What did the Tribunal hold?

The Tribunal accepted the assessee's submission that the tax effect was below the monetary limit. Therefore, the appeal filed by the Revenue was not maintainable.

The Revenue filed an appeal before the ITAT against the order of the CIT(A). The assessee's counsel argued that the tax effect in the appeal was below the monetary limit prescribed by the CBDT for filing appeals.

What were the issues?

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

ITO vs Shri A.C. Mohan, Tiruppur | ITAT Chennai 2019

Before: Shri Ramit Kochar & Shri Duvvuru R.L. Reddy

Hearing: 27.11.2019Pronounced: 27.11.2019

O R D E R

PER DUVVURU RL REDDY, JUDICIAL MEMBER:

This appeal filed by the Revenue is directed against the order of the ld. Commissioner of Income Tax (Appeals)3, Coimbatore dated 23.09.2016 relevant to the assessment year 2013-14.

At the time of hearing the ld. Counsel for the assessee has submitted 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 the submissions made by the ld. Counsel for the assessee. 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. Accordingly, the appeal filed by the Revenue is dismissed as not maintainable.

In the result, the appeal filed by the Revenue is dismissed. Order pronounced on the 27th November, 2019 at Chennai.

ITO, TIRUPPUR vs. SHRI A.C. MOHAN, TIRUPPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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