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

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.