Income Tax Appellate Tribunal - Chennai
Dcit, Chennai vs Amita Technical Co Pvt Ltd., Chennai on 29 August, 2017
आयकर अपील य अ धकरण, 'ए' यायपीठ, चे नई
IN THE INCOME TAX APPELLATE TRIBUNAL
'A' 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.562/Mds/2017
नधा&रण वष& / Assessment Year : 2007-08
The Deputy Commissioner of M/s Amita Technical Co. Pvt. Ltd.,
Income Tax, v. TS-86/B, Ekkatuthangal Indl Estate,
Corporate Circle - 1(1), Ekatuthangal, Chennai - 600 097.
Chennai - 600 034.
PAN : AAACA 8449 E
(अपीलाथ*/Appellant) (+,यथ*/Respondent)
अपीलाथ* क- ओर से/Appellant by : Shri AR.V. Sreenivasan, JCIT
+,यथ* क- ओर से/Respondent by : Ms. S. Sriniranjani, Advocate
सन
ु वाई क- तार ख/Date of Hearing : 29.08.2017
घोषणा क- तार ख/Date of Pronouncement : 29.08.2017
आदे श /O R D E R
PER N.R.S. GANESAN, JUDICIAL MEMBER:
This appeal of the Revenue is directed against the order of the Commissioner of Income Tax (Appeals)-1, Chennai, dated 29.12.2016 and pertains to assessment year 2007-08.
2. On hearing the Ld. Departmental Representative, we find that the tax effect in this case is less than `10 lakhs. The CBDT in its Circular No.21/2015 dated 10.12.2015 instructed its officers to 2 I.T.A. No.562/Mds/17 withdraw all the appeals pending before the ITAT where the tax effect is less than `10 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 this appeal. Accordingly, this appeal stands dismissed.
3. In the result, the appeal of the Revenue is dismissed.
Order pronounced in the open court on 29th August, 2017 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,
th
4दनांक/Dated, the 29 August, 2017.
Kri.
आदे श क- + त5ल6प अ7े6षत/Copy to:
1. अपीलाथ*/Appellant
2. +,यथ*/Respondent
3. आयकर आय8 ु त (अपील)/CIT(A)-1, Chennai
4. Principal CIT, Chennai-1, Chennai
5. 6वभागीय + त न ध/DR
6. गाड& फाईल/GF.