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

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

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.

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