M/s. Leela Distilleries (P) Ltd., Pondicherry V. ACIT, CHENNAI

MA 6/CHNY/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0125 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 08-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R CLEMENT RAMESH KUMAR ACIT
• Assessee Lawyers: S VIDYA
• Keywords: Reasonable cause; Tax effect
• Section: 2

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI . , . . , BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER MISCELLANEOUS PETITION NO S . 04, 05 & 06 /CHNY/20 18 (IN ITA NOS.2714, 2715 & 2716/CHNY/2016) '# # /ASSESSMENT YEARS: 2007-08, 2008-09 & 2010-11 M/S.LEELA DISTILLERIES PVT. LTD., NO.22, 1 ST FLOOR, 2 ND CROSS STREET, SRI GANAPATHY NAGAR, PONDICHERRY, PONDICHERRY-605 012. VS. THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), INVESTIGATION WING, NO.46, NUNGAMBAKKAM HIGH ROAD, CHENNAI-34 [PAN: AABCL 0814 D ] ( & /APPELLANT) ( '(& /RESPONDENT) ITA NO S . 2714, 2715 & 2716 /CHNY/201 6 '# # /ASSESSMENT YEARS: 2007-08, 2008-09 & 2010-11 THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), INVESTIGATION WING, NO.46, NUNGAMBAKKAM HIGH ROAD, CHENNAI-34 VS. M/S.LEELA DISTILLERIES PVT. LTD., NO.22, 1 ST FLOOR, 2 ND CROSS STREET, SRI GANAPATHY NAGAR, PONDICHERRY, PONDICHERRY-605 012. [PAN: AABCL 0814 D ] ( & /APPELLANT) ( '(& /RESPONDENT) & ) / APPELLANT BY : MS.S.VIDYA, FCA '(& ) /RESPONDENT BY : MR.R.CLEMENT RAMESH KUMAR, ACIT ) /DATE OF HEARING : 03.08.2018 ) /DATE OF PRONOUNCEMENT : 11.09.2018 MP NOS.4 TO 5/CHNY/2018 & ITA NOS.2714 TO 2716/CHNY/2016 :- 2 -: / O R D E R PER DUVVURU R.L. REDDY, JUDICIAL MEMBER : MISCELLANEOUS PETITIONS NOS. 04, 05 & 06/CHNY/2018 : ASSESSEE THROUGH HIS PRESENT MISCELLANEOUS PETITIO NS PLEAD FOR REINSTATING ITS APPEALS NOS.2714, 2715 & 2716/CHNY/2016 WHICH WERE DISPOSED OFF IN THE ABSENCE OF THE ASSESSEE (EX PARTE ORDER). 2. SINCE THE ASSESSEE HAS SHOWN A REASONABLE CAUSE (SINCE THE ASSESSEE HAS NOT RECEIVED ANY NOTICE FROM ITAT ABOUT THE DATE OF HEARING) FOR NOT ENTERING APPEARS, WE RECALL THE ORDER PASSED IN ITA NOS. 27 14, 2715 & 2716/CHNY/2016. 3. IN THE RESULT, THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE ARE ALLOWED. APPEALS NOS.2714, 2715 & 2716/CHNY/2016 : 4. NOW WE HAVE TAKEN UP THE APPEALS FILED BY THE RE VENUE ARE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-18, CHENNAI, IN ITA NOS.295 TO 297/15-16 DATED 30.06.20 16 FOR THE AYS 2007-08, 2008-09 & 2010-11. 2. THE COUNSEL FOR THE ASSESSEE POINTED OUT THAT TH E TAX EFFECT IN THESE CASES WERE LESS THAN RS.20.00 LAKHS. HENCE, THE AP PEALS OF THE REVENUE WOULD NOT LIE BEFORE THIS TRIBUNAL BY VIRTUE OF CBD T CIRCULAR NO. 3/2018 DATED 11.07.2018. MP NOS.4 TO 5/CHNY/2018 & ITA NOS.2714 TO 2716/CHNY/2016 :- 3 -: 3. LD. DEPARTMENTAL REPRESENTATIVE FAIRLY AGREED TH AT THE TAX EFFECT WAS LESS THAN RS.20.00 LAKHS. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE ORDERS OF THE AUTHORITIES BELOW. 5. THE TAX EFFECT IN THESE APPEALS OF THE REVENUE B EING LESS THAN RS.20.00 LAKHS, IT CANNOT SURVIVE. 6. IN THE RESULT, THE APPEALS FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED ON THE 11 TH DAY OF SEPTEMBER, 2018, IN CHENNAI. SD/- SD/- ( . ) ( ABRAHAM P.GEORGE ) /ACCOUNTANT MEMBER ( . . ) ( DUVVURU R.L. REDDY ) ' /JUDICIAL MEMBER /CHENNAI, / /DATED: SEPTEMBER 11, 2018. TLN ) ''01 21 /COPY TO: 1. & /APPELLANT 4. 3 /CIT 2. '(& /RESPONDENT 5. 1 ''' /DR 3. 3 ( )/CIT(A) 6. # /GF