ITO CORPORATE WARD 5(1), CHENNAI vs. L.S.CHANDRIKA, CHENNAI

PDF · subscribers
ITA 3217/CHNY/2017Status: DisposedITAT Chennai16 December 2021AY 2010-112 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 the appeals filed by the Revenue were not maintainable due to the low tax effect, which was below the CBDT's monetary limit. Consequently, the appeals were dismissed.

What were the facts?

The Revenue filed six appeals before the ITAT against the orders of the CIT(A) for assessment years 2007-08 to 2012-13. The assessee's counsel submitted that the tax effect in these appeals was below the monetary limit prescribed by the CBDT for filing appeals.

What were the issues?

The primary issue was the maintainability of the Revenue's appeals before the Tribunal based on the tax effect and CBDT circulars.

AI-generated summary — verify with the full judgment below

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

Hearing: 16.12.2021Pronounced: 16.12.2021

O R D E R PER BENCH: These six appeals filed by the Revenue are directed against the common order of the ld. Commissioner of Income Tax (Appeals) 3, Chennai, dated 29.09.2017 relevant to the assessment years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12 and 2012-13.

2.

When the appeals were taken up for hearing, the ld. Counsel for the assessee has submitted 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 submissions made by the ld. Counsel for the assessee in view of the confirmation of low tax effect in these appeals filed by the ITO vide her letter dated 15.12.2021. 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 not maintainable and are liable to be dismissed. Accordingly, the appeals filed by the Revenue are dismissed.

3.

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

Order pronounced on the 16th December, 2021 at Chennai.

Recent GST High Court judgments

Search GST case law →