ITO, CHENNAI V. C.Kalyanam & Co., CHENNAI

MA 189/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4911 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-11-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 11-11-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 20-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Assessee Lawyers: S SRIDHAR
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI ... , . !'# ! , % !& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.P. NOS.187, 188, 189 & 190/MDS/2016 (IN I.T.A. NOS.3089 TO 3092/MDS/2014) ' (' / ASSESSMENT YEARS : 2006-07, 2007-08, 2009-10 & 20 10-11 THE INCOME TAX OFFICER, NON-CORPORATE WARD 4(3), 3 RD FLOOR. KANNAMAI BUILDING, 611, ANNA SALAI, CHENNAI - 600 006. V. M/S C. KALYANAM & CO., NO.16, MUTHUGRAMANI STREET, PERIAMET, CHENNAI - 600 003. PAN : AAAFC 1781 G (*+' /PETITIONER) (*,+-/ RESPONDENT) *+' / 0 /PETITIONER BY : SHRI A.V. SREEKANTH, JCIT *,+- / 0 / RESPONDENT BY : SHRI S. SRIDHAR, ADVOCATE 1 / 2% / DATE OF HEARING : 11.11.2016 3'( / 2% / DATE OF PRONOUNCEMENT : 23.11.2016 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THIS REVENUE HAS FILED THESE MISCELLANEOUS PETITI ONS ON THE GROUND THAT THERE IS AN ERROR IN THE ORDER OF THIS TRIBUNAL DATED 13.01.2016. 2. SHRI A.V. SREEKANTH, THE LD. DEPARTMENTAL REPRES ENTATIVE, SUBMITTED THAT THIS TRIBUNAL HAS DISMISSED THE APPE ALS ON THE 2 M.P. NOS.187 TO 190/MDS/16 GROUND THAT TAX EFFECT INVOLVED IS LESS THAN ` 10 LAKHS. ADMITTEDLY, THE TAX EFFECT INVOLVED IN THESE APPEALS IS LESS TH AN ` 10 LAKHS. THE ONLY CLAIM OF THE REVENUE BEFORE THIS TRIBUNAL IS T HAT IN VIEW OF THE CIRCULAR ISSUED BY THE CBDT DATED 10.12.2015, THE I SSUE RAISED BY THE REVENUE OUGHT TO HAVE BEEN DISPOSED OF ON MERIT . WHEN IT WAS BROUGHT TO THE NOTICE OF THE LD. D.R. THAT THE CIRC ULAR ISSUED BY THE CBDT ON 16.12.2013 WAS SUPERCEEDED BY ANOTHER CIRCU LAR ISSUED BY THE CBDT, THE LD. D.R. VERY FAIRLY SUBMITTED THA T THESE APPEALS ARE NOT MAINTAINABLE BEFORE THIS TRIBUNAL. 3. WE HAVE HEARD SHRI S. SRIDHAR, THE LD.COUNSEL FO R THE ASSESSEE, ALSO. IT IS NOT IN DISPUTE THAT THE MONE TARY LIMIT FIXED BY THE CBDT FOR FILING APPEAL BEFORE THIS TRIBUNAL BY CIRCULAR NO.10/DV/2013 DATED 16.12.2013 WAS ` 4 LAKHS. SUBSEQUENTLY, THE CBDT SUPERCEEDED THIS CIRCULAR AND FIXED THE MONETA RY LIMIT FOR FILING APPEAL BEFORE THIS TRIBUNAL AT ` 10 LAKHS. IN VIEW OF THE ABOVE, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE RE IS NO ERROR IN THE ORDER OF THIS TRIBUNAL DATED 13.01.2016. THEREFORE , THIS TRIBUNAL DO NOT FIND ANY ERROR MUCH LESS PRIMA FACIE ERROR IN THE ORDER OF THIS TRIBUNAL. ACCORDINGLY, THE MISCELLANEOUS PETITIONS FILED BY THE REVENUE ARE DISMISSED. 3 M.P. NOS.187 TO 190/MDS/16 4. IN THE RESULT, THE MISCELLANEOUS PETITIONS FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE COURT ON 23 RD NOVEMBER, 2016 AT CHENNAI. SD/- SD/- (. !'# ! ) ( ... ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 23 RD NOVEMBER, 2016. KRI. / *267 87(2 /COPY TO: 1. *+' / PETITIONER 2. *,+- /RESPONDENT 3. 1 92 () /CIT(A) 4. 1 92 /CIT 5. 7: *2 /DR 6. ' ; /GF.