ACIT CENTRAL CIRCLE 3(4), CHENNAI vs. CHANDINI SRINIVASAN, CHENNAI

PDF · subscribers
ITA 1774/CHNY/2017Status: DisposedITAT Chennai24 September 2018AY 2010-113 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 as per CBDT Circular No. 3/2018, appeals with a tax effect below the specified limit should not be pressed. Therefore, the appeals of the Revenue could not be sustained.

What were the facts?

The Revenue filed appeals against the orders of the CIT(Appeals). The tax effect in these appeals was less than ₹20,00,000/-. No one appeared on behalf of the assessee.

What were the issues?

Whether Revenue's appeals should be dismissed due to low tax effect as per CBDT circular.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH : CHENNAI

Before: SHRI ABRAHAM P.GEORGE & SHRI GEORGE MATHAN

आदेश / O R D E R

PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER:

1.

These are appeals filed by the Revenue directed against orders dated 11.04.2017 of ld. Commissioner of Income Tax (Appeals)-19, Chennai.

2.

Ld. Departmental Representative fairly agreed that the tax effect was less than �20,00,000/- and by virtue of para 13 of CBDT , 1774 & 1775/2017 :- 2 -:

Circular No.3/2018, dated 11.07.2018, pending appeals below the specified tax limit had to be withdrawn/not pressed.

3.

None appeared on behalf of the assessee.

We have considered the submission of the ld. Departmental 4. Representative. Since the tax effect in these appeals are less than �20,00,000/-, appeals of the Revenue cannot survive.

In the result, the appeals of the Revenue stand dismissed. 5.

Order pronounced on Monday, the 24th day of September, 2018, at Chennai.

Recent GST High Court judgments

Search GST case law →