ITO, Theni V. Dr.N.Ethiraj, Theni

ITSSA 3/CHNY/2016

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1653 (ITAT-CHENNAI)
• Duration Of Justice: 2 year(s) 9 month(s) 12 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 20-11-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 23-05-2017
• Assessment Year: misc
• Appeal Filed On: 08-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS PAVUNA SUNDARI
• Assessee Lawyers: G BASKAR
• Keywords: Block assessment; Tax effect

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL B BENCH, CHENNAI . , . , BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER I.T.(SS)A. NO. 03/CHNY/2016 BLOCK ASSESSMENT PERIOD: 1989-2000 TO 1999-2000 THE INCOME TAX OFFICER, WARD 1, THENI. VS. DR. N. ETHIRAJ, NO. 36 & 37, JAWAHAR MAIN ROAD, NRT NAGAR, THENI 625 531. [PAN:AABPE1610M] ( APPELLANT ) ( RESPONDENT) / APPELLANT BY : MRS. PAVUNA SUNDARI, JCIT / RESPONDENT BY : SHRI G. BASKAR, ADVOCATE / DATE OF HEARING : 19.11.2018 /DATE OF PRONOUNCEMENT : 20.11.2018 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) 1, MADURAI DATED 26.11.2015 RELEVANT TO THE BLOCK ASSESSMENT PERIOD 1989-90 TO 1999-200 (TILL 26.10.1999). 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 .20,00,000/- FIXED BY THE CBDT TO FILE AN APPEAL BY THE REVENUE BEFORE THE TRIBUNAL AS PER THE CBDT CIRCULAR NO. 03/2018, DATED I.T.(SS)A. NO. 03/CHNY/16 2 11.07.2018. THE LD. DR FAIRLY CONCEDED THE SUBMISSIONS MADE BY THE LD. 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 .20,00,000/- IN THIS APPEAL. ACCORDINGLY, THE APPEAL FILED BY THE REVENUE IS DISMISSED AS UN-ADMITTED. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED ON THE 20 TH NOVEMBER, 2018 AT CHENNAI. SD/- SD/- (ABRAHAM P. GEORGE) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 20.11.2018 VM/- /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.