ACIT, CENTRAL CIRCLE - 1 (1), CHENNAI vs. SHRI A. DEIVASIGAMANI, CHENNAI

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ITA 2138/CHNY/2019Status: DisposedITAT Chennai13 November 2019AY 2016-172 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 the CBDT circular increasing the monetary limit for appeals to ₹50 lakhs is binding on the revenue officers. Therefore, the appeals with a tax effect below this limit should be withdrawn or dismissed.

What were the facts?

The Revenue filed four appeals before the ITAT for assessment years 2013-14 to 2016-17. The tax effect in these appeals was less than ₹50 lakhs.

What were the issues?

Whether appeals with a tax effect below the revised monetary limit set by CBDT are maintainable before the ITAT.

Which sections of the Income-tax Act were involved?

Not explicitly mentioned, but relates to appeal filing limits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

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

Hearing: 13.11.2019Pronounced: 13.11.2019

आदेश /O R D E R

PER N.R.S. GANESAN, JUDICIAL MEMBER: These four appeals of the Revenue are directed against the common order of the Commissioner of Income Tax (Appeals)-18, Chennai dated 26.04.2019 and pertaining to Assessment Years 2013-14 to 2016-17. We heard these four appeals of the Revenue together and disposing the same by this common order.

2 to 2138/Chny/19 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 four appeals stand dismissed.

In the result, all the four appeals of the Revenue stand dismissed. 3.

Order pronounced in the open court on 13th November, 2019 at Chennai.

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