JCIT CIRCLE 1, MADURAI vs. M.S.V.SAMIKALAI NADAR (HUF), THENI

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ITA 691/CHNY/2006Status: DisposedITAT Chennai30 December 2019AY 1998-992 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 noted that the tax effect in the appeal was below the monetary limit prescribed by the CBDT for filing appeals. Therefore, the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against the order of the CIT(A). The appeal was remitted back by the Madras High Court for fresh consideration. Despite notice, the assessee did not appear.

What were the issues?

Whether the Revenue's appeal is maintainable before the Tribunal when the tax effect is below the prescribed monetary limit.

AI-generated summary — verify with the full judgment below

Before: Shri Inturi Rama Rao & Shri Duvvuru R.L. Reddy

Hearing: 17.12.2019Pronounced: 30.12.2019

O R D E R

PER DUVVURU RL REDDY, JUDICIAL MEMBER:

1.

Vide order dated 13.11.2018 in T.C. No. 1598/2008 against the order of the Tribunal in dated 12.10.2007 for the assessment year 1998-99, the Hon’ble Madras High Court has remitted back the appeal for fresh consideration on merits. Despite service of notice of hearing through the Department, none appeared on behalf of the assessee nor any adjournment petition filed. Hence, we proceed to decide the appeal on merits after hearing the ld. DR. This appeal filed by the Revenue is directed against the order of the ld. Commissioner of Income Tax (Appeals) 1, Madurai dated 28.12.2005 relevant to the assessment year 1998-99.

2.

When the appeal was taken up for hearing, we find that the tax effect in the appeal filed by the Revenue is less than the monetary limit of ₹.50,00,000/- fixed by the CBDT to file an appeal by the Revenue before the Tribunal as per the CBDT Circular No. 17/2019, dated 08.08.2019. The ld. DR fairly conceded to. Being so, the Revenue authorities are precluded from filing the appeal before the Tribunal, since the tax effect is less than ₹.50,00,000/- in this appeal. Thus, the appeal filed by the Revenue is liable to be dismissed as not maintainable and accordingly, the appeal filed by the Revenue is dismissed.

4.

In the result, the appeal filed by the Revenue is dismissed. Order pronounced on the 30th December, 2019 at Chennai.

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