What did the Tribunal hold?

The Tribunal held that the CBDT Circular No. 17/2019, which increased the monetary limit for filing appeals before the ITAT to ₹50 lakhs and instructed withdrawal of pending appeals below this limit, is binding on the Revenue.

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for the assessment year 2013-14. The tax effect in the appeal was less than ₹50 lakhs.

What were the issues?

Whether the Revenue can proceed with an appeal before the ITAT when the tax effect is below the monetary limit prescribed by the CBDT for filing such appeals.

ACIT vs Manmohan Gupta | ITAT Chennai 2019

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

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

For Appellant: Ms. R. Anitha, JCIT

Hearing: 11.11.2019Pronounced: 11.11.2019

आदेश /O R D E R

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

This appeal of the Revenue is directed against the order of the Commissioner of Income Tax (Appeals)-2, Chennai, dated 04.01.2018 and pertains to assessment year 2013-14.

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.

In the result, the appeal filed by the Revenue stands dismissed. 3. Order pronounced in the open court after conclusion of hearing on 11th November, 2019 at Chennai.

ACIT NON CORPORATE CIRCLE 1(1), CHENNAI vs. MANMOHAN GUPTA, CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments