ACIT, CENTRAL CIRCLE - 1 (1),, CHENNAI v. SHRI A. DEIVASIGAMANI,, CHENNAI

ITA 2137/CHNY/2019 | 2015-2016
Pronouncement Date: 13-11-2019 | Result: Dismissed

Appeal Details

RSA Number 213721714 RSA 2019
Assessee PAN ADPPD3761M
Bench Chennai
Appeal Number ITA 2137/CHNY/2019
Duration Of Justice 3 month(s) 26 day(s)
Appellant ACIT, CENTRAL CIRCLE - 1 (1),, CHENNAI
Respondent SHRI A. DEIVASIGAMANI,, CHENNAI
Appeal Type Income Tax Appeal
Pronouncement Date 13-11-2019
Appeal Filed By Department
Order Result Dismissed
Bench Allotted D
Tribunal Order Date 13-11-2019
Last Hearing Date 13-11-2019
First Hearing Date 13-11-2019
Assessment Year 2015-2016
Appeal Filed On 18-07-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH CHENNAI . . . !' # % !& BEFORE SHRI N.R.S. GANESAN JUDICIAL MEMBER AND SHRI RAMIT KOCHAR ACCOUNTANT MEMBER ./ ITA NOS.2135 TO 2138/CHNY/2019 ' (' / ASSESSMENT YEARS : 2013-14 TO 2016-17 THE ASST. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1) CHENNAI. V. SHRI A. DEIVASIGAMANI NO.2/293 FIRST CROSS STREET PUSHPA NAGAR IYYPANTHANGAL CHENNAI 600 056. PAN : ADPPD 3761M ( )* /APPELLANT) ( + )* /RESPONDENT ) )* - . /APPELLANT BY : DR. M. SRINIVASA RAO CIT + )* - . /RESPONDENT BY : MS. S. VIDYA C.A / - '% /DATE OF HEARING : 13.11.2019 0#( - '% /DATE OF PRONOUNCEMENT : 13.11.2019 / O R D E R PER N.R.S. GANESAN JUDICIAL MEMBER : THESE FOUR APPEALS OF THE REVENUE ARE DIRECTED AGAI NST THE COMMON ORDER OF THE COMMISSIONER OF INCOME TAX (APP EALS)-18 CHENNAI DATED 26.04.2019 AND PERTAINING TO ASSESSME NT YEARS 2013-14 TO 2016-17. WE HEARD THESE FOUR APPEALS OF THE REV ENUE TOGETHER AND DISPOSING THE SAME BY THIS COMMON ORDER. 2 I.T.A. NOS.2135 TO 2138/CHNY/19 2. ON HEARING THE LD. DEPARTMENTAL REPRESENTATIVE WE FIND THAT THE TAX EFFECT IN THESE CASES IS LESS THAN ` 50 LAKHS. THE CBDT IN ITS CIRCULAR NO.17/2019 DATED 08.08.2019 INCREASED THE MONETARY LIMIT FOR FILING APPEAL BEFORE THIS TRIBUNAL AND INSTRUCTED ITS OFFI CERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WHERE THE TAX EFFEC T IS LESS THAN ` 50 LAKHS. THIS TRIBUNAL IS OF THE CONSIDERED OPINION T HAT THIS CIRCULAR OF CBDT IS BINDING ON THE OFFICERS OF THE DEPARTMENT. THEREFORE THE REVENUE CANNOT PROCEED FURTHER IN THESE APPEALS. A CCORDINGLY THESE FOUR APPEALS STAND DISMISSED. 3. IN THE RESULT ALL THE FOUR APPEALS OF THE REVEN UE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH NOVEMBER 2019 AT CHENNAI. SD/- SD/- ( !' # ) ( . . . ) ( RAMIT KOCHAR ) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI 3 /DATED THE 13 TH NOVEMBER 2019. EDN SR. PS - +' 4 54(' /COPY TO: 1. )* /APPELLANT 2. + )* /RESPONDENT 3. / 6' () /CIT(A) 4. / 6' /CIT 5. 47 +' /DR 6. ' 8 /GF.