DCIT CENTRAL CIRCLE 2(3), CHENNAI vs. G.VARADARAJAN, CHENNAI

to517/Chny/2018 :- 2 -: 2. There is a delay of 214 days in filing the appeals, to which the Ld. counsel has not seriously objected. Since, the Revenue has prevented by reasonable cause, the delay is condoned and admit these appeals for adjudication.

When these appeals were taken up for hearing, none appeared on behalf of the assessee despite notice issued through RPAD. The Bench has observed that the tax effect in the appeals filed by the Revenue are 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 observations of the Bench. 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 these appeals. Thus, the appeals filed by the Revenue are liable to be dismissed as not maintainable. Accordingly, the appeals filed by the Revenue are 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 appeals of the Revenue are not arising out of RAP objection as no specific ground was raised in the grounds of appeal. to517/Chny/2018 :- 3 -:

In the result, all the appeals filed by the Revenue are dismissed.