ACIT NON CORPORATE CIRCLE 7(1), CHENNAI vs. ANANDAN MADHAVI, CHENNAI

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ITA 1637/CHNY/2018Status: DisposedITAT Chennai11 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) for the assessment year 2013-14. Both the Revenue and the Assessee submitted that the tax effect involved in the appeal was less than Rs. 20 lakhs.

What were the issues?

Whether the Revenue can proceed with an appeal before the ITAT when the tax effect is below the threshold specified by CBDT circulars.

AI-generated summary — verify with the full judgment below

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

1.

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.

2.

Mr.S.Sridhar 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 and the Counsel for the assessee fairly 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.

3.

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

Order pronounced in the open court after conclusion of hearing on 11th October, 2018, at Chennai.

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