DCIT, CENTRAL CIT-2(4), CHENNAI vs. A GANDHIMATHI, KANCHEEPURAM

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ITA 16/CHNY/2019Status: DisposedITAT Chennai10 September 2019AY 2015-162 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 held that the CBDT Circular No. 17/2019, which increased the monetary limit for filing appeals before the ITAT, is binding on the revenue officers. Therefore, the appeals could not be proceeded with.

What were the facts?

The Revenue filed two appeals before the ITAT against the orders of the CIT(A). The tax effect in both these cases was less than ₹50 lakhs.

What were the issues?

Whether the CBDT Circular increasing the monetary limit for appeals is binding on revenue officers and if appeals with tax effect below the revised limit should be withdrawn.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

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

For Respondent: Shri Philip George, Advocate
Hearing: 10.09.2019Pronounced: 10.09.2019

आदेश /O R D E R

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

These two appeals of the Revenue are directed against the respective orders of the Commissioner of Income Tax (Appeals)-18, Chennai dated 18.09.2018 and pertaining to Assessment Years 2011-12 & 2015-16. We heard both these appeals of the Revenue together and disposing the same by this common order.

2 & 16/Chny/19 2. 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 of the Revenue stand dismissed. 3.

Order pronounced in the open court on 10th September, 2019 at Chennai.

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