What did the Tribunal hold?

The Tribunal held that the CBDT Circular No. 17/2019, which mandates withdrawal of appeals with a tax effect below ₹50 lakhs, is binding on the Revenue. Therefore, the Revenue cannot proceed with these appeals.

The Revenue filed appeals before the ITAT for assessment years 2011-12 and 2012-13. The tax effect in these appeals 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.

DCIT vs Bumi Geo Engineering Pvt. Ltd. | ITAT Chennai 2020

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI RAMIT KOCHAR

Hearing: 19.12.2019Pronounced: 13.01.2020

आदेश /O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: These appeals of the Revenue are directed against the order passed by the Commissioner of Income Tax (Appeals)–1, Chennai dated 28.02.2018 and pertains to the assessment years 2011-12 & 2012-13.

2 & 1642/Chny/2018 2. On hearing the ld. Departmental Representative, we find that the tax effect in these cases 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 these appeals. Accordingly, these appeals stands dismissed.

In the result, the appeals filed by the Revenue stands dismissed.

Order pronounced in the court on 13th January, 2020 at Chennai.

DCIT CORPORATE CIRCLE 1(2), CHENNAI vs. BUMI GEO ENGINEERING PVT. LTD., CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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