ITO,NCW-5(1), CHENNAI vs. SMT. MEENA DEVI, CHENNAI

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ITA 872/CHNY/2020Status: DisposedITAT Chennai28 October 2022AY 2011-123 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the tax effect in the appeal was less than the monetary limit prescribed by the CBDT, the appeal was not maintainable. Therefore, the appeal filed by the Revenue was dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT, which was delayed by 244 days. The assessee argued that the tax effect was below the monetary limit for filing appeals as per CBDT circular.

What were the issues?

Whether the appeal filed by the Revenue is maintainable before the Tribunal given the tax effect is below the prescribed monetary limit.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Before: Shri V. Durga Rao & Shri Manoj Kumar Aggarwal

Hearing: 27.10.2022Pronounced: 28.10.2022

आयकर अपीलीय अिधकरण, ‘ए’ �ायपीठ, चे�ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI �ी वी. दुगा� राव, �ाियक सद� एवं �ी मनोज कुमार अ�वाल, लेखा सद� के सम� । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./ Year: 2011-12 The Income Tax Officer, Vs. Smt. Meena Devi, Non Corporate Ward 5(1), No. 378, Mint Street, Sowcarpet, Chennai. Chennai 600 079. [PAN:AAFPD0978D] (अपीलाथ� /Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by Shri AR V Sreenivasan, Addl. CIT : ��थ� की ओर से/Respondent by Shri D. Anand, Advocate : सुनवाई की तारीख/ Date of hearing 27.10.2022 : घोषणा की तारीख /Date of Pronouncement : 28.10.2022 आदेश /O R D E R PER V. DURGA RAO, JUDICIAL MEMBER:

This appeal filed by the Revenue is directed against the order of the ld. Commissioner of Income Tax (Appeals) 5, Chennai, dated 03.01.2020 relevant to the assessment year 2011-12.

2.

The appeal filed by the Revenue is delayed by 244 days in filing the appeal before the Tribunal due to outbreak of COVID-19 pandemic and accordingly, the delay is condoned and admitted the appeal for adjudication.

3.

When the appeal was taken up for hearing, by filing copy of the order giving effect to the order under section 250 of the Income Tax Act, 1961 dated 11.10.2022, the ld. Counsel for the assessee has submitted that the tax effect in the appeal filed by the Revenue is only ₹.47,34,827/-, which is less than the monetary limit of ₹.50,00,000/- fixed by the CBDT to file an appeal by the Revenue before the Tribunal as per the CBDT Circular No. 17/2019, dated 08.08.2019. The ld. DR fairly conceded the submissions made by the ld. Counsel for the assessee. Being so, the Revenue authorities are precluded from filing the appeal before the Tribunal, since the tax effect is less than ₹.50,00,000/- in this appeal. Thus, the appeal filed by the Revenue is liable to be dismissed as not maintainable. Accordingly, the appeal filed by the Revenue is dismissed. However, the Department is at liberty to seek recall of the above order since, the ld. DR was not sure about as to whether the issue raised in the appeal of the Revenue is not arising out of RAP objection as no specific ground was raised in the grounds of appeal.

4.

In the result, the appeal filed by the Revenue is dismissed.

Order pronounced on the 28th October, 2022 at Chennai.

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