ACIT NON CORPORATE CIRCLE 10 (1), CHENNAI vs. SHRI. SASHABINDU DAS, CHENNAI

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ITA 1489/CHNY/2018Status: DisposedITAT Chennai17 September 2018AY 2012-134 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 CBDT Circular No.3/2018 instructs officers to withdraw appeals where the tax effect is less than ₹20 lakhs. The Tribunal considered this circular binding on the Department.

What were the facts?

The Revenue filed appeals before the ITAT against orders of the CIT(A) for the assessment year 2012-13. The tax effect in all these cases was less than ₹20 lakhs.

What were the issues?

Whether the appeals filed by the Revenue should be dismissed in light of the CBDT circular regarding tax effect thresholds for filing appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI S. JAYARAMAN

Hearing: 17.09.2018Pronounced: 17.09.2018

Heard together (4 matters)

ITA No.1489/Chny/2018
ITA No.1490/Chny/2018
ITA No.1491/Chny/2018
ITA No.1492/Chny/2018

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

आदेश /O R D E R

PER N.R.S. GANESAN, JUDICIAL MEMBER:

1.

All these appeals of the Revenue in the case of different assessees are directed against the respective orders of the Commissioner of Income Tax (Appeals)-12, Chennai, dated 20.02.2018 and pertain to assessment year 2012-13. Since common issue arises for consideration in all these appeals, we heard these appeals together and disposing of the same by this common order.

2.

On hearing the Ld. Departmental Representative, we find that the tax effect in all 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, all these appeals stand dismissed.

3.

In the result, all the appeals of the Revenue are dismissed.

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