DCIT, CHENNAI vs. SARAVANA STORES FOODS PRIVATE LTD., CHENNAI

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ITA 360/CHNY/2016Status: DisposedITAT Chennai22 August 2019AY 2009-102 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 mandates withdrawal of appeals with a tax effect below Rs. 50 lakhs, is binding on the Revenue's officers. Therefore, the appeals could not proceed.

What were the facts?

The Revenue filed appeals against the ITAT's order for assessment years 2009-10 and 2012-13. The tax effect in both cases was below Rs. 50 lakhs.

What were the issues?

Whether the Revenue's appeals should be withdrawn based on the CBDT's monetary limit for appeals.

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 D. Anand, Advocate
Hearing: 22.08.2019Pronounced: 22.08.2019

आदेश / O R D E R

PER S. JAYARAMAN, ACCOUNTANT MEMBER:

1.

The Revenue filed these appeals against the common order of the learned Commissioner of Income Tax (Appeals)-18, Chennai in to 183/CIT(A)18/14-15 dated 04.02.2019 for the assessment year 2009-10 & 2012-13 respectively.

2.

At the time of hearing, the Ld.AR submitted that the tax effect in both the cases is below Rs.50 lakhs and hence the Revenue’s appeals would be covered by the CBDT Circular No.17/2019 dated 08.08.2019, fixing

2 & 361/Chny/2016 the monetary limit of Rs.50 lakhs. The Ld.DR on verification admitted that the tax effect involved in the appeals is less than Rs.50 lakhs.

3.

On hearing both sides, we find that the tax effect in both the cases 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 these appeals. Accordingly, these appeals stands dismissed.

4.

In the result, the appeals of the Revenue are dismissed.

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

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