ACIT NON CORPORATE CIRCLE 10(1), CHENNAI vs. RAJU CHITOOR MURUGESA NAICKER, CHENNAI

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ITA 3088/CHNY/2018Status: DisposedITAT Chennai30 August 2019AY 2015-162 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 noted that the tax effect in the appeal was below Rs. 50 lakhs. Following CBDT Circular No. 17/2019, which mandates withdrawal of appeals with tax effect below Rs. 50 lakhs, the Tribunal held that the Revenue could not proceed further.

What were the facts?

The Revenue filed an appeal before the ITAT against the order of the CIT(A) for AY 2015-16. At the time of hearing, no one appeared for the assessee.

What were the issues?

Whether the Revenue's appeal should be dismissed based on the CBDT circular regarding monetary limits for filing appeals before the ITAT.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI GEORGE MATHAN & SHRI S. JAYARAMAN

Hearing: 30.08.2019Pronounced: 30.08.2019

आदेश / O R D E R Per S.JAYARAMAN, AM:

1.

The Revenue filed this appeal against the order of the learned Commissioner of Income Tax (Appeals)-12, Chennai in dated 31.08.2019 for the assessment year 2015-16.

At the time of hearing, none appeared on behalf of the 2. assessee, however the Ld.DR submitted that the tax effect is below Rs.50 lakhs and hence the Revenue’s appeal would be covered by the CBDT Circular No.17/2019 dated 08.08.2019, fixing the monetary limit of Rs.50 lakhs.

3.

We find that the tax effect in this case is less than Rs. 50 lakhs. The CBDT in its Circular No. 17/2019 dated 08.08.2019 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 this appeal. Accordingly, the appeal stands dismissed.

4.

In the result, the appeal of the Revenue is dismissed.

Order pronounced in the open court on 30th August, 2019 at Chennai.

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