ACIT, CHENNAI vs. SUBRAMANYAN KUMAR, CHENNAI

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ITA 575/CHNY/2017Status: DisposedITAT Chennai09 December 2019AY 2011-122 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 mandates withdrawal of appeals with a tax effect below ₹50 lakhs, is binding on the Revenue. Therefore, the appeal cannot be proceeded with.

What were the facts?

The Revenue filed an appeal before the ITAT for the assessment year 2011-12. The tax effect in this case was less than ₹50 lakhs.

What were the issues?

Whether the Revenue is bound by CBDT circulars regarding monetary limits for filing appeals before the ITAT.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

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

For Respondent: Shri K. Ravi, Advocate
Hearing: 09.12.2019Pronounced: 09.12.2019

आदेश /O R D E R

PER N.R.S. GANESAN, JUDICIAL MEMBER:

1.

This appeal of the Revenue is directed against the order passed by the Commissioner of Income Tax (Appeals)–4, Chennai dated 30.12.2016 and pertains to the assessment year 2011-12.

2.

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.

3.

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

Order pronounced in the court on 9th December, 2019 at Chennai.

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