DCIT NON CORPORATE CIRCLE 1, CHENNAI vs. BBCL VAJRA, CHENNAI

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ITA 2054/CHNY/2018Status: DisposedITAT Chennai03 December 2018AY 2013-142 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, which instructs officers to withdraw appeals with a tax effect below Rs. 20 lakhs, is binding. Therefore, the Revenue cannot proceed with the appeal.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for the assessment year 2013-14. The tax effect in the appeal was less than Rs. 20 lakhs.

What were the issues?

Whether the Revenue can proceed with an appeal before the ITAT when the tax effect is below the threshold specified by the CBDT for withdrawal of appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI S. JAYARAMAN

For Appellant: Shri M. Mathivanan, JCIT
Hearing: 03.12.2018Pronounced: 03.12.2018

आदेश /O R D E R

PER N.R.S. GANESAN, JUDICIAL MEMBER:

1.

This appeal of the Revenue is directed against the order of the Commissioner of Income Tax (Appeals)-2, Chennai, dated 25.04.2018 and pertains to assessment year 2013-14.

2.

On hearing the Ld. Departmental Representative, we find that the tax effect in this case is less than `20 lakhs. The CBDT in its 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, this appeal stands dismissed.

Order pronounced in the open court after conclusion of hearing on 3rd December, 2018 at Chennai.

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