What did the Tribunal hold?

The Tribunal held that the CBDT Circular No. 17/2019, which instructs officers to withdraw appeals with a tax effect below ₹50 lakhs, is binding. Therefore, the Revenue cannot proceed with the appeal.

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for assessment year 2011-12. The tax effect in the appeal was less than ₹50 lakhs.

What were the issues?

Whether the Revenue's appeal should be withdrawn and dismissed based on the CBDT's monetary limit for filing appeals before the ITAT.

DCIT vs Indo Tech Transformers Limited | ITAT Chennai 2019

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

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

Hearing: 30.08.2019Pronounced: 03.09.2019

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)-13, Chennai, dated 01.06.2018 and pertains to assessment year 2011-12.

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.

Order pronounced in the court on 3rd September, 2019 at Chennai.

DCIT COMPANY CIRCLE II(3), CHENNAI vs. INDO TECH TRANSFORMERS LIMITED, CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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