ITO WARD 2, POLLACHI vs. SMT R SHANTHI, VILLIPURAM

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ITA 824/CHNY/2018Status: DisposedITAT Chennai25 February 2020AY 2009-103 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 the CBDT Circular No. 17/2019, which instructs withdrawal of appeals with a tax effect below Rs. 50 lakhs, is binding on the Department. Therefore, the Revenue's appeal could not proceed.

What were the facts?

The Revenue filed an appeal before the ITAT, and the assessee filed cross-objections. The tax effect in the appeal was found to be below Rs. 50 lakhs.

What were the issues?

Whether the Revenue's appeal should be dismissed based on the CBDT's monetary limit for appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI MAHAVIR SINGH & SHRI M. BALAGANESH

Hearing: 25.02.2020

Heard together (2 matters)

ITA No.824/Chny/2018
C.O No.70/Chny/2018

Read from the judgment's own cause title. This page is filed under one of them.

आदेश / O R D E R

PER M. BALAGANESH, ACCOUNTANT MEMBER:

1.

The Revenue filed the appeal and the assessee filed Cross Objections against the order of the Commissioner of Income Tax (Appeals)-3, Coimbatore in dated 01.01.2018 for the Assessment Year 2009-10.

2.

At the time of hearing, the Ld. AR submitted that the tax effect is below Rs.50 lakhs and hence the Revenue’s appeal would be covered by the CBDT

CO No.70/Chny/2018 (A.Y 2009-10) Smt. R. Shanthi :- 2 -: 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 appeal is less than Rs.50 lakhs.

3.

On hearing the ld. DR, we find that the tax effect in this 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. We find that the cross objections of the assessee are only supportive of order of Ld. CIT(A).

4.

In the result, the appeal of the Revenue as well the C.O of the assessee are dismissed.

Order pronounced on 25th day of February, 2020 in Chennai.

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