DCIT, COIMBATORE vs. SMT. A.KAVITHA, COIMBATORE

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ITA 138/CHNY/2013Status: DisposedITAT Chennai24 October 2018AY 2009-105 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 multiple appeals before the ITAT against various assessees for different assessment years. The tax effect in all these cases was less than ₹20 lakhs.

What were the issues?

Whether appeals with a tax effect below the threshold specified in CBDT circulars are maintainable before the ITAT.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

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

Hearing: 24.10.2018Pronounced: 24.10.2018

Heard together (2 matters)

I.T.A. No.1446/Chny/10
I.T.A. No.461/Chny/12

Read from the judgment's own cause title. This page is filed under one of them.

आदेश /O R D E R

PER BENCH:

1.

These appeals of the Revenue in respect of independent assessees are directed against the respective orders of the Commissioner of Income Tax (Appeals)-II, Coimbatore, for the assessment years 2000-01 to 2009-10.

2.

On hearing the Ld. Jr. Standing Counsel, we find that the tax effect in these cases 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 of the Revenue stand dismissed.

5 to 1309 & 1312/Chny/10 I.T.A. Nos.1313 to 1317 & 1319/Chny/10 I.T.A. Nos.1432 & 143(3)/Chny/10 I.T.A. Nos.1434, 1435, 1437 & 1439/Chny/10 I.T.A. Nos.1440 & 1445/Chny/10 I.T.A. Nos.137 & 138/Chny/13 I.T.A. Nos.1447 & 1448/Chny/10 I.T.A. No.1446/Chny/10 I.T.A. No.461/Chny/12 I.T.A. Nos.145 & 147/Chny/13 Order pronounced in the open court after conclusion of hearing on 24th October, 2018 at Chennai.

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