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

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ITA 1475/CHNY/2018Status: DisposedITAT Chennai10 March 2020AY 2001-022 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 CBDT Circular No. 17/2019, which mandates withdrawal of appeals with a tax effect below Rs. 50 lakhs, is binding on the Revenue's officers. Therefore, the Revenue could not proceed with these appeals.

What were the facts?

The Revenue filed appeals against the CIT(A) orders for assessment years 2000-01 and 2001-02. The tax effect in each appeal was below Rs. 50 lakhs.

What were the issues?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, CHENNAI

Before: SHRI DUVVURU RL REDDY & SHRI S. JAYARAMAN

For Appellant: Shri. T. Vasudevan, Advocate, Shri. A. Sundarajan, Addl. CIT
Hearing: 09.03.2020Pronounced: 10.03.2020

आदेश/ O R D E R

PER BENCH :

1.

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.

2.

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.

3.

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.

4.

In the result, both the Revenue appeals are dismissed.

Order pronounced on Tuesday, 10th March, 2020 at Chennai.

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