ITO NON CORPORATE WARD 13(1), CHENNAI vs. P.ANBAZHAGAN, CHENNAI

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ITA 1052/CHNY/2018Status: DisposedITAT Chennai21 August 2018AY 2013-142 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 held that the CBDT Circular No. 3/2018, instructing withdrawal of appeals with a tax effect below ₹20 lakhs, is binding on the Revenue. Therefore, the appeal could not proceed.

What were the facts?

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

What were the issues?

Whether the Revenue is bound by CBDT instructions to withdraw appeals with a low tax effect, and if so, whether the appeal should be dismissed on that ground.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

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

For Respondent: Shri S. Parthasarathy, CA
Hearing: 21.08.2018Pronounced: 21.08.2018

आदेश /O R D E R

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

1.

This appeal of the Revenue is directed against the order of the Commissioner of Income Tax (Appeals)-14, Chennai, dated 30.10.2017 and pertains to assessment year 2013-14.

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 this appeal. Accordingly, this appeal stands dismissed.

3.

In the result, the appeal of the Revenue is dismissed. Order pronounced in the open court after conclusion of hearing on 21st August, 2018 at Chennai.

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