The Income-tax Officer, Non Corporate Ward - 2(1), Chennai v. Siddharth Nandan Bafna
[Citation -2019-LL-0822-114]

Citation 2019-LL-0822-114
Appellant Name The Income-tax Officer, Non Corporate Ward - 2(1), Chennai
Respondent Name Siddharth Nandan Bafna
Court ITAT-Chennai
Relevant Act Income-tax
Date of Order 22/08/2019
Assessment Year 2008-09
Judgment View Judgment
Keyword Tags monetary limit • low tax effect
Bot Summary: 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. 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. The Revenue cannot proceed further in 10 I.T.A. No.1749/Chny/18 38 other appeals 4 COs these appeals. The cross-objections filed by the assessees also stand dismissed. In the result, the appeals of the Revenue and the cross- objections of the assessees stand dismissed.


IN INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI. BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER. ITA No.1749/Chny/2018 & C.O. No.108/Chny/2018 (in I.T.A. No.1749/Chny/2018) Assessment Year 2008-09 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 (Appellant) (Respondent & Cross-objector) + , /Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./ + , /Respondent by : Shri G. Baskar, Advocate ./ITA No.3125/Chny/2016 ' ' /Assessment Year : 2012-13 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 ( +/Appellant) (./ +/Respondent) + , /Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./ + , /Respondent by : None 2 I.T.A. No.1749/Chny/18 & 38 other appeals & 4 COs ./ITA No.1471/Chny/2018 ' ' /Assessment Year : 2012-13 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 ( +/Appellant) (./ +/Respondent) + , /Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./ + , /Respondent by : Shri N. Arjun Raj, CA for Shri S. Sridhar, Advocate ./ITA No.251/Chny/2018 ' ' /Assessment Year : 2014-15 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 ( +/Appellant) (./ +/Respondent) + , /Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./ + , /Respondent by : None ./ITA No.2316/Chny/2017 & C.O. No. 187/Chny/2017 (in I.T.A. No.2316/Chny/2017) ' ' /Assessment Year : 2007-08 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 ( +/Appellant) (Respondent & Cross-objector) + , /Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./ + , /Respondent by : None 3 I.T.A. No.1749/Chny/18 & 38 other appeals & 4 COs ./ITA No.1109/Chny/2018 ' ' /Assessment Year : 2013-14 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 ( +/Appellant) (./ +/Respondent) + , /Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./ + , /Respondent by : Shri T.M. Sivakumar, Advocate ./ITA No.1553/Chny/2019 ' ' /Assessment Year : 2015-16 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 ( +/Appellant) (./ +/Respondent) + , /Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./ + , /Respondent by : Shri N. Arjunraj, CA for Shri S. Sridhar, Advocate ./ITA No.729/Chny/2019 ' ' /Assessment Year : 2014-15 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 ( +/Appellant) (./ +/Respondent) + , /Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./ + , /Respondent by : Shri G. Baskar, Advocate 4 I.T.A. No.1749/Chny/18 & 38 other appeals & 4 COs ./ITA No.2941/Chny/2018 ' ' /Assessment Year : 2006-07 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 ( +/Appellant) (./ +/Respondent) + , /Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./ + , /Respondent by : None ./ITA Nos.1995 & 1996/Chny/2019 ' ' /Assessment Years : 2012-13 & 2013-14 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 ( +/Appellant) (./ +/Respondent) + , /Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./ + , /Respondent by : Sh. Saroj Kumar Parida, Advocate ./ITA Nos.752 & 753/Chny/2019 ' ' /Assessment Year : 2013-14 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 ( +/Appellant) (./ +/Respondent) + , /Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./ + , /Respondent by : Shri D. Anand, Advocate 5 I.T.A. No.1749/Chny/18 & 38 other appeals & 4 COs ./ITA Nos.3404, 3405, 3406, 3407, 3408 & 3409/Chny/2018 ' ' /Assessment Years : 2008-09 to 2013-14 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 ( +/Appellant) (./ +/Respondent) + , /Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./ + , /Respondent by : Shri J. Prabhakar, CA ./ITA Nos.3410, 3411, 3412, 3413, 3414 & 3415/Chny/2018 ' ' /Assessment Years : 2008-09 to 2013-14 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 ( +/Appellant) (./ +/Respondent) + , /Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./ + , /Respondent by : Shri J. Prabhakar, CA ./ITA No.3368/Chny/2016 ' ' /Assessment Year : 2013-14 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 ( +/Appellant) (./ +/Respondent) + , /Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./ + , /Respondent by : Shri G. Baskar, Advocate 6 I.T.A. No.1749/Chny/18 & 38 other appeals & 4 COs ./ITA No.2083/Chny/2018 ' ' /Assessment Year : 2014-15 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 ( +/Appellant) (./ +/Respondent) + , /Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./ + , /Respondent by : Sh. Saroj Kumar Parida, Advocate ./ITA No.1076/Chny/2019 ' ' /Assessment Year : 2014-15 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 ( +/Appellant) (./ +/Respondent) + , /Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./ + , /Respondent by : Shri N. Arjunraj, CA for Shri S. Sridhar, Advocate ./ITA No.2084/Chny/2018 ' ' /Assessment Year : 2014-15 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 ( +/Appellant) (./ +/Respondent) + , /Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./ + , /Respondent by : Shri J. Prabhakar, CA 7 I.T.A. No.1749/Chny/18 & 38 other appeals & 4 COs ./ITA No.245/Chny/2019 ' ' /Assessment Year : 2013-14 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 ( +/Appellant) (./ +/Respondent) + , /Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./ + , /Respondent by : Shri D. Palanivel, Advocate ./ITA No.1236/Chny/2019 ' ' /Assessment Year : 2015-16 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 ( +/Appellant) (./ +/Respondent) + , /Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./ + , /Respondent by : Shri N. Vijay Kumar, CA ./ITA No.1234/Chny/2019 ' ' /Assessment Year : 2013-14 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 ( +/Appellant) (./ +/Respondent) + , /Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./ + , /Respondent by : Shri G. Baskar, Advocate 8 I.T.A. No.1749/Chny/18 & 38 other appeals & 4 COs ./ITA No.11/Chny/2019 ' ' /Assessment Year : 2007-08 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 ( +/Appellant) (./ +/Respondent) + , /Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./ + , /Respondent by : Shri D. Anand, Advocate ./ITA Nos.1257, 1258, 1259 & 1260/Chny/2019 ' ' /Assessment Years : 2012-13 to 2015-16 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 ( +/Appellant) (./ +/Respondent) + , /Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./ + , /Respondent by : None ./ITA Nos.1661 & 1662/Chny/2017 & C.O. Nos.116 & 117/Chny/2017 (in I.T.A. Nos.1661 & 1662/Chny/2017) ' ' /Assessment Years : 2009-10 & 2010-11 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 ( +/Appellant) (Respondent & Cross-objector) + , /Appellant by : Ms. G.D. Jayanthi Angayarkanni, JCIT ./ + , /Respondent by : Shri A. Arjunaraj, CA 9 I.T.A. No.1749/Chny/18 & 38 other appeals & 4 COs , /Date of Hearing : 22.08.2019 , /Date of Pronouncement : 22.08.2019 /O R D E R PER BENCH: These appeals of Revenue are directed against respective orders of Commissioner of Income Tax (Appeals), Chennai/Salem/Madurai/Coimbatore. In some of cases, assessees have also filed cross-objections against orders of CIT(Appeals). We heard appeals of Revenue and cross- objections filed by assessee together and disposing same by this common order. 2. On hearing Ld. Departmental Representative, we find that tax effect in these cases is less than `50 lakhs. CBDT in its Circular No.17/2019 dated 08.08.2019 increased monetary limit for filing appeal before this Tribunal and instructed its officers to withdraw all appeals pending before ITAT where tax effect is less than `50 lakhs. This Tribunal is of considered opinion that this Circular of CBDT is binding on officers of Department. Therefore, 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. cross-objections filed by assessees also stand dismissed. 3. In result, appeals of Revenue and cross- objections of assessees stand dismissed. Order pronounced in open court on 22nd August, 2019 at Chennai. sd/- sd/- (S. Jayaraman) (N.R.S. Ganesan) Accountant Member Judicial Member Chennai, nd 5 Dated, 22 August, 2019. Copy to 1. Appellant 2. Respondent 3. 9 CIT(A) 4. CIT, 5. DR 6. GF. Income-tax Officer, Non Corporate Ward - 2(1), Chennai v. Siddharth Nandan Bafna
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