DCIT CORPORATE CIRCLE 1(1), CHENNAI vs. ANANTH DEVELOPERS LTD., CHENNAI

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ITA 1205/CHNY/2018Status: DisposedITAT Chennai18 September 2018AY 2013-143 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 CBDT Circular No. 3/2018 instructs officers to withdraw appeals with a tax effect below ₹20 lakhs. Following this circular, the Tribunal held that the Revenue could not proceed with these appeals.

What were the facts?

The Revenue filed appeals before the ITAT against the common order of the CIT(A). The tax effect in these appeals was less than ₹20 lakhs.

What were the issues?

Whether the Revenue's appeals should be withdrawn and dismissed based on the CBDT's monetary limit for appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI S. JAYARAMAN

Hearing: 18.09.2018Pronounced: 18.09.2018

आदेश /O R D E R

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

1.

These appeals of the Revenue are directed against the common order passed by the Commissioner of Income Tax (Appeals)-4, Chennai, dated 27.12.2017 and pertaining to assessment years 2011-12, 2013-14 and 2014-15. Since common issue arises for consideration in all these appeals, we heard these appeals together and disposing of the same by this common order.

2.

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 these appeals. Accordingly, these appeals stand dismissed.

3.

In the result, all the three appeals of the Revenue are dismissed.

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

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