ACIT NON CORPORATE CIRCLE 20 (1), CHENNAI vs. SHRI. MANOHAR PRASAD AKKINENI, CHENNAI

PDF · subscribers
ITA 1778/CHNY/2018Status: DisposedITAT Chennai05 October 2021AY 2011-122 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 was below the monetary limit for filing appeals by the Revenue. The Revenue's counsel conceded to this fact. Therefore, the appeals filed by the Revenue were dismissed.

What were the facts?

The Revenue filed three appeals before the ITAT against orders of the CIT(A). The assessee's counsel submitted that the tax effect in these appeals was below the monetary limit prescribed by CBDT for filing appeals.

What were the issues?

Whether the Revenue's appeals are maintainable before the Tribunal when the tax effect is below the monetary limit prescribed by CBDT circulars.

AI-generated summary — verify with the full judgment below

Before: Shri V. Durga Rao & Shri G. Manjunatha

Hearing: 05.10.2021Pronounced: 05.10.2021

O R D E R

PER V. DURGA RAO, JUDICIAL MEMBER:

1.

These three appeals filed by the Revenue are directed against different orders of the ld. Commissioner of Income Tax (Appeals) 14, Chennai, dated 28.02.2018 for the assessment years 2007-08 & 2008-09 order dated 29.01.2018 for the assessment year 2011-12

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. 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. 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 appeal of the Revenue is not arising out of RAP objection as no specific ground was raised in the grounds of appeal.

3.

In the result, all the three appeals of the Revenue are dismissed.

Order pronounced on the 05th October, 2021 at Chennai.

Recent GST High Court judgments

Search GST case law →