DCIT, CHENNAI vs. S.RAJARATHINAM, CHENNAI

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ITA 1455/CHNY/2016Status: DisposedITAT Chennai18 September 2018AY 2008-093 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 in the Revenue's appeals was less than ₹20 lakhs. Following CBDT Circular No. 3/2018, the Tribunal dismissed the Revenue's appeals.

What were the facts?

The Revenue filed appeals against the CIT(A)'s order for assessment years 2006-07 to 2009-10. The assessee filed cross objections supporting the CIT(A)'s order.

What were the issues?

Whether appeals with a tax effect below ₹20 lakhs should be withdrawn by the Revenue as per CBDT instructions.

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 BENCH:

1.

These are appeals files by the Revenue against the common order of the Commissioner of Income-tax (Appeals)-18, Chennai in ITA to 1456/Chny/2016 :- 2 -: C.O Nos.22 to 25/Chny/2017 Nos.88 to 91/14-15 dated 08.02.2016 for assessment years 2006-07 to 2009-10 and correspondingly, the assessee filed Cross Objections in support of the order of Ld.CIT(A), involving identical issues, therefore, the appeals and cross-objections are taken up together for adjudication.

Mr.C.Bharath represented on behalf of the Revenue, and 2.

Mrs.Jharna B.Harilal represented on behalf of the Assessee.

3.

When the appeals are taken up for hearing, the representative for the Revenue and Authorised Representative of assessee very fairly submitted that the tax effect involved in these appeals of Revenue is less than `20 lakhs. 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 these four appeals.

Accordingly, the appeals filed by the Revenue stand dismissed.

4.

In the cross objections, the assessee has simply supported the common order of the CIT(A). In view of our Order in the to 1456/Chny/2016 :- 3 -: C.O Nos.22 to 25/Chny/2017 Revenue’s appeal, the four cross objections of the assessee have been dismissed as infructuous.

5.

In the result, all the Appeals of the Revenue are dismissed, and all the Cross Objections filed by the assessee are dismissed as infructuous.

Order pronounced in the open court after conclusion of hearing on 18th September, 2018, at Chennai.

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