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Income Tax Appellate Tribunal, ‘A’ BENCH : CHENNAI
Before: SHRI ABRAHAM P. GEORGE & SHRI DUVVURU RL REDDY]
आदेश / O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER These are appeals filed by the Revenue directed against an order dated 13.09.2017 of ld. Commissioner of Income Tax (Appeals)- 18, Chennai for the impugned assessment years.
ITA Nos.3118 to 3120//17 :- 2 -:
Ld. Counsel for the assessee at the outset pointed out that tax effect on total income for the impugned assessment years where less than ten years. He has also filed a table which reads as under:
Issue A.Y. Income Addition Computation Tax effect assessed on total income (in �)
2006-07 6,27,000 4,85,000 Income Tax 1,34,600 Agricultural Ed.Cess 2% 2,692 Total 1,37,292 income assessed as income 2007-08 16,37,500 15,00,000 Income Tax 4,37,750 from other Surchage 10% 43,775 Ed.Cess 2% 9,631 Total 4,91,156 sources 2008-09 4,72,270 4,72,000 Income Tax 87,181 Ed.Cess 2% 2,615 Total 89,796
Per contra, ld. Departmental Representative, though he did not doubt the correctness of the figure in the above table, submitted that the appeals could have been filed based on audit objections and this was required to be clarified.
We have perused the orders and heard the rival contentions. 4.
In our opinion, if the appeals were filed pursuant to any audit objection, though the disputed income was below the limits mentioned in CBDT Circular 21/2015, dated 10.12.2015, such a ground ought
ITA Nos.3118 to 3120//17 :- 3 -: have been there in the grounds filed by the Revenue. We do not find any such ground raised by the Revenue. By virtue of CBDT Circular No.21/2015, dated 10.12.2015, these appeals of the Revenue will not lie before this Tribunal, since the tax effect is less than �10,00,000/-.
In the result, the appeals of the Revenue stand dismissed. 5.
Order pronounced on Thursday, the 24thday of May, 2018, at Chennai.