ACIT, Trichy v. V. Damotharan (HUF), Trichy

ITA 311/CHNY/2019 | 2012-2013
Pronouncement Date: 04-11-2019 | Result: Dismissed

Appeal Details

RSA Number 31121714 RSA 2019
Assessee PAN AIPPP7409R
Bench Chennai
Appeal Number ITA 311/CHNY/2019
Duration Of Justice 8 month(s) 26 day(s)
Appellant ACIT, Trichy
Respondent V. Damotharan (HUF), Trichy
Appeal Type Income Tax Appeal
Pronouncement Date 04-11-2019
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 04-11-2019
Last Hearing Date 22-07-2019
First Hearing Date 09-10-2019
Assessment Year 2012-2013
Appeal Filed On 08-02-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH CHENNAI . . . . $ BEFORE SHRI N.R.S. GANESAN JUDICIAL MEMBER AND SHRI S. JAYARAMAN ACCOUNTANT MEMBER ./ ITA NO.3283/CHNY/2018 & & / ASSESSMENT YEAR : 2012-13 THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE (2) 44 WILLIAMS ROAD CANTONMENT TRICHY 620 001. V. SHRI G.PRASANNA 22.CHINNA CHETTY STREET TRICHY 620 008. PAN : AIPPP 7409 R (*/ APPELLANT) (+ */ RESPONDENT) * - / APPELLANT BY : SHRI K.G.ARUN RAJ JCIT D.R + * - / RESPONDENT BY : SHRI N. VIJAY KUMAR CA ./ ITA NO.312/CHNY/2019 & & / ASSESSMENT YEAR : 2012-13 THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE (2) 44 WILLIAMS ROAD CANTONMENT TRICHY 620 001. V. SMT.G.ANANTHI 22.CHINNA CHETTY STREET TRICHY 620 008. PAN : AANPG 0636 P (*/ APPELLANT) (+ */ RESPONDENT) * - / APPELLANT BY : SHRI K.G.ARUN RAJ JCIT D.R + * - / RESPONDENT BY : SHRI N. VIJAY KUMAR CA 2 I.T.A. NO.3283/CHNY/18 & 5 OTHER APPEALS ./ ITA NO.311/CHNY/2019 & & / ASSESSMENT YEAR : 2012-13 THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE (2) 44 WILLIAMS ROAD CANTONMENT TRICHY 620 001. . V. SHRI V.DAMODHARAN 60 NADU GUJILI STREET TRICHY 620 008. PAN : AAFHD 6579 L (*/ APPELLANT) (+ */ RESPONDENT) * - / APPELLANT BY : SHRI K.G.ARUN RAJ JCIT D.R + * - / RESPONDENT BY : SHRI N. VIJAY KUMAR CA ./ ITA NO.310/CHNY/2019 & & / ASSESSMENT YEAR : 2012-13 THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE (2) 44 WILLIAMS ROAD CANTONMENT TRICHY 620 001. V. SHRI G.PRASANNA ( HUF ) 22.CHINNA CHETTY STREET TRICHY 620 008. PAN : AAFHG 0135 F (*/ APPELLANT) (+ */ RESPONDENT) * - / APPELLANT BY : SHRI K.G.ARUN RAJ JCIT D.R + * - / RESPONDENT BY : SHRI N. VIJAY KUMAR CA ./ ITA NO.309/CHNY/2019 & & / ASSESSMENT YEAR : 2012-13 THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE (2) 44 WILLIAMS ROAD CANTONMENT TRICHY 620 001. . V. SHRI N.VISHWANATHAN 425 BIG BAZAR TRICHY 620 008. PAN : AADPV 8707 E (*/ APPELLANT) (+ */ RESPONDENT) * - / APPELLANT BY : SHRI K.G.ARUN RAJ JCIT D.R + * - / RESPONDENT BY : SHRI N. VIJAY KUMAR CA 3 I.T.A. NO.3283/CHNY/18 & 5 OTHER APPEALS ./ ITA NO.237/CHNY/2018 & & / ASSESSMENT YEAR : 2015-16 THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 5(2) CHENNAI-34. V. SHRI RP TELEBUY SKYSHOP P LTD PRINCE INFOPARK BLOCK A 2 ND FLOOR PLOT NO.31B 2 ND MAIN ROAD AMBATTUR INDL. ESTATE CHENNAI 600 058. PAN : AADCR 4633 C (*/ APPELLANT) (+ */ RESPONDENT) * - / APPELLANT BY : SHRI K.G.ARUN RAJ JCIT D.R + * - / RESPONDENT BY : SHRI N. VIJAY KUMAR CA - / DATE OF HEARING : 27.09.2019 - / DATE OF PRONOUNCEMENT : 04.11.2019 / O R D E R PER N.R.S. GANESAN JUDICIAL MEMBER : THESE APPEALS OF THE REVENUE ARE DIRECTED AGAINST THE RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) CHENNAI. WE HEARD ALL THESE APPEALS OF THE REVENU E TOGETHER AND DISPOSING THE SAME BY THIS COMMON ORDER. 2. ON HEARING THE LD. DEPARTMENTAL REPRESENTATIVE WE FIND THAT THE TAX EFFECT IN THESE CASES IS LESS THAN RS. 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 I TS OFFICERS TO WITHDRAW ALL THE APPEALS PENDING BEFORE THE ITAT WHERE THE TAX E FFECT IS LESS THAN 4 I.T.A. NO.3283/CHNY/18 & 5 OTHER APPEALS RS. 50 LAKHS. THIS TRIBUNAL IS OF THE CONSIDERED OPINI ON THAT THIS CIRCULAR OF CBDT IS BINDING ON THE OFFICERS OF THE DEPARTMEN T. THEREFORE THE REVENUE CANNOT PROCEED FURTHER IN THESE APPEALS. A CCORDINGLY THESE APPEALS STAND DISMISSED. 3. IN THE RESULT ALL THE APPEALS OF THE REVENUE ST AND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 04 TH NOVEMBER 2019 AT CHENNAI. SD/- SD/- (. ) ( . . . ) (S. JAYARAMAN) (N.R.S. GANESAN) / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI 4 /DATED THE 4 TH NOVEMBER 2019. K S SUNDARAM - +56 76 /COPY TO: 1. * /APPELLANT 2. + * /RESPONDENT 3. 8 () /CIT(A) 4. 8 /CIT 5. 6 + /DR 6. & /GF.