ACIT, CHENNAI vs. M/S. KASIM COAL AND LLGISTICS PVT. LTD., CHENNAI

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ITA 3125/CHNY/2016Status: DisposedITAT Chennai22 August 2019AY 2012-1310 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 these cases was less than ₹50 lakhs. Following a CBDT circular, the Revenue could not proceed with appeals below this limit.

What were the facts?

The Revenue filed appeals before the ITAT, and in some cases, assessees filed cross-objections. The appeals were heard together.

What were the issues?

Whether appeals with a tax effect below the revised monetary limit set by CBDT should be withdrawn or dismissed.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI S. JAYARAMAN

For Respondent: Shri G. Baskar, Advocate
Hearing: 22.08.2019Pronounced: 22.08.2019

Heard together (19 matters)

ITA No.1749/Chny/2018
C.O. No.108/Chny/2018
ITA No.3125/Chny/2016
ITA No.1471/Chny/2018
ITA No.251/Chny/2018
ITA No.2316/Chny/2017
C.O. No. 187/Chny/2017
ITA No.1109/Chny/2018
ITA No.1553/Chny/2019
ITA No.729/Chny/2019
ITA No.2941/Chny/2018
ITA No.3368/Chny/2016
ITA No.2083/Chny/2018
ITA No.1076/Chny/2019
ITA No.2084/Chny/2018
ITA No.245/Chny/2019
ITA No.1236/Chny/2019
ITA No.1234/Chny/2019
ITA No.11/Chny/2019

Read from the judgment's own cause title. This page is filed under one of them.

आदेश /O R D E R

PER BENCH:

1.

These appeals of the Revenue are directed against the respective orders of the Commissioner of Income Tax (Appeals), Chennai/Salem/Madurai/Coimbatore. In some of the cases, the assessees have also filed cross-objections against the orders of the CIT(Appeals). We heard the appeals of the Revenue and the cross- objections filed by the assessee together and disposing the same by this common order.

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. The cross-objections filed by the assessees also stand dismissed.

3.

In the result, the appeals of the Revenue and the cross- objections of the assessees stand dismissed.

Order pronounced in the open court on 22nd August, 2019 at Chennai.

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