What did the Tribunal hold?

The Tribunal noted that CBDT Circular No. 3/2018 instructs officers to withdraw appeals with a tax effect below Rs. 20 lakhs. Following this circular, the Tribunal held that the Revenue could not proceed with the appeal.

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for the assessment year 2013-14. The tax effect in the appeal was less than Rs. 20 lakhs.

What were the issues?

Whether the appeal filed by the Revenue should be dismissed based on the CBDT's instruction regarding tax effect thresholds for appeals.

ACIT vs S.Shankar | ITAT Chennai 2018

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI A. MOHAN ALANKAMONY

Hearing: 24.09.2018Pronounced: 24.09.2018

आदेश /O R D E R

PER N.R.S. GANESAN, JUDICIAL MEMBER:

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 2013-14.

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.

In the result, the appeal of the Revenue is dismissed. 3. Order pronounced in the open court after conclusion of hearing on 24th September, 2018 at Chennai.

ACIT NON CORPORATE CIRCLE 20(1), CHENNAI vs. S.SHANKAR, CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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