ACIT CIRCLE 1, TRICHY vs. R.NANDAKUMAR, CHENNAI

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ITA 2769/CHNY/2017Status: DisposedITAT Chennai30 October 2018AY 2011-122 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 appeal filed by the Revenue was not maintainable as the tax effect was below the monetary limit prescribed by the CBDT circular. Therefore, the appeal was dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). At the time of hearing, no one appeared for the assessee. The Revenue's counsel also submitted that the tax effect was below the prescribed monetary limit.

What were the issues?

Whether the Revenue's appeal is maintainable before the Tribunal when the tax effect is below the prescribed monetary limit as per CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI A.MOHAN ALANKAMONY

Pronounced: 30.10.2018

आदेश / O R D E R Per A. Mohan Alankamony, AM:- This appeal by the Revenue is directed against the order passed by the learned Commissioner of Income Tax(Appeals)-1, Tiruchirapalli, dated 31.08.2017 in for the assessment year 2011-12 passed U/s. 250(6) r.w.s. 271(1)(c) of the Act.

2.

At the time of hearing none appeared on behalf of the assessee, however on perusing the appeal it was observed that the appeal is not maintainable since the tax effect is below Rs.20 lakhs. The Ld.DR has also filed a letter No. C.No.Judl/Pr.CIT/TRY-1/TRY/2018-19 dated

1.

25.09.2018 stating the tax effect in the case of the assessee is below the prescribed monetary limit.

The CBDT in its latest Circular No.3/2018 dated 11.07.2018 had 3. fixed the monetary tax effect as Rs.20 lakhs for filing appeal before the Tribunal. Further the Ld.DR has admitted that the tax effect in the above appeal is below Rs.20 lakhs. Hence due to the instructions issued by the CBDT vide its Circular mentioned herein above, we hereby hold that the appeal filed by the Revenue is not maintainable and accordingly the appeal of the Revenue is dismissed.

4.

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

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

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