ITO, NAGERCOIL vs. H.MOHAMED ABDUL KHADER, KANYAKUMARI

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ITA 582/CHNY/2017Status: DisposedITAT Chennai26 September 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 noted that CBDT Circular No. 3/2018 instructs to withdraw appeals with a tax effect below Rs. 20 lakhs. Following this circular, the Tribunal held that the Revenue cannot proceed with the appeal.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for the assessment year 2011-12. The tax effect in the appeal was less than Rs. 20 lakhs.

What were the issues?

Whether the appeal filed by the Revenue should be withdrawn based on the CBDT circular regarding tax effect.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI S. JAYARAMAN

For Respondent: Shri S. Sridhar, Advocate
Hearing: 26.09.2018Pronounced: 26.09.2018

आदेश /O R D E R

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

1.

This appeal of the Revenue is directed against the order of the Commissioner of Income Tax (Appeals)-3, Madurai, dated 30.12.2016 and pertaining to assessment year 2011-12.

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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