DCIT, NCC - 2 (1), CHENNAI vs. SHRI MUTHUNAYAGAM GAUDAMA VASAN, CHENNAI

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ITA 1801/CHNY/2019Status: DisposedITAT Chennai22 August 2019AY 2014-156 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 increasing the monetary limit for appeals is binding on the Department. Therefore, the Revenue cannot proceed with appeals where the tax effect is below the prescribed limit.

What were the facts?

The Revenue filed multiple appeals before the ITAT. The tax effect in all these cases was less than ₹50 lakhs. The CBDT had issued a circular increasing the monetary limit for filing appeals.

What were the issues?

Whether appeals filed by the Revenue with a tax effect below the revised monetary limit prescribed by the CBDT are maintainable before the Tribunal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

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

For Respondent: Shri N. Vijay Kumar, CA
Hearing: 22.08.2019Pronounced: 22.08.2019

Heard together (10 matters)

ITA No.2161/Chny/2018
ITA No.2259/Chny/2018
ITA No.1645/Chny/2016
ITA No.1800/Chny/2019
ITA No.1801/Chny/2019
ITA No.1802/Chny/2019
ITA No.1831/Chny/2019
ITA No.1836/Chny/2019
ITA No.3477/Chny/2018
ITA No.886/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: These appeals of the Revenue are directed against the respective orders of the Commissioner of Income Tax (Appeals), Chennai. We heard all these appeals of the Revenue 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.

1.

In the result, all the appeals of the Revenue stand dismissed. 3. Order pronounced in the open court on 22nd August, 2019 at Chennai. sd/- sd/- (एस. जयरामन) (एन.आर.एस. गणेशन) (S. Jayaraman) (N.R.S. Ganesan) लेखा सद�य/Accountant Member �या�यक सद�य/Judicial Member चे�नई/Chennai, �दनांक/Dated, the 22nd August, 2019.

Kri.

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