DCIT CORPORATE CIRCLE 1(1), CHENNAI vs. ANANTH DEVELOPERS LTD., CHENNAI
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
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Whether the Revenue's appeals should be withdrawn and dismissed based on the CBDT's monetary limit for appeals.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
आदेश /O R D E R
PER N.R.S. GANESAN, JUDICIAL MEMBER:
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.
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.
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.
Recent GST High Court judgments
Search GST case law →- M/S. Rohit Medical Systems vs. Commissioner Of Delhi Goods And Services Tax And Anr.Delhi · 28 Oct 2026
- Manoj Kumar Prop M K Steel Traders vs. Additional Commissioner, Central Goods And Services Tax & Anr.Delhi · 28 Oct 2026
- Shivam Kumar vs. The State Of BiharPatna · 28 Oct 2026
- M/S Rajkalpana Travels PVT. LTD. vs. Commissioner CGST, Delhi North CommissionerateDelhi · 28 Oct 2026
- Mahaveer Ispat Traders vs. Principal Commissioner Dgst Delhi Department Of Trade And Taxes Gnctd & Anr.Delhi · 28 Oct 2026
