ACIT CORPORATE CIRCLE 6(1), CHENNAI vs. SANMINA SCI TECHNOLOGY INDIA PVT LTD., CHENNAI

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ITA 2297/CHNY/2019Status: DisposedITAT Chennai04 March 2020AY 2013-143 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 instructs officers to withdraw appeals with a tax effect below Rs. 50 lakhs, is binding. Therefore, the Revenue's appeals could not proceed.

What were the facts?

The Revenue filed appeals against the orders of the CIT(A) for assessment years 2012-13, 2013-14, and 2014-15. The tax effect in each appeal was below Rs. 50 lakhs.

What were the issues?

Whether the Revenue's appeals should be dismissed based on the CBDT circular regarding monetary limits for filing appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, CHENNAI

Before: SHRI GEORGE MATHAN & SHRI S. JAYARAMAN

Hearing: 19.12.2019Pronounced: 04.03.2020

आदेश/ O R D E R

PER BENCH :

1.

The Revenue filed these appeals against the orders of Commissioner of Income Tax (Appeals)-15, Chennai in 302 & 303/2018-19/CIT(A)-15 dated 30.05.2019 for assessment years 2012- 13, 2013-14 & 2014-15, respectively.

:-2-: 2297, 2298/Chny/2019 & CO Nos. 94, 95 & 96/Chny/2019 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 the respective 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 this appeal. Accordingly, the appeal stands dismissed.

4.

In the result, the Revenue’s appeals in 2297 & 2298/Chny/2019 are dismissed and the assessee’s Cross Objections in CO Nos. 94, 95 & 96/Chny/2019 are dismissed as withdrawn.

:-3-: 2297, 2298/Chny/2019 & CO Nos. 94, 95 & 96/Chny/2019

Order pronounced on Wednesday, 04th March, 2020 at Chennai.

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