ACIT CENTRAL CIRCLE 3(4), CHENNAI vs. SUMTHI CHALLANI, CHENNAI

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ITA 2631/CHNY/2017Status: DisposedITAT Chennai18 December 2018AY 2009-103 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 No. 3/2018, instructing withdrawal of appeals with a tax effect below ₹20 lakhs, is binding on the Revenue. The assessee was permitted to withdraw their cross objections.

What were the facts?

The Revenue filed appeals against the orders of the CIT(A) for various assessment years. The assessee also filed cross objections against the same orders. The tax effect in the Revenue's appeals was less than ₹20 lakhs.

What were the issues?

Whether the Revenue's appeals should be dismissed based on the CBDT's monetary limit for appeals, and whether the assessee's cross objections can be withdrawn.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘ B’ BENCH : CHENNAI

Before: SHRI GEORGE MATHAN & SHRI S.JAYARAMAN

आदेश / O R D E R

PER GEORGE MATHAN, JUDICIAL MEMBER:

1.

These are appeals files by the Revenue against the common order of the Commissioner of Income-tax (Appeals)-19, Chennai in to 40/15-16 dated 19.09.2017 for assessment years 2006-07 to Shri Sumthi Challani :- 2 -:

2009-10 and correspondingly, the assessee filed Cross Objections against the order of Ld.CIT(A), & is the appeal filed by the Revenue against the order of Ld.CIT(A)-19, Chennai in ITA No.8/16-17 dated 07.12.2017 for assessment year 2012-13, involving identical issues, therefore, the appeals and cross-objections are taken up together for adjudication.

2.

Mr.N.Vijay Kumar represented on behalf of the Revenue and Mr.Homi Raj Vansh, CIT, DR represented on behalf the of the Assessee.

3.

When the appeals are taken up for hearing, the representative for the Revenue and Authorised Representative of assessee very fairly submitted that the tax effect involved in these appeals of Revenue is less than `20 lakhs. 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 these seven appeals. Accordingly, the appeals filed by the Revenue stand dismissed.

Shri Sumthi Challani :- 3 -:

4.

At the time of hearing, it was submitted by the Learned Counsel that the assessee wishes to withdraw all Cross Objections in C.O Nos.18 to 23/Chny/2018 for assessment years 2007-08 & 2012-13. Ld. DR has no objection to the withdrawal of all Cross Objections filed by the assessee. After hearing both parties, all the Cross Objections filed by the assessee are permitted to be withdrawn.

5.

In the result, all the Appeals of the Revenue are dismissed, and all the Cross Objections filed by the assessee are dismissed as withdrawn.

Order pronounced in the open court after conclusion of hearing on 18th December, 2018, at Chennai.

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