What did the Tribunal hold?

The Tribunal noted that the CBDT's circular increased the monetary limit for filing appeals before the ITAT to ₹50 lakhs and instructed withdrawal of appeals below this limit. The Tribunal considered this circular binding on the Revenue.

The Revenue filed appeals against the orders of the CIT(A) for assessment years 2014-15 and 2015-16. The tax effect in these cases was less than ₹50 lakhs.

What were the issues?

Whether the Revenue is bound by the CBDT's circular regarding the monetary limit for filing appeals before the ITAT.

ACIT vs Dorma India P. Ltd. | ITAT Chennai 2019

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

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

For Appellant: Shri N.V. Balaji, Advocate

For Respondent: Ms. R. Anitha, JCIT

Hearing: 19.09.2019Pronounced: 19.09.2019

आदेश /O R D E R

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

Both the appeals of the Revenue are directed against the common order passed by the Commissioner of Income Tax (Appeals)-1, Chennai, dated 22.03.2019 and pertain to assessment years 2014-15 and 2015-16.

On hearing the Ld. Departmental Representative, we find that the tax effect in these cases 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 these appeals. Accordingly, these appeals stand dismissed.

In the result, both the appeals filed by the Revenue stand dismissed.

Order pronounced in the open court on 19th September, 2019 at Chennai.

ACIT (OSD) CORPORATE RANGE 1, CHENNAI vs. DORMA INDIA P. LTD., CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments