ACIT, TRICHY vs. R.SRINIVASAN, SATHUR

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ITA 1151/CHNY/2017Status: DisposedITAT Chennai01 October 2018AY 2011-122 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 to withdraw appeals with a tax effect below ₹20 lakhs, is binding on the Department. Therefore, the Revenue cannot proceed with these appeals.

What were the facts?

The Revenue filed appeals before the ITAT for multiple assessment years. The tax effect in these appeals was found to be less than ₹20 lakhs.

What were the issues?

Whether the Revenue can proceed with appeals before the ITAT when the tax effect is below the threshold specified in the CBDT circular.

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: 01.10.2018Pronounced: 01.10.2018

आदेश /O R D E R

PER N.R.S. GANESAN, JUDICIAL MEMBER: These appeals of the Revenue are directed against the common order passed by the Commissioner of Income Tax (Appeals)-19, Chennai, dated 15.02.2017 for the assessment years 2009-10, 2011-12, 2012-13 and 2013-14. 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, this appeal stands dismissed.

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