Income Tax Appellate Tribunal - Chennai
Ito Corporate Ward 1(1), Chennai vs Acurus Solutions Private Limited, ... on 4 September, 2018
आयकर अपील य अ धकरण, 'बी' यायपीठ, चे नई
IN THE INCOME TAX APPELLATE TRIBUNAL , 'B' BENCH, CHENNAI
ी एन.आर
एन आर.एस
आर एस. न याियक सद य एवं ए. मोहन अलंकामणी, लेखा सद य के सम!
एस गणेशन, याियक
BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND
SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER
आयकर अपील सं./I.T. A. No.1003/Chny/ 2018
( नधा रण वष / Assessment Year: 2009-10)
The Income Tax Officer, Vs M/s. Acurus Solutions Pvt. Ltd.,
Corporate Ward - 1(1), No.4/363, C Block, Rajai Street,
Chennai - 34. OMR, Kandanchavadi,
Chennai - 600 096.
PAN: AADCA4486E
(अपीलाथ /Appellant) ( यथ /Respondent)
अपीलाथ क ओर से/ Appellant by : Ms. Yamuna, JCIT
यथ क ओर से/Respondent by : Shri K. Balasubramanian, Advocate
सन
ु वाई क तार ख/D at e of he ar i ng : 04.09.2018
घोषणा क तार ख /D at e of Pr on o unc em en t : 04.09.2018
आदे श / O R D E R
Per A. Mohan Alankamony, AM:-
The appeal by the Revenue is directed against the order passed by the learned Commissioner of Income Tax (Appeals)-4, Chennai, dated 13.12.2017 in ITA No.321/2016-17/A.Y.2009-10/CIT(A)-4 for the assessment year 2009-10 passed U/s.250(6) r.w.s. 143(3) & 147 of the Act.
2. At the outset, the Ld.AR submitted before us that the above mentioned appeal is not maintainable due to the latest Circular No.3/2018 dated 11.07.2018 issued by the CBDT with respect to 2 ITA No.1003/Chny/2018 monetary limit. Hence, it was pleaded that the appeal of the Revenue may be dismissed. The Ld. DR could not controvert to the submission of the Ld.AR.
4. After hearing both sides we find merit in the submission of the Ld.AR. The CBDT has directed the Revenue not to file appeal before the Tribunal where the tax effect does not exceed Rs.20 lakhs. In the above mentioned appeal of the assessee the tax effect is less than Rs.20 lakhs. Therefore, we hereby dismiss the appeal filed by the Revenue as not maintainable.
5. In the result appeal of the Revenue is dismissed.
Order pronounced in the open court on the 4th September, 2018 at Chennai.
Sd/- Sd/-
(एन.आर.एस. गणेशन) (ए. मोहन अलंकामणी)
(N.R.S. Ganesan) (A. Mohan Alankamony)
याियक सद य/Judicial Member लेखा सद य/Accountant Member
चे$नई/Chennai,
%दनांक/Dated 4th September, 2018
RSR
आदे श क त(ल)प अ*े)षत/Copy to:
1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आय-
ु त (अपील)/CIT(A)
4. आयकर आय-
ु त/CIT 5. )वभागीय त न0ध/DR 6. गाड फाईल/GF