What did the Tribunal hold?

The Tribunal held that the CBDT Circular No. 3/2018, which instructs officers to withdraw appeals with a tax effect below ₹20 lakhs, is binding. Therefore, the Revenue could not proceed with the appeal.

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

What were the issues?

Whether the Revenue can proceed with an appeal when the tax effect is below the threshold specified by CBDT circulars.

ACIT vs M.Kasthuri | ITAT Chennai 2018

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

This is an appeal filed by the Revenue against the order of the Commissioner of Income-tax (Appeals-14), Chennai in dated 26.03.2018 for the assessment year 2012-13.

Mr.Awijit Rakshit represented on behalf of the Revenue and 2. none represented on behalf the of the Assessee.

3. When the appeal is taken up for hearing, the representative of the Revenue 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.

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.

ACIT NON CORPORATE RANGE 13, CHENNAI vs. M.KASTHURI, CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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