M/s. Kaycee Distilleries, Thirussur V. ACIT, CHENNAI

MA 8/CHNY/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0130 (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: 2012-2013
• 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

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 . 0 7 , 0 8 & 0 9 /CHNY/20 18 (IN ITA NOS.2711, 2712 & 2713/CHNY/2016) '# # /ASSESSMENT YEARS: 2011-12, 2012-13 & 2013-14 M/S. KAYCEE DISTILLERIES, CHENGALUR PUDUKKAD, THIRUSSUR DISTRICT, THIRUSSUR 680 312. VS. THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), INVESTIGATION WING, NO.46, NUNGAMBAKKAM HIGH ROAD, CHENNAI-34. [PAN: AA DFK 0 63 1 N ] ( & /APPELLANT) ( '(& /RESPONDENT) I TA NO S . 2711, 2712 & 2713 /CHNY/201 6 '# # /ASSESSMENT YEARS: 2011-12, 2012-13 & 2013-14 THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), INVESTIGATION WING, NO.46, NUNGAMBAKKAM HIGH ROAD, CHENNAI-34. M/S. KAYCEE DISTILLERIES, CHENGALUR PUDUKKAD, THIRUSSUR DISTRICT, THIRUSSUR 680 312. [PAN: AADFK 0631 N] ( & /APPELLANT) ( '(& /RESPONDENT) ASSESSEE BY : MS.S.VIDYA, FCA DEPARTMENT BY : MR.R.CLEMENT RAMESH KUMAR, ACIT ) /DATE OF HEARING : 03.08.2018 ) /DATE OF PRONOUNCEMENT : 11.09.2018 MP NOS.7 TO 9/CHNY/2018 & ITA NOS.2711 TO 2713/CHNY/2016 :- 2 -: / O R D E R PER DUVVURU R.L. REDDY, JUDICIAL MEMBER : MISCELLANEOUS PETITIONS NOS. 07, 08 & 09/CHNY/2018 : ASSESSEE THROUGH HIS PRESENT MISCELLANEOUS PETITIO NS PLEAD FOR REINSTATING ITS APPEALS NOS.2711, 2712 & 2713/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 11, 2712 & 2713/CHNY/2016. 3. IN THE RESULT, THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE ARE ALLOWED. APPEALS NOS.2711, 2712 & 2713/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.302 TO 304/15-16 DATED 30.06.20 16 FOR THE AYS 2011-12, 2012-13 & 2013-14. 5. 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.7 TO 9/CHNY/2018 & ITA NOS.2711 TO 2713/CHNY/2016 :- 3 -: 6. LD. DEPARTMENTAL REPRESENTATIVE FAIRLY AGREED TH AT THE TAX EFFECT WAS LESS THAN RS.20.00 LAKHS. 7. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE ORDERS OF THE AUTHORITIES BELOW. 8. THE TAX EFFECT IN THESE APPEALS OF THE REVENUE B EING LESS THAN RS.20.00 LAKHS, IT CANNOT SURVIVE. 9. 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 ) ''/0 10 /COPY TO: 1. & /APPELLANT 4. 2 /CIT 2. '(& /RESPONDENT 5. 0 ''' /DR 3. 2 ( )/CIT(A) 6. # /GF