ACIT CIRCLE 1, SALEM vs. M/S TAMILNADU STATE TRANSPORT CORPORATION (SALEM) LTD, SALEM

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ITA 483/CHNY/2018Status: DisposedITAT Chennai04 October 2018AY 2006-072 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 instructing officers to withdraw appeals with a tax effect below Rs. 20 lakhs is binding. Therefore, the Revenue could not proceed with the appeal.

What were the facts?

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

What were the issues?

Whether the Revenue can proceed with an appeal when the tax effect is below the threshold specified by CBDT circulars.

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

Hearing: 04.10.2018Pronounced: 04.10.2018

आदेश/ O R D E R

PER S. JAYARAMAN, ACCOUNTANT MEMBER:

1.

The Revenue filed this appeal against the order of the Commissioner of Income Tax (Appeals)-7, Salem in dated 30.11.2017 for assessment year 2006-07.

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.

3.

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

Order pronounced on Thursday, the 04th day of October, 2018 at Chennai.

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