What did the Tribunal hold?

The Tribunal held that the CBDT Circular No. 17/2019, which increased the monetary limit for filing appeals and instructed withdrawal of appeals with tax effect below Rs. 50 lakhs, is binding on the Department. Therefore, the Revenue cannot proceed with the appeal.

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for the assessment year 2014-15. The tax effect in the case was less than Rs. 50 lakhs.

What were the issues?

Whether the CBDT circular regarding monetary limits for appeals is binding on the Revenue and if an appeal with low tax effect should be dismissed.

ITO vs The Tiruchirapalli District Bus… | ITAT Chennai 2019

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

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

For Respondent: Dr. M. Srinivasa Rao, CIT

Hearing: 09.09.2019Pronounced: 09.09.2019

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, Tiruchirappalli, dated 06.07.2018 and pertains to assessment year 2014-15.

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. 3.

ITO (EXEMPTIONS WARD), TRICHY vs. THE TIRUCHIRAPALLI DISTRICT BUS OPERATORS ASSOCIATION, TRICHY

What did the Tribunal hold?

What were the facts?

What were the issues?

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