ITO, Non Corporate Ward 22(1), Chennai V. D Dhanammal, Chennai

MA 162/CHNY/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9556 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 02-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R ANITAJCIT
• Assessee Lawyers: Y SRIDHARC A
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: CHENNAI , , ( BEFORE SHRI GEORGE MATHAN , JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M.P.NO.160/CHNY/2019 ( ITA NO.75/MDS/2018 / ASSESSMENT YEAR :2009-10 ) THE INCOME TAX OFFICER, NON-CORPORATE WARD-22(1), CHENNAI VS. SHRI DURAIRAJ BABU , NO.105, OLD TRUNK ROAD, PALLAVARAM, CHENNAI-600 043. [PAN: ABAPB 0700 F] ( / APPELLANT) ( /RESPONDENT) M.P.NO.161/CHNY/2019 ( ITA NO.77/MDS/2018 / ASSESSMENT YEAR :2009-10 ) THE INCOME TAX OFFICER, NON-CORPORATE WARD-22(1), CHENNAI VS. SHRI D.BASKAR , NO.105, OLD TRUNK ROAD, PALLAVARAM, CHENNAI-600 043. [PAN: AAGPB 7538 N] ( / APPELLANT) ( /RESPONDENT) M.P.NO.162/CHNY/2019 ( ITA NO.78/MDS/2018 / ASSESSMENT YEAR :2009-10 ) THE INCOME TAX OFFICER, NON-CORPORATE WARD-22(1), CHENNAI VS. SHRI D.DHANAMMAL , NO.105, OLD TRUNK ROAD, PALLAVARAM, CHENNAI-600 043. [PAN: ARIPD 4162 B] ( / APPELLANT) ( /RESPONDENT) MP NOS.160,161 & 162 /CHNY/2019 :- 2 -: * + / APPELLANT BY : SMT.R.ANITA,JCIT D.R -.* + /RESPONDENT BY : SHRI.Y.SRIDHAR,C.A + /DATE OF HEARING : 20.09.2019 + /DATE OF PRONOUNCEMENT : 20.09.2019 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : ALL THE MISCELLANEOUS PETITIONS ARE FILED BY THE RE VENUE. M.P NO.160/CHNY/2019 IN ITA NO.75/CHNY/2018 BEING T HE APPEAL FILED BY THE ASSESSEE, SHRI DURAIRAJ BABU, M.P NO.161/CHNY/2 019 IN ITA NO.77/CHNY/2018 BEING THE APPEAL FILED BY THE ASSES SEE, SHRI D.BASKAR AND M.P NO.162/CHNY/2019 IN ITA NO.78/CHNY/2018 BEI NG THE APPEAL FILED BY THE ASSESSEE, SHRI D.DHANAMMAL, ARE DIRECT ED AGAINST THE COMMON ORDER OF THE TRIBUNAL IN ITA NOS.75 TO 78 /M DS/2018 DATED 15.11.2018. 2. SMT.R.ANITA REPRESENTED ON BEHALF OF THE REVENUE , AND SHRI.Y.SRIDHAR REPRESENTED ON BEHALF OF THE ASSESSE E. 3. AT THE TIME OF HEARING, IT IS NOTICED THAT ALL THE MISCELLANEOUS PETITIONS FILED BY THE REVENUE ARE DELAYED BY 32 DA YS FOR WHICH THE REVENUE HAS NOT FILED AFFIDAVITS FOR CONDONATION O F DELAY FOR EACH MISCELLANEOUS PETITION. CONSEQUENTLY, ALL THE THRE E MISCELLANEOUS PETITIONS FILED BY THE REVENUE STAND DISMISSED IN LIMINIE ON ACCOUNT OF DEFECTS UNCURED. MP NOS.160,161 & 162 /CHNY/2019 :- 3 -: 4. FURTHER, LD.DR SUBMITTED THAT EVEN IF THE M.P.N O.162/CHNY/2019 IS ALLOWED, TAX EFFECT IN THIS APPEAL IN ITA NO.78/MDS/2018 BEING THE BELOW PRESCRIBED LIMIT, THE APPEAL WOULD NOT SURVIVE IN V IEW OF THE LATEST CBDT CIRCULAR NO.17/2019 IN F.NO.279/MISC.142/2007-ITJ( PT) DATED 8TH AUGUST, 2019. CONSIDERING THE SUBMISSIONS OF THE LD .DR, THE M.P NO.162/CHNY/2019 STANDS DISMISSED. 5. IN THE RESULT, ALL THE MISCELLANEOUS PETITIONS FILED BY THE REVENUE IN THE CASES OF SHRI DURAIRAJ BABU, SHRI D.BASKAR AND SHRI D.DHANAMMAL ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSIO N OF HEARING ON THE 20 TH SEPTEMBER, 2019 IN CHENNAI. SD/- SD/- ( ) ( INTURI RAMA RAO ) /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) /JUDICIAL MEMBER /CHENNAI, 4 /DATED: 20 TH SEPTEMBER, 2019. K S SUNDARAM + -56 76 /COPY TO: 1. * /APPELLANT 4. 8 /CIT 2. - .* /RESPONDENT 5. 6 - /DR 3. 8 ( ) /CIT(A) 6. /GF