DCIT CENTRAL CIRCLE 1(1), CHENNAI vs. MALEKUDY JOSEPH ANTONY, ERNAKULAM

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ITA 1465/CHNY/2018Status: DisposedITAT Chennai04 December 2019AY 2013-142 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 tax effect below ₹50 lakhs, is binding on the Revenue. Therefore, the appeal could not proceed.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for assessment year 2013-14. The tax effect in the appeal 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 INTURI RAMA RAO

For Respondent: Shri Iype Mathew, CA
Hearing: 04.12.2019Pronounced: 04.12.2019

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)–18, Chennai dated 25.01.2018 and pertains to the assessment year 2013-14.

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 4th December, 2019 at Chennai.

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