Income Tax Appellate Tribunal - Chennai
Dcit Corporate Circle-1(1), Chennai vs Allsec Technologies Ltd., Chennai on 22 August, 2019
आयकर अपील य अ धकरण, 'बी' यायपीठ, चे नई IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, CHENNAI ी एन.आर.एस. गणेशन, या यक सद य एवं ी एस. जयरामन, लेखा सद य केसम% BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1749/Chny/2018 & C.O. No.108/Chny/2018 (in I.T.A. No.1749/Chny/2018) नधा'रण वष' /Assessment Year : 2008-09 The Income Tax Officer, Shri Siddharth Nandan Bafna, Non Corporate Ward - 2(1), v. No.38/5A, Burkit Road, Chennai. T. Nagar, Chennai - 600 017.
PAN : AAAPB 8408 P (अपीलाथ+/Appellant) (Respondent & Cross-objector) अपीलाथ+ क, ओर से/Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./यथ+ क, ओर से/Respondent by : Shri G. Baskar, Advocate आयकर अपील सं./ITA No.3125/Chny/2016 नधा'रण वष' /Assessment Year : 2012-13 The Assistant Commissioner of M/s Kasim Coal and Logistics Pvt. Ltd., Income Tax, v. No.T-1, 2nd floor, Yesesi Super Market Corporate Circle - 4(2), Building, Chennai - 600 034. Anna Nagar, Chennai - 600 040.
PAN : AADCK 2097 H (अपीलाथ+/Appellant) (./यथ+/Respondent) अपीलाथ+ क, ओर से/Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./यथ+ क, ओर से/Respondent by : None 2 I.T.A. No.1749/Chny/18 & 38 other appeals & 4 COs आयकर अपील सं./ITA No.1471/Chny/2018 नधा'रण वष' /Assessment Year : 2012-13 The Deputy Commissioner of M/s SAS Realtors Pvt. Ltd., Income Tax, v. No.3, Mangesh Street, Central Circle - 1(2), T. Nagar, Chennai - 600 017. Chennai.
PAN : AAFCS 7524 M (अपीलाथ+/Appellant) (./यथ+/Respondent) अपीलाथ+ क, ओर से/Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./यथ+ क, ओर से/Respondent by : Shri N. Arjun Raj, CA for Shri S. Sridhar, Advocate आयकर अपील सं./ITA No.251/Chny/2018 नधा'रण वष' /Assessment Year : 2014-15 The Assistant Commissioner of Shri Bakthavatsalam Vijay, Income Tax, v. No.122/New No.137, Walajah Road, Non-Corporate Circle - 9, Chennai - 600 002. Chennai.
PAN : AADPV 8929 J (अपीलाथ+/Appellant) (./यथ+/Respondent) अपीलाथ+ क, ओर से/Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./यथ+ क, ओर से/Respondent by : None आयकर अपील सं./ITA No.2316/Chny/2017 & C.O. No. 187/Chny/2017 (in I.T.A. No.2316/Chny/2017) नधा'रण वष' /Assessment Year : 2007-08 The Deputy Commissioner of Shri Jolly Banerji, Income Tax, v. No.22, Thushar Villa, 6th Cross Street, Corporate Circle - 4(1), Trustpuram, Kodambakkam, Chennai. Chennai - 600 024.
PAN : AACPB 6342 E (अपीलाथ+/Appellant) (Respondent & Cross-objector) अपीलाथ+ क, ओर से/Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./यथ+ क, ओर से/Respondent by : None 3 I.T.A. No.1749/Chny/18 & 38 other appeals & 4 COs आयकर अपील सं./ITA No.1109/Chny/2018 नधा'रण वष' /Assessment Year : 2013-14 The Deputy Commissioner of M/s KCC Paint (India) Pvt. Ltd., Income Tax, v. K-20, Phase II, SIPCOT Industrial Park, Corporate Circle - 4(2), Mambakkam, Sriperumbudur, Chennai - 600 034. Chennai - 602 106.
PAN : AACCK 8861 G (अपीलाथ+/Appellant) (./यथ+/Respondent) अपीलाथ+ क, ओर से/Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./यथ+ क, ओर से/Respondent by : Shri T.M. Sivakumar, Advocate आयकर अपील सं./ITA No.1553/Chny/2019 नधा'रण वष' /Assessment Year : 2015-16 The Deputy Commissioner of M/s Brayan Automations Pvt. Ltd., Income Tax, v. 33, Hindi Prachar Sabha Street, Corporate Circle - 1(2), T. Nagar, Chennai - 600 017. Chennai - 600 034.
PAN : AAECB 2492 C (अपीलाथ+/Appellant) (./यथ+/Respondent) अपीलाथ+ क, ओर से/Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./यथ+ क, ओर से/Respondent by : Shri N. Arjunraj, CA for Shri S. Sridhar, Advocate आयकर अपील सं./ITA No.729/Chny/2019 नधा'रण वष' /Assessment Year : 2014-15 The Deputy Commissioner of M/s Ashok Wind Farm Pvt. Ltd., Income Tax, v. No.4/36, Bharathi Street, Circle - 1, Swarnapuri, Salem - 636 004. Salem.
PAN : AAKCA 7684 H (अपीलाथ+/Appellant) (./यथ+/Respondent) अपीलाथ+ क, ओर से/Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./यथ+ क, ओर से/Respondent by : Shri G. Baskar, Advocate 4 I.T.A. No.1749/Chny/18 & 38 other appeals & 4 COs आयकर अपील सं./ITA No.2941/Chny/2018 नधा'रण वष' /Assessment Year : 2006-07 The Income Tax Officer, Smt. M. Girija Devi, Non Corporate Ward 7(2), v. New No.16, Old No.22, B Block, Chennai - 600 034. 6th Street, Anna Nagar East, Chennai - 600 102.
PAN : AFCPG 4382 A (अपीलाथ+/Appellant) (./यथ+/Respondent) अपीलाथ+ क, ओर से/Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./यथ+ क, ओर से/Respondent by : None आयकर अपील सं./ITA Nos.1995 & 1996/Chny/2019 नधा'रण वष' /Assessment Years : 2012-13 & 2013-14 The Deputy Commissioner of M/s Allsec Technologies Ltd., Income Tax, v. No.560-562, 7 H, Century Plaza, Corporate Circle - 1(1), Anna Salai, Chennai - 600 018. Chennai - 600 034.
PAN : AACCA 5106 G (अपीलाथ+/Appellant) (./यथ+/Respondent) अपीलाथ+ क, ओर से/Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./यथ+ क, ओर से/Respondent by : Sh. Saroj Kumar Parida, Advocate आयकर अपील सं./ITA Nos.752 & 753/Chny/2019 नधा'रण वष' /Assessment Year : 2013-14 The Income Tax Officer, Shri V. Manjunath, Non Corporate Ward 7(4), v. No.51, I Block, 10th Street, Chennai - 600 034. Anna Nagar, Chennai - 600 102.
PAN : AOGPM 6886 N (अपीलाथ+/Appellant) (./यथ+/Respondent) अपीलाथ+ क, ओर से/Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./यथ+ क, ओर से/Respondent by : Shri D. Anand, Advocate 5 I.T.A. No.1749/Chny/18 & 38 other appeals & 4 COs आयकर अपील सं./ITA Nos.3404, 3405, 3406, 3407, 3408 & 3409/Chny/2018 नधा'रण वष' /Assessment Years : 2008-09 to 2013-14 The Deputy Commissioner of Smt. U. Uma Maheswari, Income Tax, Central Circle -1, v. No.6/219, 2nd Cross, Pon Nagar, No.44, Williams Road, Cantonment, Trichy - 620 001. Trichirappalli.
PAN : AAIPU 4108 K (अपीलाथ+/Appellant) (./यथ+/Respondent) अपीलाथ+ क, ओर से/Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./यथ+ क, ओर से/Respondent by : Shri J. Prabhakar, CA आयकर अपील सं./ITA Nos.3410, 3411, 3412, 3413, 3414 & 3415/Chny/2018 नधा'रण वष' /Assessment Years : 2008-09 to 2013-14 The Deputy Commissioner of Shri U. Arun Balaji, Income Tax, Central Circle -1, v. No.6/219, 2nd Cross, Pon Nagar, No.44, Williams Road, Cantonment, Trichy - 620 001. Trichirappalli.
PAN : ALPPA 4747 E (अपीलाथ+/Appellant) (./यथ+/Respondent) अपीलाथ+ क, ओर से/Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./यथ+ क, ओर से/Respondent by : Shri J. Prabhakar, CA आयकर अपील सं./ITA No.3368/Chny/2016 नधा'रण वष' /Assessment Year : 2013-14 The Deputy Commissioner of Ms. Kalaiselvi Jothiprakasam, Income Tax, v. Sai Bhavan, No.5/11, Corporate Circle -4(1), Kalaimagal Nagar, 1st Main Road, Chennai. Ekkattuthangal, Chennai - 600 032.
PAN : AAEPJ 0508 Q (अपीलाथ+/Appellant) (./यथ+/Respondent) अपीलाथ+ क, ओर से/Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./यथ+ क, ओर से/Respondent by : Shri G. Baskar, Advocate 6 I.T.A. No.1749/Chny/18 & 38 other appeals & 4 COs आयकर अपील सं./ITA No.2083/Chny/2018 नधा'रण वष' /Assessment Year : 2014-15 The Assistant Commissioner of M/s Specsmakers Opticians Pvt. Ltd., Income Tax, v. No.5, Thirumalai Pillai Road, Corporate Circle - 6(2), T. Nagar, Chennai - 600 017. Chennai - 600 034.
PAN : AAPCS 6371 Q (अपीलाथ+/Appellant) (./यथ+/Respondent) अपीलाथ+ क, ओर से/Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./यथ+ क, ओर से/Respondent by : Sh. Saroj Kumar Parida, Advocate आयकर अपील सं./ITA No.1076/Chny/2019 नधा'रण वष' /Assessment Year : 2014-15 The Assistant Commissioner of M/s Sicgil Industries Gases Ltd., Income Tax, v. Old No.827, Dhun Building, Corporate Circle - 6(2), Anna Salai, Chennai - 600 002. Chennai - 600 034.
PAN : AAACP 3131 E (अपीलाथ+/Appellant) (./यथ+/Respondent) अपीलाथ+ क, ओर से/Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./यथ+ क, ओर से/Respondent by : Shri N. Arjunraj, CA for Shri S. Sridhar, Advocate आयकर अपील सं./ITA No.2084/Chny/2018 नधा'रण वष' /Assessment Year : 2014-15 The Assistant Commissioner of M/s Rajapalayam Mills Pvt. Ltd., Income Tax, v. Post Box No.1, Rajapalayam Mills Corporate Circle - 2, Premises, No.2, V P Rathnasamy Nadar Road, PAC Ramasamy Raja Salai, Bibikulam, Rajapalayam - 626 117.
Madurai-625 002.
PAN : AAACR 8897 F (अपीलाथ+/Appellant) (./यथ+/Respondent) अपीलाथ+ क, ओर से/Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./यथ+ क, ओर से/Respondent by : Shri J. Prabhakar, CA 7 I.T.A. No.1749/Chny/18 & 38 other appeals & 4 COs आयकर अपील सं./ITA No.245/Chny/2019 नधा'रण वष' /Assessment Year : 2013-14 The Deputy Commissioner of M/s V.K.C. Finsoft Solutions Pvt. Ltd., Income Tax, v. Jeyam Kondar Apartments, Corporate Circle - 3(2), Unit No.1b, 1st floor, Chennai - 600 034. 40/12, Murrays's Gate Road, Alwarpet, Chennai - 600 018.
PAN : AABCV 2278 D (अपीलाथ+/Appellant) (./यथ+/Respondent) अपीलाथ+ क, ओर से/Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./यथ+ क, ओर से/Respondent by : Shri D. Palanivel, Advocate आयकर अपील सं./ITA No.1236/Chny/2019 नधा'रण वष' /Assessment Year : 2015-16 The Deputy Commissioner of M/s Global Coal Ventures Pvt. Ltd., Income Tax, v. No.3, Nathan Street, Corporate Circle - 2(1), Harrington Road, Chetpet, Chennai - 600 034. Chennai - 600 031.
PAN : AAFCG 1964 P (अपीलाथ+/Appellant) (./यथ+/Respondent) अपीलाथ+ क, ओर से/Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./यथ+ क, ओर से/Respondent by : Shri N. Vijay Kumar, CA आयकर अपील सं./ITA No.1234/Chny/2019 नधा'रण वष' /Assessment Year : 2013-14 The Deputy Commissioner of M/s Tamil Nadu Medicinal Plant Income Tax, v. Farms and Herbal Medicines Corporate Circle 3(1), Corporation Ltd., Chennai - 600 034. Arignar Anna Hospital Campus, Arumbakkam, Chennai - 600 106.
PAN : AAACT 2311 G (अपीलाथ+/Appellant) (./यथ+/Respondent) अपीलाथ+ क, ओर से/Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./यथ+ क, ओर से/Respondent by : Shri G. Baskar, Advocate 8 I.T.A. No.1749/Chny/18 & 38 other appeals & 4 COs आयकर अपील सं./ITA No.11/Chny/2019 नधा'रण वष' /Assessment Year : 2007-08 The Deputy Commissioner of Dr. Chalini Madhivanan, Income Tax, v. G-12, 9th Street, Anna Nagar East, Central Circle 2(2), Chennai - 600 102. Chennai - 600 034.
PAN : ADFPC 9507 J (अपीलाथ+/Appellant) (./यथ+/Respondent) अपीलाथ+ क, ओर से/Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./यथ+ क, ओर से/Respondent by : Shri D. Anand, Advocate आयकर अपील सं./ITA Nos.1257, 1258, 1259 & 1260/Chny/2019 नधा'रण वष' /Assessment Years : 2012-13 to 2015-16 The Deputy Commissioner of M/s Atlas Metal Processors Pvt. Ltd., Income Tax, v. New No.69 (Old No.29), Corporate Circle - 1(1), Jaleel Palace, 3rd floor, Eldams Road, Chennai - 600 034. Teynampet, Chennai - 600 018.
PAN : AAACA 7401 Q (अपीलाथ+/Appellant) (./यथ+/Respondent) अपीलाथ+ क, ओर से/Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./यथ+ क, ओर से/Respondent by : None आयकर अपील सं./ITA Nos.1661 & 1662/Chny/2017 & C.O. Nos.116 & 117/Chny/2017 (in I.T.A. Nos.1661 & 1662/Chny/2017) नधा'रण वष' /Assessment Years : 2009-10 & 2010-11 The Income Tax Officer, M/s Sree Ramu Hotels, Non Corporate Ward 1(1), v. 65, Davey & Co Lane, 63, Race Course Road, Geetha Hall Road, Opp. Rly Station, Coimbatore. Coimbatore - 641 018.
PAN : AAVFS 1374 E (अपीलाथ+/Appellant) (Respondent & Cross-objector) अपीलाथ+ क, ओर से/Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./यथ+ क, ओर से/Respondent by : Shri A. Arjunaraj, CA 9 I.T.A. No.1749/Chny/18 & 38 other appeals & 4 COs सन ु वाई क, तार ख/Date of Hearing : 22.08.2019 घोषणा क, तार ख/Date of Pronouncement : 22.08.2019 आदे श /O R D E R PER BENCH:
These appeals of the Revenue are directed against the respective orders of the Commissioner of Income Tax (Appeals), Chennai/Salem/Madurai/Coimbatore. In some of the cases, the assessees have also filed cross-objections against the orders of the CIT(Appeals). We heard the appeals of the Revenue and the cross- objections filed by the assessee 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 `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 its officers to withdraw all the appeals pending before the ITAT where the tax effect 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 10 I.T.A. No.1749/Chny/18 & 38 other appeals & 4 COs these appeals. Accordingly, these appeals stand dismissed. The cross-objections filed by the assessees also stand dismissed.
3. In the result, the appeals of the Revenue and the cross-
objections of the assessees stand dismissed.
Order pronounced in the open court on 22nd August, 2019 at Chennai.
sd/- sd/-
(एस. जयरामन) (एन.आर.एस. गणेशन)
(S. Jayaraman) (N.R.S. Ganesan)
लेखा सद य/Accountant Member या यक सद य/Judicial Member
चे नई/Chennai,
nd
5दनांक/Dated, the 22 August, 2019. Kri.
आदे श क, . त6ल7प अ8े7षत/Copy to:
1. अपीलाथ+/Appellant 2. ./यथ+/Respondent
3. आयकर आय9 ु त (अपील)/CIT(A) 4. आयकर आय9 ु त/CIT,
5. 7वभागीय . त न ध/DR 6. गाड' फाईल/GF.