ACIT, TRICHY vs. V. DAMOTHARAN (HUF), TRICHY

PDF · subscribers
ITA 311/CHNY/2019Status: DisposedITAT Chennai04 November 2019AY 2012-134 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 noted that the CBDT circular increased the monetary limit for filing appeals to the ITAT. Therefore, the Revenue could not proceed with these appeals.

What were the facts?

The Revenue filed several appeals before the ITAT. The tax effect in these appeals was less than Rs. 50 lakhs.

What were the issues?

Whether appeals with a tax effect below the revised monetary limit set by CBDT should be withdrawn or dismissed.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI S. JAYARAMAN

For Respondent: Shri N. Vijay Kumar, CA
Hearing: 27.09.2019Pronounced: 04.11.2019

Heard together (6 matters)

ITA No.3283/Chny/2018
ITA No.312/Chny/2019
ITA No.311/Chny/2019
ITA No.310/Chny/2019
ITA No.309/Chny/2019
ITA No.237/Chny/2018

Read from the judgment's own cause title. This page is filed under one of them.

आदेश /O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER:

1.

These appeals of the Revenue are directed against the respective orders of the Commissioner of Income Tax (Appeals), Chennai. We heard all these appeals of the Revenue together and disposing the same by this common order.

2.

On hearing the Ld. Departmental Representative, we find that the tax effect in these cases is less than Rs.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 Rs.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 appeals stand dismissed.

Recent GST High Court judgments

Search GST case law →