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 2015-16. The tax effect in the case was less than ₹50 lakhs.

What were the issues?

Whether the Revenue's appeal, with a tax effect below the monetary limit specified by CBDT circular, should be entertained by the Tribunal.

DCIT vs Arjun Health & Hygiene India Pvt… | ITAT Chennai 2019

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

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

For Appellant: Shri AR.V. Sreenivasan, JCIT

Hearing: 14.10.2019Pronounced: 14.10.2019

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)-1, Chennai, dated 12.03.2019 and pertains to assessment year 2015-16.

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.

Order pronounced in the open court on 14th October, 2019 at Chennai.

DCIT CORPORATE CIRCLE 1(1), CHENNAI vs. ARJUN HEALTH & HYGIENE INDIA PVT LTD, CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments