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

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.

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.

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