ACIT CENTRAL CIRCLE 3(4), CHENNAI vs. ARVIND SRINIVASAN, CHENNAI

आदेश / O R D E R

PER G.MANJUNATHA, AM: These three appeals filed by the Revenue are directed against

common order of the learned Commissioner of Income Tax

(Appeals)-19, Chennai dated 17.04.2017 and pertain to assessment

years 2007-08, 2006-07 & 2009-10 respectively.

the Revenue are time barred by six days for which necessary

petition for condonation of delay along with affidavit explaining the

reasons for the delay has been filed. The DR further submitted

that the Revenue could not file appeals within the time allowed

under the Act due to delay in movement of files. The delay in filing

2 ITA Nos. 1764, 1766 & 1767Chny/2017

appeals is neither intentional nor willful but for the unavoidable

reasons, therefore, delay may be condoned in the interest of

advancement of substantial justice. The learned AR has no

objection to condone the delay. Having considered the petition and

affidavit filed by the Department for condonation of delay, we are of

the considered view that reasons given by the Revenue for not

filing the appeals within the time allowed under the Act comes

under reasonable cause as provided under the Act for condonation

of delay and hence, delay in filing of appeal is condoned and

appeals filed by the assessee are admitted for adjudication.

less than Rs. 50 lakhs and therefore, the Circular No. 17 of 2019

dated 08.08.2019 issued by the Central Board of Direct Taxes

(CBDT) in exercise of its power vested under section 268A(1) of the

Income Tax Act, 1961 comes into play wherein, the monetary limit

for filing the appeal by the Revenue before the ITAT and various

High Courts as well as Apex Court are revised with an object of the

reducing the tax litigation. In the said circular, it is stated that in

cases where the tax effect in the appeals to be filed before the

Appellate Tribunal does not exceed Rs. 50 lakhs appeals should not

3 ITA Nos. 1764, 1766 & 1767Chny/2017

be filed. Thus, taking note of CBDT Circular No. 17 of 2019 dated

08.08.2019 and considering the fact that the tax effect in the instant

appeals is less than Rs. 50 lakhs, the present appeals deserves to

be dismissed as not pressed / not maintainable. However, we make

it clear that the issues raised in the instant appeals is left open to be

examined in the appropriate proceedings, if arises, in future. At the

same time, we also make it clear that if the appeals fall in any of the

exceptions referred to in the above said CBDT Circular, the

Revenue is at liberty to move an application for recalling the order if

so advised. Accordingly, in the light of CBDT circular No. 17 of 2019

dated 08.08.2019, all the three appeals stand dismissed.

assessment years are dismissed. Order pronounced in the open court on 2nd December, 2020

Sd/- Sd/- ( वी. दुगा� राव ) ( जी.मंजुनाथ ) (V.Durga Rao) ( G.Manjunatha ) "या�यक सद$य /Judicial Member लेखा सद$य / Accountant Member चे"नई/Chennai, 'दनांक/Dated 2nd December, 2020 DS आदेश क� ��त)ल*प अ+े*षत/Copy to: 1. Appellant 2. Respondent 3. आयकर आयु,त (अपील)/CIT(A) 4. आयकर आयु,त/CIT 5. *वभागीय ��त�न1ध/DR 6. गाड� फाईल/GF.