DCIT, CHENNAI vs. R.K.POWERGEN PVT. LTD., CHENNAI

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ITA 1232/CHNY/2017Status: DisposedITAT Chennai28 September 2018AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that CBDT Circular No. 3/2018 instructs officers to withdraw appeals pending before the ITAT where the tax effect is below ₹20 lakhs. The Tribunal considered this circular binding on the Department.

What were the facts?

The assessee's appeal was filed against the order of the CIT(A) for the assessment year 2013-14. The tax effect in the case was found to be less than ₹20 lakhs.

What were the issues?

Whether the Department can proceed with an appeal before the ITAT when the tax effect is below the threshold specified in the CBDT circular for withdrawal of appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI A. MOHAN ALANKAMONY

Hearing: 28.09.2018Pronounced: 28.09.2018

आदेश /O R D E R

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

1.

This appeal of the assessee is directed against the order of the Commissioner of Income Tax (Appeals) -3, Chennai, dated 28.02.2017 and pertains to assessment year 2013-14.

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 this appeal. Accordingly, this appeal stands dismissed.

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