ACIT, CHENNAI v. Enlist, CHENNAI

ITA 1991/CHNY/2016 | 2006-2007
Pronouncement Date: 30-09-2016

Appeal Details

RSA Number 199121714 RSA 2016
Assessee PAN AABFE7615C
Bench Chennai
Appeal Number ITA 1991/CHNY/2016
Duration Of Justice 2 month(s) 29 day(s)
Appellant ACIT, CHENNAI
Respondent Enlist, CHENNAI
Appeal Type Income Tax Appeal
Pronouncement Date 30-09-2016
Appeal Filed By Department
Bench Allotted C
Assessment Year 2006-2007
Appeal Filed On 01-07-2016
Judgment Text
IN THE INCOME - TAX APPELLATE TRIBUNAL C BENCH CHENNAI . . BEFORE SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY JUDICIAL MEMBER I T.A. NO. 1 991 AND 1992 /MDS/201 6 ASSESSMENT YEAR S :20 0 6 - 0 7 AND 2007 - 08 THE ASSISTANT COMMISSIONER OF INCOME TAX NON - CORPORATE CIRCLE 1(1 ) FORMERLY KNOWN AS BUSINESS CIRCLE - 1 CHENNAI. VS. M/S. ENLIST NEW NO. 12 1 ST FLO OR BAZAAR STREET NESAPAKKAM CHENNAI 600 078. [PAN:A A BFE7615C ] ( / APPELLANT ) ( / RESPONDENT ) / APPELLANT BY : SHRI A.V. SREEKANTH J CIT / RESPONDENT BY : SHRI M. KARUNAKARAN ADVOCATE / DATE OF HEARING : 29 . 0 9 .201 6 / DATE OF P RONOUNCEMENT : 30 . 0 9 .201 6 / O R D E R PER DUVVURU RL REDDY JUDICIAL MEMBER : BOTH THE APPEAL S FILED BY THE REVENUE ARE DIRECTED AGAINST THE COMMON ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) 2 CHENNAI DATED 04 .0 3 .2016 RELEVA NT TO THE ASSESSMENT YEAR S 20 0 6 - 0 7 AND 2007 - 08 . 2. AT THE TIME OF HEARING 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 .10 00 000/ - FIXED BY THE CBDT TO FILE AN APPEAL BY THE REVENUE BEFORE THE TRIBUNAL AS PER THE CBDT CIRCULAR NO. 21/2015 DATED I.T.A. NO S . 1 991 & 1992 /M/ 16 2 10.12.2015. THE LD. DR FAIRLY CONCEDED THE SUBMISSIONS MADE BY THE LD. COUNSEL FOR THE ASSESSEE. BEING SO THE REVENUE AUTHORITIES ARE PRECLUDED FROM FILING THE APPEAL B EFORE THE TRIBUNAL SINCE THE TAX EFFECT IS LESS THAN .10 00 000/ - IN THIS APPEAL. ACCORDINGLY THE APPEAL S FILED BY THE REVENUE ARE DISMISSED AS UN - ADMITTED FOR BOTH THE ASSESSMENT YEARS . 4 . IN THE RESULT THE APPEAL S FILED BY THE REVENUE ARE DISMISSED . ORDER PRONOUNCED ON THE 30 TH SEPTEMBER 2016 AT CHENNAI. SD/ - SD/ - (A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI DATED THE 30 . 0 9 .201 6 VM/ - / COPY TO: 1. / APPELLANT 2. / RESPONDENT 3. ( ) / CIT(A) 4. / CIT 5. / DR & 6. / GF.