ACIT CENTRAL CIRCLE 2 (2), CHENNAI vs. SMT. D SANGUPATHY, CHENNAI

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ITA 570/CHNY/2018Status: DisposedITAT Chennai04 October 2018AY 2009-103 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 with a tax effect below ₹20 lakhs. The Tribunal held this circular to be binding on the Revenue.

What were the facts?

The Revenue filed appeals before the ITAT concerning assessment years 2008-09 to 2011-12. The tax effect in these appeals was found to be less than ₹20 lakhs.

What were the issues?

Whether the Revenue is bound by CBDT circulars regarding the withdrawal of appeals with low tax effect before the ITAT.

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

For Respondent: Shri K.M. Mohandass, CA
Hearing: 04.10.2018Pronounced: 04.10.2018

आदेश /O R D E R

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

1.

These appeals of the Revenue are directed against the common order passed by the Commissioner of Income Tax (Appeals)-18, Chennai, dated 30.11.2017 and pertain to assessment years 2008-09, 2009-10, 2010-11 and 2011-12. We heard all 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 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 these appeals. Accordingly, these appeals stand dismissed.

3.

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

Order pronounced in the open court after conclusion of hearing on 4th October, 2018 at Chennai.

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