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Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: SHRI N.R.S. GANESAN & SHRI A.MOHAN ALANKAMONY
आदेश / O R D E R
Per BENCH:- These appeals by the Revenue are directed against the orders passed by the learned Commissioner of Income Tax (Appeals)-15, Chennai, both dated 30.11.2017 in & 5/2013-14/CIT(A)-15 for the assessment years 2001-02 & 2002-03 passed U/s.250(6) r.w.s. 143(3) & 254 of the Act and ITA No.9/2013-14/CIT(A)-15 for the assessment year 2004-05 passed U/s.250(6) r.w.s. 143(3) of the Act.
There is a delay of 08 days in filing the appeal by the Revenue. The Ld.DCIT has furnished an affidavit before us stating that the delay had occurred since his predecessor was immobilized due to illness and he could not hand over the files on time. It was therefore pleaded that the short delay in filing the appeal may be condoned. The Ld.AR strongly objected to the submission of the Ld.DR and pleaded for dismissing the appeal of the Revenue. After hearing both sides we are of the considered view the Revenue had a reasonable cause for the short delay in filing the appeals. Therefore we hereby condone the delay of 8 days in filing the appeals by the Revenue and proceed to hear the case on merits.
At the outset, the Ld.AR submitted before us that the above mentioned appeals are not maintainable due to the latest Circular No.3/2018 dated 11.07.2018 issued by the CBDT with respect to monetary limit. Hence, it was pleaded that the appeals of the Revenue may be dismissed. The Ld. DR could not controvert to the submission of the Ld.AR.
After hearing both sides we find merit in the submission of the Ld.AR. The CBDT has directed the Revenue not to file appeal before the Tribunal where the tax effect does not exceed Rs.20 lakhs. In the above mentioned appeals of the assessee the tax effect is less than Rs.20 lakhs which is affirmed by the Ld.DR. Therefore, we hereby dismiss the appeals filed by the Revenue as not maintainable.
In the result the appeals filed by the Revenue are dismissed.
Order pronounced in the open court on the 11th September, 2018 at Chennai.