What did the Tribunal hold?

The Tribunal held that the Revenue authorities were precluded from filing the appeals as the tax effect was below the monetary limit. Consequently, the appeals were dismissed as un-admitted.

The Revenue filed five appeals before the ITAT against the orders of the CIT(A). The assessee's counsel submitted that the tax effect in these appeals was below the monetary limit set by the CBDT for filing appeals.

What were the issues?

Whether the Revenue's appeals are maintainable before the Tribunal when the tax effect is below the prescribed monetary limit.

ACIT vs S Bakthavatchalam, Trichy | ITAT Chennai 2019

Before: Shri Inturi Rama Rao & Shri Duvvuru R.L. Reddy

Hearing: 17.10.2019Pronounced: 22.10.2019

O R D E R

PER DUVVURU RL REDDY, JUDICIAL MEMBER:

All the five appeals filed by the Revenue relating to same assessee are directed against common order of the ld. Commissioner of Income Tax (Appeals) 1, Trichy dated 29.11.2018 relevant to the assessment years 2008-09, 2009-10, 2010-11, 2011-12 and 2013-14.

At the time of hearing the ld. Counsel for the assessee has submitted that the tax effect in these appeals filed by the Revenue are 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 these appeals. Accordingly, the appeals filed by the Revenue are dismissed as un-admitted.

In the result, all the appeals filed by the Revenue are dismissed. Order pronounced on the 22nd October, 2019 at Chennai.

ACIT, CIRCLE-3(1), TRICHY vs. S BAKTHAVATCHALAM, TRICHY

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