ACIT CENTRAL CIRCLE 2(2), CHENNAI vs. N.SASIKALA, CHENNAI

The Revenue filed these appeals against the orders of the Commissioner of Income Tax (Appeals)-18, Chennai, in & 113/07-08 dated 31.01.2018 for assessment years 2000-01 & 2001-02, respectively.

At the time of hearing, the Ld. AR submitted that the tax effect is below Rs.50 lakhs and hence the Revenue’s appeals would be covered by the CBDT Circular No.17/2019 dated 08.08.2019, fixing the monetary limit of Rs.50 lakhs. The Ld. DR on verification admitted that the tax effect involved in each of the appeal is less than Rs.50 lakhs.

On hearing both sides, we find that the tax effect in each of the case is less than Rs. 50 lakhs. The CBDT in its Circular No. 17/2019 dated 08.08.2019 instructed its officers to withdraw all the appeals pending before the ITAT where the tax effect is less than Rs. 50 lakhs. This Tribunal is of the considered opinion that this circular of CBDT is binding on the officers of the Department. Therefore, the Revenue cannot proceed further in these appeals. Accordingly, both the appeals stands dismissed.

In the result, both the Revenue appeals are dismissed.