DCIT, CHENNAI vs. P.A.FOOTWEAR PVT. LTD., CHENNAI

PDF · subscribers
ITA 279/CHNY/2017Status: DisposedITAT Chennai24 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 the CBDT Circular No. 3/2018 mandates withdrawal of appeals with a tax effect below ₹20 lakhs. Therefore, the Revenue could not 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 2010-11. The tax effect in the appeal was less than ₹20 lakhs.

What were the issues?

Whether the Revenue's appeal should be withdrawn based on the CBDT's monetary limit for appeals before the ITAT.

Which sections of the Income-tax Act were involved?

Not specified

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

For Respondent: Shri S. Sridhar, Advocate
Hearing: 24.10.2018Pronounced: 24.10.2018

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)-3, Chennai, dated 28.10.2016 and pertains to assessment year 2010-11.

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.

3.

In the result, the appeal of the Revenue is dismissed.

Recent GST High Court judgments

Search GST case law →