DCIT PONDICHERRY CIRCLE, PUDUCHERRY vs. SHRI. SATHIK ALI, PONDICHERRY

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ITA 1804/CHNY/2018Status: DisposedITAT Chennai11 October 2018AY 2014-152 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 considered the submission and noted that as the tax effect was below the specified limit, the appeal could not survive. Therefore, the appeal of the Revenue was dismissed.

What were the facts?

The Revenue filed an appeal against an order of the CIT(A). The Departmental Representative submitted that the tax effect was less than Rs. 20,00,000/-.

What were the issues?

Whether an appeal filed by the Revenue can be withdrawn or not pressed if the tax effect is below a certain threshold as per CBDT circular.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A/SMC’ BENCH : CHENNAI

Before: SHRI ABRAHAM P.GEORGE

For Respondent: Mr. B. Sagadevan, JCIT
Hearing: 11.10.2018

आदेश / O R D E R

PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER

1.

This appeal of the Revenue is directed against an order dated 01.03.2018 of the Commissioner of Income-tax (Appeals), Puducherry.

Ld. Departmental Representative submitted that the tax 2. effect was less than Rs.20,00,000/- and by virtue of para 13 of CBDT Circular No.3/2018, dated 11.07.2018, pending appeals below the specified tax limit had to be withdrawn/not pressed.

We have considered the submission of the ld. Departmental 3. Representative. Since the tax effect in this appeal is less than Rs.20,00,000/-, appeal of the Revenue cannot survive.

4.

In the result, the appeal of the Revenue stands dismissed.

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