Income Tax Appellate Tribunal - Chennai
Acit, Trichy vs V. Damotharan (Huf), Trichy on 4 November, 2019
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.3283/Chny/2018
नधा&रण वष& /Assessment Year : 2012-13
The Deputy Commissioner of Shri G.Prasanna,
Income Tax,Central Circle (2), v. 22.Chinna Chetty street,
44,Williams Road,Cantonment, Trichy 620 008.
Trichy 620 001.
PAN : AIPPP 7409 R
(अपीलाथ*/Appellant) (+,यथ*/Respondent)
अपीलाथ* क- ओर से/Appellant by : Shri K.G.Arun Raj, JCIT,D.R
+,यथ* क- ओर से/Respondent by : Shri N. Vijay Kumar, CA
आयकर अपील सं./ITA No.312/Chny/2019
नधा&रण वष& /Assessment Year : 2012-13
The Deputy Commissioner of Smt.G.Ananthi,
Income Tax,Central Circle (2), v. 22.Chinna Chetty street,
44,Williams Road,Cantonment, Trichy 620 008.
Trichy 620 001.
PAN : AANPG 0636 P
(अपीलाथ*/Appellant) (+,यथ*/Respondent)
अपीलाथ* क- ओर से/Appellant by : Shri K.G.Arun Raj, JCIT,D.R
+,यथ* क- ओर से/Respondent by : Shri N. Vijay Kumar, CA
2 I.T.A. No.3283/Chny/18
& 5 other appeals
आयकर अपील सं./ITA No.311/Chny/2019
नधा&रण वष& /Assessment Year : 2012-13
The Deputy Commissioner of Shri V.Damodharan,
Income Tax,Central Circle (2), v. 60,Nadu Gujili street,,
44,Williams Road,Cantonment, Trichy 620 008.
Trichy 620 001.
. PAN : AAFHD 6579 L
(अपीलाथ*/Appellant) (+,यथ*/Respondent)
अपीलाथ* क- ओर से/Appellant by : Shri K.G.Arun Raj, JCIT,D.R
+,यथ* क- ओर से/Respondent by : Shri N. Vijay Kumar, CA
आयकर अपील सं./ITA No.310/Chny/2019
नधा&रण वष& /Assessment Year : 2012-13
The Deputy Commissioner of Shri G.Prasanna,(HUF)
Income Tax,Central Circle (2), v. 22.Chinna Chetty street,
44,Williams Road,Cantonment, Trichy 620 008.
Trichy 620 001.
PAN : AAFHG 0135 F
(अपीलाथ*/Appellant) (+,यथ*/Respondent)
अपीलाथ* क- ओर से/Appellant by : Shri K.G.Arun Raj, JCIT,D.R
+,यथ* क- ओर से/Respondent by : Shri N. Vijay Kumar, CA
आयकर अपील सं./ITA No.309/Chny/2019
नधा&रण वष& /Assessment Year : 2012-13
The Deputy Commissioner of Shri N.Vishwanathan,
Income Tax,Central Circle (2), v. 425,Big Bazar,,
44,Williams Road,Cantonment, Trichy 620 008.
Trichy 620 001.
. PAN : AADPV 8707 E
(अपीलाथ*/Appellant) (+,यथ*/Respondent)
अपीलाथ* क- ओर से/Appellant by : Shri K.G.Arun Raj, JCIT,D.R
+,यथ* क- ओर से/Respondent by : Shri N. Vijay Kumar, CA
3 I.T.A. No.3283/Chny/18
& 5 other appeals
आयकर अपील सं./ITA No.237/Chny/2018
नधा&रण वष& /Assessment Year : 2015-16
The Assistant Commissioner of Shri RP Telebuy Skyshop P Ltd,
Income Tax,Central Circle 5(2), v. Prince Infopark, Block A,
Chennai-34. 2nd floor, Plot No.31B,2nd Main
Road, Ambattur Indl. Estate,
Chennai 600 058.
PAN : AADCR 4633 C
(अपीलाथ*/Appellant) (+,यथ*/Respondent)
अपीलाथ* क- ओर से/Appellant by : Shri K.G.Arun Raj, JCIT,D.R
+,यथ* क- ओर से/Respondent by : Shri N. Vijay Kumar, CA
सुनवाई क- तार ख/Date of Hearing : 27.09.2019
घोषणा क- तार ख/Date of Pronouncement : 04.11.2019
आदे श /O R D E R
PER N.R.S. GANESAN, JUDICIAL MEMBER:
These appeals of the Revenue are directed against the respective orders of the Commissioner of Income Tax (Appeals), Chennai. We heard all these appeals of the Revenue 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 Rs.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 4 I.T.A. No.3283/Chny/18 & 5 other appeals Rs.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 these appeals. Accordingly, these appeals stand dismissed.
3. In the result, all the appeals of the Revenue stand dismissed.
Order pronounced in the open court on 04th November, 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,
th
4दनांक/Dated, the 4 November, 2019.
K S Sundaram आदे श क- + त5ल6प अ7े6षत/Copy to:
1. अपीलाथ*/Appellant
2. +,यथ*/Respondent
3. आयकर आयु8त (अपील)/CIT(A)
4. आयकर आयु8त/CIT,
5. 6वभागीय + त न ध/DR
6. गाड& फाईल/GF.