What did the Tribunal hold?

The Tribunal noted that the CBDT Circular No. 17/2019 mandates withdrawal of appeals with a tax effect below ₹50 lakhs. Therefore, the Revenue could not proceed with the appeal.

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for the assessment year 2009-10. The tax effect in the appeal was less than ₹50 lakhs.

What were the issues?

Whether the Revenue's appeal should be dismissed based on the CBDT's monetary limit for filing appeals before the ITAT.

ACIT vs Rajkumar Sethupathy | 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)-14, Chennai, dated 30.10.2017 and pertains to assessment year 2009-10.

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 20(1), CHENNAI vs. RAJKUMAR SETHUPATHY, CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Latest GST High Court judgments