What did the Tribunal hold?

The Tribunal noted that CBDT Circular No. 3/2018 instructs officers to withdraw appeals with a tax effect below ₹20 lakhs. Therefore, the Revenue could not proceed with the appeal.

The Revenue filed an appeal against the order of the Commissioner of Income-tax (Appeals). The tax effect involved in the appeal was less than ₹20 lakhs.

What were the issues?

Whether the Revenue's appeal should be withdrawn based on CBDT instructions regarding tax effect.

DCIT vs Indian Energy Private Ltd. | ITAT Chennai 2018

Income Tax Appellate Tribunal, ‘B’ BENCH : CHENNAI

Before: SHRI GEORGE MATHAN & SHRI A.MOHAN ALANKAMONY

आदेश / O R D E R

PER GEORGE MATHAN, JUDICIAL MEMBER

This is an appeal filed by the Revenue against the order of the Commissioner of Income-tax (Appeals)-6, Chennai in dated 26.09.2017 for the assessment year 2008-09.

Mr.B.Ramakrishnan represented on behalf of the Assessee and Mr.B.Sagadevan represented on behalf of the Revenue.

When the appeal of Revenue is taken up for hearing, the representative of the Revenue and the Counsel for the assessee fairly submitted that the tax effect involved in the appeal of Revenue is less than `20 lakhs. It was a submission that the CBDT in its latest Circular No.3/2018 dated 11.07.2018 instructed its officers to withdraw all the appeals pending before the ITAT where the tax effect is less than`20 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 filed by the Revenue stands dismissed.

In the result, the appeal filed by the Revenue is dismissed.

Order pronounced in the open court after conclusion of hearing on 31st December, 2018, at Chennai.

DCIT CORPORATE CIRCLE 2(2), CHENNAI vs. INDIAN ENERGY PRIVATE LTD., CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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