The Revenue filed thirteen appeals before the ITAT, Chennai, against various orders of the CIT(A). Several of these appeals were filed with a delay, which was condoned by the Tribunal. The Revenue's appeals were primarily directed against orders where the tax effect was below the monetary limit prescribed by the CBDT for filing appeals.

What were the issues?

The primary issue was whether the Revenue's appeals were maintainable before the Tribunal given the tax effect was below the CBDT's prescribed monetary limit for filing appeals.

DCIT vs Ritika Rai | ITAT Chennai 2019

Q: What did the Tribunal hold?

The Tribunal held that the Revenue was precluded from filing appeals before it when the tax effect was less than the monetary limit of ₹.50,00,000/- fixed by the CBDT Circular No. 17/2019. Consequently, the appeals filed by the Revenue were dismissed as un-admitted.

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

Consolidated Appeals (8)

ITA 48/Chny/2019AY 2010-11

ITA 49/Chny/2019AY 2011-12

ITA 35/Chny/2019AY 2012-13

ITA 155/Chny/2019AY 2012-13

ITA 1458/Chny/2017AY 2012-13

ITA 3292/Chny/2018AY 2012-13

ITA 2985/Chny/2018AY 2013-14

ITA 20/Chny/2018AY 2013-14

2 48&49/19, 34 & 35/19, 155/19, 1458/17, 3292/18, 3296/18, 154/19, 2985/18, 20/18 & C.O. No. 75/19 [in 3070/18] 12. 2985/Chny/2018 2013-14 The DCIT, M/s. Sakthi Sugars Ltd., Corporate Circle-1, No.180, Race Course Road, Coimbatore. Coimbatore – 641 018. [PAN: AADCS 0651B] 13. 20/Chny/2018 2013-14 The ACIT, M/s. V.R. Varadaraj, Non-Corporate 1250 A, Avinashi Road, Circle-1, Peelamedu, Coimbatore. Coimbatore –04. [PAN: AAEHV2880F] अपीलाथ� क� ओर से/ Appellant by : Ms. R. Anita, JCIT Sl.No. s mentioned in Cause Title ��यथ� क� ओर से /Respondent by : Sl.No. Name of Counsel 1-2 Shri S.Sridhar, Adv. 3-6 None 7. Shri B. Ramakrishnan, FCA 8. Shri Saroj Kumar Parida, Adv. 9-10 Ms. Nithya Sankarayan, C.A 11. B. Ramakrishnan, FCA 12. Shri Saroj Kumar Parida, Adv.

13.

Shri S.Sradhar, Adv. सुनवाई क� तारीख/Date of Hearing : 26-09-2019 घोषणा क� तारीख /Date of Pronouncement : 27-09-2019 आदेश / O R D E R PER BENCH: These thirteen appeals are filed by the Revenue relating to different assessees are directed against various orders of the ld. Commissioner of Income Tax (Appeals) relevant to the assessment years as stated above.

The appeal in filed by the Revenue is delayed by ‘07’ days, for which, the Revenue has filed Affidavit for condonation of the delay, to which, the ld. Counsel for the assessee has not raised any serious

3 48&49/19, 34 & 35/19, 155/19, 1458/17, 3292/18, 3296/18, 154/19, 2985/18, 20/18 & C.O. No. 75/19 [in 3070/18] objection. Consequently, the delay of ‘07’ days in filing of the appeals stand condoned and the appeal is admitted for adjudication.

2.1 The appeals in & 49/Chny/2019 filed by the Revenue are delayed by ‘03’ days, for which, the Revenue has filed Affidavit for condonation of the delay, to which, the ld. Counsel for the assessee has not raised any serious objection. Consequently, the delay of ‘03’ days in filing of the appeals stand condoned and the appeals are admitted for adjudication.

2.2 The appeal in Revenue is delayed by ‘06’ days, for which, the Revenue has filed Affidavit for condonation of the delay, to which, the ld. Counsel for the assessee has not raised any serious objection. Consequently, the delay of ‘06’ days in filing of the appeals stand condoned and the appeal is admitted for adjudication.

2.3 The appeals in & 3296/Chny/2018 are the appeals filed by the Revenue are delayed by ‘08’ days, for which, the Revenue has filed Affidavit for condonation of the delay, to which, the ld. Counsel for the assessee has not raised any serious objection. Consequently, the delay of ‘08’ days in filing of the appeals stand condoned and the appeals are admitted for adjudication.

2.4 The appeal in is the appeal filed by the Revenue is delayed by ‘06’ days, for which, the Revenue has filed Affidavit for 4 48&49/19, 34 & 35/19, 155/19, 1458/17, 3292/18, 3296/18, 154/19, 2985/18, 20/18 & C.O. No. 75/19 [in 3070/18] condonation of the delay, to which, the ld. Counsel for the assessee has not raised any serious objection. Consequently, the delay of ‘06’ days in filing of the appeals stand condoned and the appeal is admitted for adjudication.

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 27th September, 2019 at Chennai.

DCIT CENTRAL CIRCLE 2(3), CHENNAI vs. RITIKA RAI, CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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