ACIT CENTRAL CIRCLE 2, TRICHY vs. V.T.KUMARAVEL, KARUR

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ITA 1960/CHNY/2017Status: DisposedITAT Chennai03 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 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 Revenue officers.

What were the facts?

The Revenue filed appeals before the ITAT for assessment years 2010-11 and 2011-12. The tax effect in these cases was less than Rs. 50 lakhs.

What were the issues?

Whether the Revenue can proceed with appeals before the ITAT when the tax effect is below the revised monetary limit specified by the CBDT.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI INTURI RAMA RAO

For Respondent: Shri N. Quadir Hoseyn, Advocate
Hearing: 26.08.2019Pronounced: 03.09.2019

आदेश /O R D E R

PER N.R.S. GANESAN, JUDICIAL MEMBER: Both the appeals of the Revenue are directed against the respective orders of the Commissioner of Income Tax (Appeals) -19, Chennai, dated 15.05.2017 and pertain to assessment years 2010-11 and 2011-12.

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.

3.

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

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