DCIT CORPORATE CIRCLE 1 (1), CHENNAI vs. M/S ABI SHOWATECH LTD, CHENNAI

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ITA 1810/CHNY/2018Status: DisposedITAT Chennai01 November 2018AY 2014-153 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 ₹20 lakhs, is binding. Therefore, the Revenue could not proceed with these appeals.

What were the facts?

The Revenue filed appeals before the ITAT concerning assessment years 2011-12 to 2014-15. The tax effect in these appeals was less than ₹20 lakhs.

What were the issues?

Whether the Revenue is bound by CBDT circulars regarding the withdrawal of appeals based on tax effect.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

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

For Respondent: Shri S. Jagannathan, FCA
Hearing: 11.10.2018Pronounced: 01.11.2018

आदेश /O R D E R

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

1.

These appeals of the Revenue are directed against the common order passed by the Commissioner of Income Tax (Appeals)-1, Chennai, dated 22.03.2018 and pertain to assessment years 2011-12, 2012-13, 2013-14 and 2014-15. We heard all these appeals together and disposing of the same by this common order.

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 these appeals. Accordingly, these appeals stand dismissed.

3.

In the result, all the appeals filed by the Revenue are dismissed.

Order pronounced in the open court after conclusion of hearing on 1st November, 2018 at Chennai.

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