ACIT NON CORP. CIRCLE 2, COIMBATORE vs. VIJAYARAJA & CO., COIMBATORE

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ITA 2990/CHNY/2018Status: DisposedITAT Chennai31 August 2020AY 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 since the tax effect was less than the monetary limit specified by the CBDT, the Revenue was precluded from filing the appeal. Therefore, the appeal filed by the Revenue was liable to be dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT against the order of the CIT(A). The assessee argued that the tax effect in the appeal was below the monetary limit prescribed by the CBDT for filing appeals.

What were the issues?

Whether the appeal filed by the Revenue is maintainable before the Tribunal when the tax effect is below the prescribed monetary limit as per CBDT circulars.

AI-generated summary — verify with the full judgment below

Before: Shri Duvvuru RL Reddy & Shri S. Jayaraman

Hearing: 29.07.2020Pronounced: 31.08.2020

O R D E R

PER DUVVURU RL REDDY, JUDICIAL MEMBER:

1.

This appeal filed by the Revenue is directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Coimbatore dated 02.08.2018 relevant to the assessment year 2010-11.

2.

At the time of hearing through video conferencing, the ld. Counsel for the assessee has submitted that the tax effect in the appeal filed by the Revenue is 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 the appeal and thus, the appeal filed by the Revenue is liable to be dismissed. 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 was not arising out of RAP objection as no specific ground was raised in the grounds of appeal.

3.

In the result, the appeal filed by the Revenue is dismissed. Order pronounced on the 31st August, 2020 at Chennai.

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