ITO, NON CORPORATE WARD 14(3)., CHENNAI vs. SHRI SOCKALINGAM PALANIAPPAN, CHENNAI

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ITA 2170/CHNY/2017Status: DisposedITAT Chennai24 September 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 noted that the CBDT Circular No. 3/2018 instructs officers to withdraw appeals where the tax effect is less than ₹20 lakhs. The Tribunal considered this circular binding on the Department.

What were the facts?

The Revenue filed an appeal before the ITAT against the order of the CIT(A). Both the Revenue and the Assessee submitted that the tax effect involved in the appeal was less than ₹20 lakhs.

What were the issues?

Whether the appeal filed by the Revenue should be withdrawn based on the CBDT circular regarding tax effect thresholds.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘ B’ 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-14), Chennai in dated 23.06.2017 for the assessment year 2013- 14.

Mr.Awijit Rakshit represented on behalf of the Revenue and 2.

Mr.N.Arjun Raj represented on behalf the of the Assessee.

3. When the appeal is taken up for hearing, the representative of the Revenue and the representative 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 24th September, 2018, at Chennai.

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