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

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ITA 515/CHNY/2019Status: DisposedITAT Chennai28 September 2022AY 2014-153 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 noted that the tax effect in the appeals was below the monetary limit prescribed by the CBDT for filing appeals. Therefore, the appeals were dismissed as not maintainable.

What were the facts?

The Revenue filed six appeals before the ITAT, Chennai, with a delay of 214 days. The appeals were against the common order of the CIT(A) for assessment years 2011-12 to 2016-17.

What were the issues?

The primary issue was whether the Revenue's appeals were maintainable before the Tribunal given the tax effect was below the CBDT's prescribed monetary limit.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI V. DURGA RAO & SHRI G. MANJUNATHA

Hearing: 28.09.2022Pronounced: 28.09.2022

आदेश / O R D E R Per V. Durga Rao, Judicial Member: These six appeals filed by the Revenue are directed against the common order of the Ld. Commissioner of Income Tax (Appeals)-18, Chennai, dated 19.04.2018 relevant to the assessment years 2011-12 to 2016-17.

1.

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.

3.

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 -:

4.

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

Order pronounced in the Open Court on 28th September, 2022

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