What did the Tribunal hold?

The Tribunal agreed with the assessee's contention. It held that as the penalty was less than ₹20,00,000, the appeal filed by the Revenue could not be sustained.

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The assessee contended that the appeal would not lie before the Tribunal as the penalty levied was less than ₹20,00,000, citing a CBDT circular.

What were the issues?

The primary issue was whether an appeal filed by the Revenue before the ITAT was maintainable when the penalty levied was below the monetary limit prescribed by a CBDT circular.

ACIT vs Sarvana Global Energy | ITAT Chennai 2018

Income Tax Appellate Tribunal, ‘B’ BENCH : CHENNAI

Before: SHRI ABRAHAM P. GEORGE & SHRI DUVVURU RL REDDY]

आदेश / O R D E R

PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER

This appeal of the Revenue is directed against an order dated 05.03.2018 of the Commissioner of Income-tax (Appeals)-19, Chennai.

Ld. Counsel for the assessee submitted that penalty levied in this case was less than �20,00,000/- and hence an appeal would not ITA No.1832/2018 :- 2 -:

lie before this Tribunal by virtue of CBDT Circular No.3/2018, dated 11.07.2018

Per contra, ld. Departmental Representative fairly agreed that penalty levied was less than �20,00,000/- and by virtue of para 13 of the Circular mentioned (supra) pending appeals before the specific tax limit had to be withdrawn/not pressed.

We have considered the rival contentions and perused the 4. orders of the authorities below. Considering the submissions of the ld. Authorised Representative and penalty levied in this appeal which is less than �20,00,000/-, appeal of the Revenue cannot survive.

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

ACIT CENTRAL CIRCLE 3(4), CHENNAI vs. SARVANA GLOBAL ENERGY, CHENNAI

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What were the facts?

What were the issues?

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