The Assistant Commissioner of Income–tax, Corporate Circle-2(1), Chennai v. M/s. Gulf Ashley Motor Limited
[Citation -2016-LL-1018-81]

Citation 2016-LL-1018-81
Appellant Name The Assistant Commissioner of Income–tax, Corporate Circle-2(1), Chennai
Respondent Name M/s. Gulf Ashley Motor Limited
Court ITAT-Chennai
Relevant Act Income-tax
Date of Order 18/10/2016
Assessment Year 2006-07
Judgment View Judgment
Keyword Tags tax effect
Bot Summary: We heard the appeal 2 I.T.A. No.2066/Mds/2016 C.O. 122/Mds/2016 of the revenue and cross objection of the assessee together and disposing off the same by this common order. When the appeal was taken up for hearing, Shri A.V.Sreekanth, the learned department representative very fairly conceded that the tax effect involved in this case is less than Rs.10,00,000/-. As rightly submitted by the learned department representative and Shri N.Venkataraman, the learned representative for the assessee, the tax effect involved in this appeal is less than Rs.10,00,000/-. This Tribunal is of the considered opinion that in view of the circular of the CBDT instructing its officers not to file an appeal before this Tribunal wherever, the tax effect is less than Rs.10,00,000/-, the appeal filed by the revenue is not maintainable before this Tribunal. Accordingly, the appeal of revenue stands dismissed. The assessee has filed the cross objection only to support the order of the CIT(A). In the result, both the appeal of the revenue and cross objection of the assessee are dismissed.


IN INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ITA No.2066/Mds/2016 & CO No.122/Mds/2016 Assessment Year : 2006-07 Assistant Commissioner of v. M/s.Gulf Ashley Motor Limited, Income tax, 1, Sardar Patel Road, Corporate Circle 2(1), Guindy, Chennai 600 032. Chennai 600 034. PAN : AACCG 1194 Q (Appellant) (Respondent/ Cross Objector) Assessee by : Shri N. Venkataraman, C.A. Department by : Shri A.V.Sreekanth, JCIT Date of Hearing : 18.10.2016 Date of Pronouncement : 18.10.2016 ORDER PER N.R.S. GANESAN, JUDICIAL MEMBER: revenue filed present appeal against order of CIT (A) -6, Chennai dated 29.04.2016 for assessment year 2006-07. assessee has also filed cross objection. Therefore, we heard appeal 2 I.T.A. No.2066/Mds/2016 & C.O. 122/Mds/2016 of revenue and cross objection of assessee together and disposing off same by this common order. 2. When appeal was taken up for hearing, Shri A.V.Sreekanth, learned department representative very fairly conceded that tax effect involved in this case is less than Rs.10,00,000/-. We have also carefully gone through material available on record including impugned order of both authorities below. As rightly submitted by learned department representative and Shri N.Venkataraman, learned representative for assessee, tax effect involved in this appeal is less than Rs.10,00,000/-. Therefore, this Tribunal is of considered opinion that in view of circular of CBDT instructing its officers not to file appeal before this Tribunal wherever, tax effect is less than Rs.10,00,000/-, appeal filed by revenue is not maintainable before this Tribunal. Accordingly, appeal of revenue stands dismissed. 3. assessee has filed cross objection only to support order of CIT(A). Therefore, cross objection becomes infructuous. 3 I.T.A. No.2066/Mds/2016 & C.O. 122/Mds/2016 4. In result, both appeal of revenue and cross objection of assessee are dismissed. Order pronounced on 18th October, 2016 at Chennai. Sd/- Sd/- (D.S. Sunder Singh) (N.R.S. Ganesan) Accountant Member Judicial Member Chennai, Dated, 18th October, 2016. sp. Copy to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT, 5. DR 6. GF. Assistant Commissioner of Incometax, Corporate Circle-2(1), Chennai v. M/s. Gulf Ashley Motor Limited
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