DCIT Corporate Circle 2(1), CHENNAI v. EIH Associated Hotels Ltd., CHENNAI

ITA 2832/CHNY/2017 | 2012-2013
Pronouncement Date: 25-11-2019 | Result: Dismissed

Appeal Details

RSA Number 283221714 RSA 2017
Assessee PAN AAACE2125M
Bench Chennai
Appeal Number ITA 2832/CHNY/2017
Duration Of Justice 2 year(s) 2 day(s)
Appellant DCIT Corporate Circle 2(1), CHENNAI
Respondent EIH Associated Hotels Ltd., CHENNAI
Appeal Type Income Tax Appeal
Pronouncement Date 25-11-2019
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 25-11-2019
Last Hearing Date 20-06-2018
First Hearing Date 20-06-2018
Assessment Year 2012-2013
Appeal Filed On 23-11-2017
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH CHENNAI . . . ! ' # % #& BEFORE SHRI N.R.S. GANESAN JUDICIAL MEMBER AND SHRI INTURI RAMA RAO ACCOUNTANT MEMBER ./ ITA NO.2832/CHNY/2017 ) *) / ASSESSMENT YEAR : 2012-13 THE DEPUTY COMMISSIONER OF INCOME TAX CORPORATE CIRCLE 2(1) CHENNAI - 600 034. V. M/S EIH ASSOCIATED HOTELS LTD. NO.1/24 G.S.T. ROAD MEENAMBAKKAM CHENNAI - 600 027. PAN : AAACE 2125 M ( -/ APPELLANT) (./ -/ RESPONDENT) - 0 1 / APPELLANT BY : SHRI AR.V. SREENIVASAN JCIT ./ - 0 1 / RESPONDENT BY : NONE 2 0 3% / DATE OF HEARING : 24.10.2019 45* 0 3% / DATE OF PRONOUNCEMENT : 25.11.2019 / O R D E R PER N.R.S. GANESAN JUDICIAL MEMBER : THIS APPEAL OF THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-6 CHENNAI DA TED 15.09.2017 AND PERTAINS TO ASSESSMENT YEAR 2012-13. 2. ON HEARING THE LD. DEPARTMENTAL REPRESENTATIVE WE FIND THAT THE TAX EFFECT IN THIS CASE IS LESS THAN ` 50 LAKHS. THE CBDT IN ITS CIRCULAR NO.17/2019 DATED 08.08.2019 INCREASED THE MONETARY LIMIT FOR FILING 2 I.T.A. NO.2832/CHNY/17 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 THAT THIS CIRCULAR OF CBDT IS BINDING ON THE OFFICERS OF THE DEPARTMENT. THEREFORE THE REVENUE CANNOT PROCEED FURTHER IN THIS APPEAL. ACC ORDINGLY THIS APPEAL STANDS DISMISSED. 3. IN THE RESULT THE APPEAL FILED BY THE REVENUE S TANDS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 25 TH NOVEMBER 2019 AT CHENNAI. SD/- SD/- ( ! ' # ) ( . . . ) (INTURI RAMA RAO) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI 7 /DATED THE 25 TH NOVEMBER 2019. KRI. 0 .389 :9*3 /COPY TO: 1. - /APPELLANT 2. ./ - /RESPONDENT 3. 2 ;3 () /CIT(A)-6 CHENNAI 4. PRINCIPAL CIT- 2 CHENNAI 5. 9< .3 /DR 6. =) > /GF.