ACIT CORPORATE CIRCLE 2, COIMBATORE vs. LATE SHRI. K RAMESH REP. BY L/H SHRI. ADITYA VISHNU, COIMBATORE

PDF · subscribers
ITA 1518/CHNY/2018Status: DisposedITAT Chennai03 October 2018AY 2013-142 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 Rs. 20 lakhs, is binding on the Department. Therefore, the Revenue could not proceed with the appeal.

What were the facts?

The Revenue filed an appeal before the ITAT against the order of the CIT(A). The tax effect involved in the appeal was less than Rs. 20 lakhs.

What were the issues?

Whether the Revenue is bound by the CBDT circular regarding the withdrawal of appeals with a low tax effect.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘ A’ BENCH : CHENNAI

Before: SHRI ABRAHAM P GEORGE & SHRI GEORGE MATHAN

आदेश / O R D E R

PER GEORGE MATHAN , JUDICIAL MEMBER

1.

This is an appeal filed by the Revenue against the order of the Commissioner of Income-tax (Appeals)-1, Coimbatore in dated 01.03.2018 for the assessment year 2013-14.

2.

Mr.Sanath Kumar Raha, represented on behalf of the Revenue and none represented on behalf of the Assessee.

3. When the appeal is taken up for hearing, the representative of the Revenue submitted that the tax effect involved in this appeal is less than `20 lakhs. It was a submission that the CBDT in its latest 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. The ld.A.R in his written submission dated 24.09.2018 reiterated the same fact put forth by the ld.D.R before us. 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, the appeal filed by the Revenue stands dismissed.

3.

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

Order pronounced in the open court after conclusion of hearing on 03rd October, 2018, at Chennai.

Recent GST High Court judgments

Search GST case law →