ACIT NON CORPORATE WARD 14(1), CHENNAI vs. S.GOVINDARAJ, CHENNAI

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ITA 1496/CHNY/2019Status: DisposedITAT Chennai20 August 2019AY 2014-152 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 a tax effect below Rs. 50 lakhs, the Tribunal held that the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). At the time of hearing, no one appeared for the assessee, and the Revenue could not controvert the tax effect.

What were the issues?

The primary issue was whether the appeal was maintainable given the tax effect was below the threshold stipulated by CBDT circulars for filing appeals.

Which sections of the Income-tax Act were involved?

Not Applicable

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

Hearing: 20.08.2019Pronounced: 20.08.2019

आदेश / O R D E R

PER S. JAYARAMAN, ACCOUNTANT MEMBER:

1.

The Revenue filed this appeal against the order of the learned Commissioner of Income Tax (Appeals)-14, Chennai in dated 29.01.2019 for the assessment year 2014-15. At the time of hearing none appeared on behalf of the assessee, however on perusing the appeal it was observed that the appeal is not maintainable since the tax effect is below Rs.50 lakhs. The Ld.DR also could not controvert on the quantum of tax effect.

2.

We find that the tax effect, in the case is less than Rs. 50 lakhs. The CBDT in its Circular No. 17/2019 in F.No.279/Misc.142/2007-ITJ(Pt.) 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.

3.

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

Order pronounced in the open court on 20th August, 2019 at Chennai.

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