFECT IN THE APPEALS T O BE FILED BEFORE THE APPELLATE TRIBUNAL DOES NOT EXCEED RS. 20 LAKHS APP EALS SHOULD NOT BE FILED. THUS TAKING A NOTE OF CBDT CIRCULAR NO. 03/2018, DA TED 11.07.2018 AND CONSIDERING THE FACT THAT THE TAX EFFECT IN THE INS TANT APPEALS ARE LESS THAN RS. 20 LAKHS, THE PRESENT FIVE APPEALS DESERVES TO BE D ISMISSED AS NOT PRESSED / NOT MAINTAINABLE. HOWEVER, WE MAKE IT CLEAR THAT TH E ISSUES RAISED IN THE INSTANT APPEALS ARE LEFT OPEN TO BE EXAMINED IN THE APPROPRIATE PROCEEDINGS, IF ARISES, IN FUTURE. AT THE SAME TIME, WE ALSO MAKE IT CLEAR THAT IF THE APPEALS FALL IN ANY OF THE EXCEPTIONS REFERRED TO IN THE ABOVE S AID CBDT CIRCULAR, THE REVENUE IS AT LIBERTY TO MOVE AN APPLICATION FOR RE CALLING THE ORDER IF SO ADVISED. ACCORDINGLY, IN THE LIGHT OF CBDT CIRCULA R NO.03/2018 DATED 11/07/2018 THE APPEALS STAND DISMISSED. 2. IN THE RESULT, ALL THE FIVE APPEALS FILED BY TH E REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH MARCH, 2019 IN CHENNAI. SD/- SD/- ( ) (GEORGE MATHAN) /JUDICIAL MEMBER ( #'$ % ! ) (INTURI RAMA RAO) & /ACCOUNTANT MEMBER /CHENNAI, 3' /DATED: 18 TH MARCH, 2019 . EDN, SR. P.S 2 , */45 65(/ /COPY TO: 1. ) /APPELLANT 2. *+) /RESPONDENT 3. . 7/ ( )/CIT(A) 4. . 7/ /CIT 5. 5!89 */ /DR 6. 9: ; /GF ITA NOS.920 TO 924/CHNY/2017 (AYS: 2007-08 TO 2011- 12) :- 3 -: