ACIT Corporate Circle 4(1), CHENNAI v. Maya Appliance Pvt Ltd., CHENNAI

ITA 1982/CHNY/2018 | 2013-2014
Pronouncement Date: 15-03-2021 | Result: Dismissed

Appeal Details

RSA Number 198221714 RSA 2018
Assessee PAN AAACM6280D
Bench Chennai
Appeal Number ITA 1982/CHNY/2018
Duration Of Justice 2 year(s) 8 month(s) 26 day(s)
Appellant ACIT Corporate Circle 4(1), CHENNAI
Respondent Maya Appliance Pvt Ltd., CHENNAI
Appeal Type Income Tax Appeal
Pronouncement Date 15-03-2021
Appeal Filed By Department
Order Result Dismissed
Bench Allotted D
Tribunal Order Date 15-03-2021
Date Of Final Hearing 07-01-2021
Next Hearing Date 07-01-2021
Last Hearing Date 26-11-2018
First Hearing Date 04-01-2021
Assessment Year 2013-2014
Appeal Filed On 19-06-2018
Judgment Text
IN THE INCOME-TAX APPELLATE TRIBUNAL D BENCH CHENNAI . BEFORE SHRI DUVVURU RL REDDY JUDICIAL MEMBER & SHRI S. JAYARAMAN ACCOUNTANT MEMBER ./ I.T.A. NO.1982/CHNY/2018 / ASSESSMENT YEAR: 2013-14 THE ASSISTANT COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 4(1) CHENNAI. VS. M/S. MAYA APPLIANCE PVT. LTD. NO. 10/5 OLD NO. 7 ROYAL ENCLAVE BESANT AVENUE ADYAR CHENNAI 600 020. [PAN: AAACM6280D] ( /APPELLANT ) ( / RESPONDENT ) DEPARTMENT BY : MS. R. ANITA JCIT ASSESSEE BY : SHRI G. BASKAR ADVOCATE / DATE OF HEARING : 07.01.2021 /DATE OF PRONOUNCEMENT : 15.03.2021 / O R D E R PER DUVVURU RL REDDY JUDICIAL MEMBER : THE APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 8 CHENNAI DATED 02.04.2018 RELEVANT TO THE ASSESSMENT YEAR 2013-14. 2. AT THE TIME OF HEARING BY FILING THE CALCULATION OF COMPUTATION OF TAX EFFECT THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT IN THE APPEAL FILED BY THE REVENUE IS LESS THAN THE MONETARY LIMIT OF .50 00 000/- FIXED BY THE CBDT TO FILE AN APPEAL BY THE REVENUE BEFORE THE TRIBUNAL AS PER THE CBDT CIRCULAR NO. 17/2019 DATED 08.08.2019. THE LD. I.T.A. NO. 1982/CHNY/18 2 DR FAIRLY CONCEDED THE SUBMISSIONS MADE BY THE LD. COUNSEL FOR THE ASSESSEE. BEING SO THE REVENUE AUTHORITIES ARE PRECLUDED FROM FILING THE APPEAL BEFORE THE TRIBUNAL SINCE THE TAX EFFECT IS LESS THAN .50 00 000/- IN THIS APPEAL AND THE APPEAL FILED BY THE REVENUE IS LIABLE TO BE DISMISSED. ACCORDINGLY THE APPEAL FILED BY THE REVENUE IS DISMISSED. HOWEVER THE DEPARTMENT IS AT LIBERTY TO SEEK RECALL OF THE ABOVE ORDER SINCE THE LD. DR WAS NOT SURE ABOUT AS TO WHETHER THE ISSUE RAISED IN THE APPEAL OF THE REVENUE IS NOT ARISING OUT OF RAP OBJECTION AS NO SPECIFIC GROUND WAS RAISED IN THE GROUNDS OF APPEAL. 3. IN THE RESULT THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED ON THE 15 TH MARCH 2021 AT CHENNAI. SD/ - SD/ - (S. JAYARAMAN) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI DATED THE 15.03.2021 VM/- /COPY TO: 1. / APPELLANT 2. / RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR & 6. /GF.