DCIT CORPOATE CIRCLE 2 (1), CHENNAI vs. M/S ENMAS GB POWER SYSTEMS PROJECTS LTD, CHENNAI
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that the CBDT Circular No. 17/2019, which increased the monetary limit for filing appeals to ₹50 lakhs, is binding on the Revenue. Therefore, the appeal could not be proceeded with.
What were the facts?
The Revenue filed an appeal before the ITAT against an order of the CIT(A) for AY 2014-15. The tax effect in the appeal was less than ₹50 lakhs.
What were the issues?
Whether the Revenue is bound by the CBDT circular regarding the monetary limit for filing appeals before the ITAT.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: SHRI N.R.S. GANESAN & SHRI RAMIT KOCHAR
आदेश /O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER:
This appeal of the Revenue is directed against the order passed by the Commissioner of Income Tax (Appeals)–6, Chennai dated 26.02.2018 and pertains to the assessment year 2014-15.
On hearing the ld. Departmental Representative, we find that the tax effect in this case is less than `50 lakhs. The CBDT in its Circular No.17/2019 dated 08.08.2019 increased the monetary limit for filing appeal before this Tribunal and instructed its officers to withdraw all the appeals pending before the ITAT where the tax effect is less than `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, this appeal stands dismissed.
In the result, the appeal filed by the Revenue stands dismissed.
Order pronounced in the court on 3rd March, 2020 at Chennai.
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