Income Tax Appellate Tribunal - Chennai
Dcit Corporate Circle 1(1), Chennai vs A.V.Thomas Leather And Allied Products ... on 21 January, 2019
आयकर अपीलीय अिधकरण, ''बी'' ायपीठ, चे ई
IN THE INCOME-TAX APPELLATE TRIBUNAL 'B' BENCH, CHENNAI
ी ए. मोहन अलंकामणी, लेखा सद एवं ी धु ु आर.एल रे ी, ाियक सद के सम
Before Shri A. Mohan Alankamony, Accountant Member &
Shri Duvvuru RL Reddy, Judicial Member
आयकर अपील सं./I.T.A.No.2309/Chny/2018
िनधारण वष/Assessment Year: 2014-15
The Deputy Commissioner of M/s. A.V. Thomas Leather and Allied
Income Tax, Vs. Products Pvt. Ltd., No. 22, Marshalls
Corporate Circle 1(1), Road, Egmore, Chennai 600 008.
Chennai 600 034.
[PAN: AAACA6246K]
(अपीलाथ /Appellant) ( थ /Respondent)
अपीलाथ की ओर से / Appellant by : Shri B. Sagadevan, JCIT
थ की ओर से/Respondent by : Shri Sanjeev Aditya, C.A.
सु नवाई की तारीख/ Date of hearing : 08.01.2019
घोषणा की तारीख /Date of Pronouncement : 21.01.2019
आदे श /O R D E R
PER DUVVURU RL REDDY, JUDICIAL MEMBER:
This appeal filed by the Revenue is directed against the order of the Commissioner of Income Tax (Appeals) 1, Chennai dated 21.05.2018 relevant to the assessment year 2014-15.
2. At the time of hearing the ld. Counsel for the assessee has submitted that the tax effect in the appeal filed by the Revenue is less than the monetary limit of ₹.20,00,000/- fixed by the CBDT to file an appeal by the Revenue before the Tribunal as per the CBDT Circular No. 03/2018, dated 11.07.2018. The ld. DR fairly conceded the submissions made by the ld. 2 I.T.A. No. 2309/Chny/18 Counsel for the assessee. Being so, the Revenue authorities are precluded from filing the appeal before the Tribunal, since the tax effect is less than ₹.20,00,000/- in this appeal. Accordingly, the appeal filed by the Revenue is dismissed as un-admitted.
3. In the result, the appeal filed by the Revenue is dismissed.
Order pronounced on the 21st January, 2019 at Chennai.
Sd/- Sd/- (A.MOHAN ALANKAMONY) (DUVVURU RL REDDY) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated, 21.01.2019 Vm/-
आदे श की ितिलिप अ ेिषत/Copy to: 1. अपीलाथ /Appellant, 2. थ / Respondent, 3. आयकर आयु (अपील)/CIT(A), 4. आयकर आयु /CIT, 5. िवभागीय ितिनिध/DR & 6. गाड फाईल/GF.