ACIT NON CORPORATE CIRCLE 1(1), CHENNAI vs. P.BALAMURUGAN, CHENNAI

PDF · subscribers
ITA 2400/CHNY/2017Status: DisposedITAT Chennai30 October 2018AY 2010-112 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 noted that CBDT Circular No. 3/2018 instructs officers to withdraw appeals with a tax effect below Rs. 20 lakhs. The tribunal considered this circular binding on the revenue officers.

What were the facts?

The Revenue filed an appeal against the order of the Commissioner of Income Tax (Appeals). The tax effect in the case was less than Rs. 20 lakhs.

What were the issues?

Whether the Revenue's appeal should be withdrawn and dismissed based on the CBDT circular regarding tax effect.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, CHENNAI

Before: SHRI GEORGE MATHAN & SHRI S. JAYARAMAN

For Respondent: Shri. Srinivasa Rao Vana, JCIT, Shri V Subbarayan, DCIT (Retd)
Hearing: 30.10.2018Pronounced: 30.10.2018

आदेश/ O R D E R

PER S. JAYARAMAN, ACCOUNTANT MEMBER :

1.

The Revenue filed this appeal against the order of Commissioner of Income Tax (Appeals)-2, Chennai in dated 30.06.2017 for assessment year 2010-11.

2.

On hearing the Ld. DR, we find that the tax effect in this case is less than Rs. 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 Rs. 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.

In the result, the Revenue’s appeal is dismissed. 3.

Order pronounced in the open court on 30th October, 2018 at Chennai.

Recent GST High Court judgments

Search GST case law →