ITO, Coimbatore V. Shri V. Dhanapal, Coimbatore

MA 114/CHNY/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2907 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 10 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 25-08-2022
• Assessment Year: 2009-2010
• Appeal Filed On: 28-10-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect; Tax effect

Judgement Text

आयकर अपीलीय अिधकरण, ’ए’ Ɋायपीठ, चेɄई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI ŵी वी दुगाŊ राव Ɋाियक सद˟ एवं ŵी जी. मंजुनाथा, लेखा सद˟ के समƗ Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member M.P. No. 114/Chny/2020 [In I.T.A. No.2360/Chny/2016] Assessment Years: 2009-10 The Income Tax Officer, Non Corporate Ward 4(1), 63, Race Course Road, Coimbatore. Vs. Shri V. Dhanapal, 408, Ranga Gounder Street, 2 nd Floor, Kanthasamy Shipping Complex, Coimbatore 641 001 [PAN:AFUPD5729C] (Petitioner) (ŮȑथŎ/Respondent) Petitioner by : Shri AR. V. Sreenivasan, Addl. CIT ŮȑथŎ की ओर से/Respondent by : None सुनवाई की तारीख/ Date of hearing : 26.08.2022 घोषणा की तारीख /Date of Pronouncement : 07.09.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: The Revenue has filed the present Miscellaneous Petition against the order passed by the Tribunal in I.T.A. No. 2360/Mds/2016 dated 25.11.2019 relevant to the assessment year 2009-10. 2. By referring to the miscellaneous petition, the ld. DR has submitted the appeal filed by the Revenue was decided on merits ex- parte vide order dated 27.04.2017. The said exparte order of the M.P. No.114/Chny/20 2 Tribunal has been recalled by MP No. 180/Chny/2017 dated 06.07.2018 for affording an opportunity to the assessee to present his case before the Tribunal. Vide appeal order dated 04.09.2018, the appeal filed by the Revenue was dismissed as the tax effect was below ₹.20 lakhs. Since the tax effect was more ₹.20.00 lakhs, against the MP filed by the Revenue, the appeal order dated 04.09.2018 has been recalled vide MP No. 247/Chny/2018 dated 30.08.2019. Vide appeal order dated 25.11.2019, the appeal of the Revenue has been dismissed as the tax effect was below the monetary limit of 50 lakhs in view of the CBDT Circular No. 17/2019 dated 08.08.2019. The ld. DR has submitted that the appeal of the Revenue was originally decided on merits and subsequently, the appeal order was recalled and the appeal of the Revenue was dismissed due to low tax effect is not correct and prayed revival of the appeal of the Revenue. 3. None appeared on behalf of the assessee despite various notices have been issued. Hence we proceed to decide the petition filed by the Revenue after hearing the ld. DR. 4. We have heard the ld. DR, perused the petition along with the appeal order of the Tribunal. Admittedly, in the appeal filed by the M.P. No.114/Chny/20 3 Revenue, the tax effect was below the monetary limit of 50 lakhs in view of the CBDT Circular No. 17/2019 dated 08.08.2019. The ld. DR could not point out any mistake apparent in the order passed by the Tribunal dated 25.11.2019. Under the above facts and circumstances, the miscellaneous petition filed by the Revenue is dismissed. 5. In the result, the miscellaneous petition filed by the Revenue is dismissed. Order pronounced on 07 th September, 2022 at Chennai. Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (V. DURGA RAO) JUDICIAL MEMBER Chennai, Dated, 07.09.2022 Vm/- आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant, 2.ŮȑथŎ/ Respondent, 3. आयकर आयुƅ (अपील)/CIT(A), 4. आयकर आयुƅ/CIT, 5. िवभागीय Ůितिनिध/DR & 6. गाडŊ फाईल/GF.