ITO NON CORPORATE WARD 13(4), CHENNAI vs. S.GEETHANJALI, CHENNAI

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ITA 1985/CHNY/2018Status: DisposedITAT Chennai24 September 2018AY 2012-133 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 tax effect was less than Rs. 20,00,000/-. Following CBDT Circular No. 3/2018, the appeal of the Revenue could not survive.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A). The Departmental Representative agreed that the tax effect was below the threshold limit specified by the CBDT. No one appeared on behalf of the assessee.

What were the issues?

Whether the Revenue's appeal should be dismissed based on the tax effect being below the threshold limit 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 GEORGE MATHAN, JUDICAL MEMBER:

1.

This appeal of the Revenue is directed against an order dated 26.03.2018 of ld. Commissioner of Income-tax (Appeals)-14, 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

ITA No.1985//2018. :- 2 -:

Circular No.3/2018, dated 11.07.2018, pending appeals below the specified tax limit had to be withdrawn/not pressed.

None appeared on behalf of the assessee. 3.

4.

We have considered the submission of the ld. Departmental Representative. Since the tax effect in this appeal is less than �20,00,000/-, appeal of the Revenue cannot survive.

5.

In the result, the appeal of the Revenue stands dismissed .

Order pronounced in the open court at the time of hearing on Monday, the 24th day of September, 2018, at Chennai.

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