ITO, CHENNAI vs. DSM SOFT PVT LTD., CHENNAI

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ITA 503/CHNY/2017Status: DisposedITAT Chennai09 August 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 CBDT Circular No. 3/2018 instructs officers to withdraw appeals with a tax effect below Rs. 20 lakhs. The Tribunal considered this circular binding on the Revenue.

What were the facts?

The Revenue filed appeals against the orders of the CIT(A) for assessment years 2012-13 and 2013-14. The tax effect in both cases was less than Rs. 20 lakhs.

What were the issues?

Whether the Revenue is bound by the CBDT circular to withdraw appeals with a tax effect below Rs. 20 lakhs before the ITAT.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

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

For Respondent: Ms. K. Hemalatha, CA
Hearing: 09.08.2018Pronounced: 09.08.2018

आदेश /O R D E R

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

1.

These appeals of the Revenue are directed against the respective orders of the Commissioner of Income Tax (Appeals)-1, Chennai, dated 20.12.2016 and pertain to assessment years 2012- 13 and 2013-14. Since common issue arises for consideration in both the appeals, we heard both the 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 both the cases 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.

3.

In the result, both the appeals of the Revenue are dismissed.

Order pronounced in the open court on 9th August, 2018 at Chennai.

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