Income Tax Appellate Tribunal - Chennai
S. Ananthalakshmi, Pondicherry vs Ito, Pondicherry on 31 January, 2017
आयकर अपील य अ धकरण, ' सी ' यायपीठ, चे नई IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH, CHENNAI ी संजय अरोड़ा, लेखा सद य एवं ी जी. पवन कुमार, या"यक सद य के सम# BEFORE SHRI SANJAY ARORA, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER आयकर अपील सं./ I.T.A.No.1949/Mds/2016 & C.O. No. 143/Mds/2016 नधारण वष/Assessment Year : 2010-11 The Income Tax Officer, Smt. S. Anandalakshmi, Ward-I, Vs. Propx. Lakshmi Transport & Puducherry Engineering Works, No.16, Bharathidasan Nagar, Mudaliarpet, Pondicherry.
[PAN: APWPA 7336N] (Appellant) (Respondent/ Cross objector) अपीलाथ% क& ओर से/Appellant by : Shri A.V. Sreekanth, JCIT )*यथ% क& ओर से/Respondent by : Shri K. Balasubramanian, Advocate सुनवाई क& तार ख/Date of Hearing : 30.01.2017 घोषणा क& तार ख/Date of Pronouncement : 31.01.2017 आदे श /O R D E R PER BENCH:
The appeal of the Revenue and Cross Objection by the assessee are directed against common order of the Commissioner of Income Tax :-2-: I.T.A.No. 1949/Mds/2016 C.O. No. 143/Mds/2016 (Appeals)- Puducherry in ITA No. 61 & 62/CIT(A)-PDY/2014-15 dated 16.03.2016 passed u/s. 271(1)(c) and 250 of the Income Tax Act, 1961 (herein after referred as 'the Act').
2. There is a delay of 12 days in filing the appeal by the Revenue. At the time of hearing, the Ld. DR has filed an affidavit explaining the reasons for delay and the Ld. AR has no serious objections for condonation of delay. After hearing the submissions, we are satisfied with sufficient and reasonable cause for filing the appeal belatedly and we, therefore condone the delay and admit the appeal. Similarly, Cross objection filed by the assessee with delay of 8 days and at the time of hearing the Ld. AR explained the reasons and DR has no objections and we find there is a reasonable cause in filing the CO Belatedly and we condone the delay and admit.
3. At the time of hearing, both the parties fairly conceded that Tax effect in this appeal is less than monetary limit of Rs. 10,00,000/- fixed by the CBDT to file an appeal by the Revenue before the Tribunal as per the CBDT Circular No. 21/2015, dated 10th December, 2015 and the Revenue authorities are precluded from filing and prosecuting the appeal before the Tribunal. Accordingly, Revenue appeal is dismissed as un-admitted.
:-3-: I.T.A.No. 1949/Mds/2016 C.O. No. 143/Mds/2016
4. The Cross Objections filed by the assessee has become infructous and dismissed
5. In the result, the appeal for assessment year 2010-11 of the Revenue and Cross Objection by the assessee are dismissed.
Order pronounced on Tuesday, the 31st day of January, 2017 at Chennai.
Sd/- Sd/-
(संजय अरोड़ा) (जी. पवन कुमार)
(SANJAY ARORA) (G. PAVAN KUMAR)
लेखा सद य /ACCOUNTANT MEMBER या यक सद य/JUDICIAL MEMBER
चे नई/Chennai,
/दनांक/Dated: 31st January, 2017
JPV
आदे श क& )"त1ल2प अ3े2षत/Copy to:
1. अपीलाथ%/Appellant 2. )*यथ%/Respondent 3. आयकर आय4
ु त (अपील)/CIT(A)
4. आयकर आय4
ु त/CIT 5. 2वभागीय )"त"न ध/DR 6. गाड8 फाईल/GF