ITO NON CORPORATE WARD 15(5), CHENNAI vs. R.MURALIDHARAN, CHENNAI

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ITA 1947/CHNY/2018Status: DisposedITAT Chennai24 September 2018AY 2012-132 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 with a tax effect below ₹20 lakhs. Therefore, the Revenue could not proceed with the appeal.

What were the facts?

The Revenue filed an appeal before the ITAT against the order of the CIT(A) for the assessment year 2012-13. The tax effect in the appeal was less than ₹20 lakhs.

What were the issues?

Whether the Revenue can proceed with an appeal before the ITAT when the tax effect is below the threshold specified by CBDT circulars for withdrawal of appeals.

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

Hearing: 24.09.2018Pronounced: 24.09.2018

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)-14, Chennai, dated 26.03.2018 and pertains to assessment year 2012-13.

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.

3.

In the result, the appeal of the Revenue is dismissed. Order pronounced in the open court after conclusion of hearing on 24th September, 2018 at Chennai.

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