What did the Tribunal hold?

The Tribunal held that the CBDT circular instructing withdrawal of appeals with a tax effect below ₹20 lakhs is binding on the Department. Therefore, the Revenue could not proceed with the appeal.

The Revenue filed an appeal against the CIT(A)'s order for assessment year 2013-14. The Revenue's representative submitted that the tax effect was less than ₹20 lakhs.

What were the issues?

Whether the Revenue's appeal should be withdrawn and dismissed based on the CBDT's monetary limit for appeals.

ITO vs Shri. Ramachandran Madhankumar | ITAT Chennai 2018

Income Tax Appellate Tribunal, ‘ C’ BENCH : CHENNAI

Before: SHRI GEORGE MATHAN & SHRI A.MOHAN ALANKAMONY

आदेश / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER

This is an appeal filed by the Revenue against the order of the Commissioner of Income-tax (Appeals)-7,Chennai in dated 28.02.2018 for the assessment year 2013-14.

None represented on behalf of the Assessee and Mr.Clement Ramesh Kumar represented on behalf of the Revenue.

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. 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.

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

Order pronounced in the open court after conclusion of hearing on 08th October, 2018, at Chennai.

ITO NON CORPORATE WARD 7 (4), CHENNAI vs. SHRI. RAMACHANDRAN MADHANKUMAR, CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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