ITO, PONDICHERRY vs. S.ANANDALAKSHMI, PONDICHERRY

PDF · subscribers
ITA 1949/CHNY/2016Status: DisposedITAT Chennai31 January 2017AY 2010-113 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal condoned the delay in filing both the appeal and the cross-objection. However, it dismissed the Revenue's appeal as un-admitted due to the low tax effect and consequently dismissed the assessee's cross-objection as infructuous.

What were the facts?

The Revenue filed an appeal with a delay of 12 days, and the assessee filed a cross-objection with a delay of 8 days. Both parties conceded that the tax effect was below the monetary limit prescribed by the CBDT for filing appeals.

What were the issues?

Whether the Revenue's appeal should be admitted despite the tax effect being below the CBDT's monetary limit. The consequence of the Revenue's appeal being dismissed on the assessee's cross-objection.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, CHENNAI

Before: SHRI SANJAY ARORA & SHRI G. PAVAN KUMAR

Hearing: 30.01.2017Pronounced: 31.01.2017

Heard together (2 matters)

I.T.A.No.1949/Mds/2016
C.O. No. 143/Mds/2016

Read from the judgment's own cause title. This page is filed under one of them.

आदेश /O R D E R

PER BENCH:

1.

The appeal of the Revenue and Cross Objection by the assessee are directed against common order of the Commissioner of Income Tax

:-2-: I.T.A.No. 1949/Mds/2016 C.O. No. 143/Mds/2016 (Appeals)- Puducherry in & 62/CIT(A)-PDY/2014-15 dated 16.03.2016 passed u/s. 271(1)(c) and 250 of the Income Tax Act, 1961 (herein after referred as 'the Act').

2.

There is a delay of 12 days in filing the appeal by the Revenue. At the time of hearing, the Ld. DR has filed an affidavit explaining the reasons for delay and the Ld. AR has no serious objections for condonation of delay.

After hearing the submissions, we are satisfied with sufficient and reasonable cause for filing the appeal belatedly and we, therefore condone the delay and admit the appeal. Similarly, Cross objection filed by the assessee with delay of 8 days and at the time of hearing the Ld. AR explained the reasons and DR has no objections and we find there is a reasonable cause in filing the CO Belatedly and we condone the delay and admit.

3.

At the time of hearing, both the parties fairly conceded that Tax effect in this appeal is less than monetary limit of Rs. 10,00,000/- fixed by the CBDT to file an appeal by the Revenue before the Tribunal as per the CBDT Circular No. 21/2015, dated 10th December, 2015 and the Revenue authorities are precluded from filing and prosecuting the appeal before the Tribunal. Accordingly, Revenue appeal is dismissed as un-admitted.

:-3-: I.T.A.No. 1949/Mds/2016 C.O. No. 143/Mds/2016

4.

The Cross Objections filed by the assessee has become infructous and dismissed

5.

In the result, the appeal for assessment year 2010-11 of the Revenue and Cross Objection by the assessee are dismissed.

Order pronounced on Tuesday, the 31st day of January, 2017 at Chennai.

More judgments on Section 271(1)(c)

All 25,141 judgments and leading authorities on Section 271(1)(c) →

Recent GST High Court judgments

Search GST case law →