DCIT Non Corporate Circle 2(1), CHENNAI v. Subramanian Venkatachalam, CHENNAI

ITA 1190/CHNY/2019 | 2005-2006
Pronouncement Date: 18-11-2019 | Result: Dismissed

Appeal Details

RSA Number 119021714 RSA 2019
Assessee PAN AESPV7314N
Bench Chennai
Appeal Number ITA 1190/CHNY/2019
Duration Of Justice 6 month(s) 25 day(s)
Appellant DCIT Non Corporate Circle 2(1), CHENNAI
Respondent Subramanian Venkatachalam, CHENNAI
Appeal Type Income Tax Appeal
Pronouncement Date 18-11-2019
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 18-11-2019
Last Hearing Date 07-11-2019
First Hearing Date 07-11-2019
Assessment Year 2005-2006
Appeal Filed On 23-04-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : CHENNAI . [BEFORE SHRI INTURI RAMA RAO ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY JUDICIAL MEMBER ] !' ./I.T.A. NO.1190/CHNY/2019. #$% &$ / ASSESSMENT YEAR : 2005-2006. THE DEPUTY COMMISSIONER OF INCOME TAX NON CORPORATE CIRCLE 2(1) CHENNAI. VS. SHRI. SUBRAMANIAN VENKATACHALAM NEW NO.11 OLD NO.10 LALITHA NAGAR IST STREET SANTHOME MYLAPORE CHENNAI 600 004. [PAN AESPV 7314N] ( / APPELLANT) ( /RESPONDENT) !' '( ) * / APPELLANT BY : SHRI.J. PAVITRAN KUMAR JCIT. + '( ) * /RESPONDENT BY : NONE # - ) . /DATE OF HEARING : 07-11-2019 /0&% ) . /DATE OF PRONOUNCEMENT : 18-11-2019 / O R D E R PER INTURI RAMA RAO ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE REVENUE DIRECTED AGA INST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-1 CHENNAI ITA NO.1190 /2019 :- 2 -: (CIT(A) FOR SHORT) DATED 30.01.2019 FOR THE ASS ESSMENT YEAR (AY) 2005-2006. 2. I T IS STATED BEFORE US THAT THE TAX EFFECT IN THIS C ASE IS LESS THAN RS.50 LAKHS AND THEREFORE THE CIRCULAR NO. 17/2019 DATED 08.08.2019 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES (CBDT) IN EXERCISE OF ITS POWER VESTED UNDER SEC. 268A(1) OF THE IT ACT COMES INTO PLAY WHEREIN THE MONETARY LIMIT FOR FILING THE APPEAL B Y THE REVENUE BEFORE THE ITAT AND VARIOUS HIGH COURTS AS WELL AS APEX CO URT ARE REVISED WITH AN OBJECT OF THE REDUCING THE TAX LITIGATION. VIDE PARA 3 OF THE SAID CIRCULAR (SUPRA) IT IS STATED THAT IN CASES WHERE T HE TAX EFFECT IN THE APPEALS TO BE FILED BEFORE THE APPELLATE TRIBUNAL D OES NOT EXCEED B50 LAKHS APPEALS SHOULD NOT BE FILED. THUS TAKING A NO TE OF CBDT CIRCULAR NO. 17/2019 DATED 08.08.2019 AND CONSIDERING THE F ACT THAT THE TAX EFFECT IN THE INSTANT APPEAL IS LESS THAN RS.50 LAK HS THE PRESENT APPEAL DESERVES TO BE DISMISSED AS NOT PRESSED / NOT MAINT AINABLE. HOWEVER WE MAKE IT CLEAR THAT THE ISSUES RAISED IN THE INST ANT APPEAL IS LEFT OPEN TO BE EXAMINED IN THE APPROPRIATE PROCEEDINGS IF ARISES IN FUTURE. AT THE SAME TIME WE ALSO MAKE IT CLEAR TH AT IF THE APPEAL FALL IN ANY OF THE EXCEPTIONS REFERRED TO IN THE ABOVE S AID CBDT CIRCULAR THE REVENUE IS AT LIBERTY TO MOVE AN APPLICATION FO R RECALLING THE ORDER ITA NO.1190 /2019 :- 3 -: IF SO ADVISED. ACCORDINGLY IN THE LIGHT OF CBDT C IRCULAR NO.17/2019 DATED 08/08/2019 THE APPEAL FILED BY THE REVENUE STANDS DISMISSED. 3. IN THE RESULT APPEAL FILED BY THE REVENUE STANDS DISM ISSED. ORDER PRONOUNCED ON 18TH DAY OF NOVEMBER 2019 AT CHENNAI. SD/- SD/- ( . ! ) (DUVVURU RL REDDY) ' #$ /JUDICIAL MEMBER ( ) (INTURI RAMA RAO) /ACCOUNTANT MEMBER 1 #- / CHENNAI 2# / DATED: 18TH NOVEMBER 2019. KV 3 ) +.4 5' !6 5&. / COPY TO: 1 . !' '( / APPELLANT 3. 7. (!' ) / CIT(A) 5. 5 :; +.#< / DR 2. + '( / RESPONDENT 4. 7. / CIT 6. ;$ =- / GF