DCIT CORPORATE CIRCLE 1, COIMBATORE vs. SHRI MASANIYAMMAN THUNAI SPINNING MILLS PVT. LIMITED, COIMBATORE

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ITA 1656/CHNY/2017Status: DisposedITAT Chennai27 September 2019AY 2011-122 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 is binding on the Department's officers. Therefore, the Revenue could not proceed with these appeals.

What were the facts?

The Revenue filed appeals before the ITAT. The tax effect in these appeals was less than Rs. 50 lakhs. The CBDT had issued a circular instructing officers to withdraw appeals with a tax effect below this limit.

What were the issues?

Whether the CBDT circular increasing the monetary limit for appeals is binding on the Revenue and requires withdrawal of pending appeals with a lower tax effect.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

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

For Respondent: Shri S.Sridhar,Advocate
Hearing: 27.09.2019Pronounced: 27.09.2019

Heard together (2 matters)

ITA No.1656/Chny/2017
ITA No.1715/Chny/2017

Read from the judgment's own cause title. This page is filed under one of them.

सुनवाई क- तार�ख/Date of Hearing : 27.09.2019 घोषणा क- तार�ख/Date of Pronouncement : 27.09.2019 आदेश /O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: These appeals of the Revenue are directed against the respective orders of the Commissioner of Income Tax (Appeals), Chennai. We heard all these appeals of the Revenue together and disposing the same by this common order.

2.

On hearing the Ld. Departmental Representative, we find that the tax effect in these cases is less than Rs.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 Rs.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.

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