What did the Tribunal hold?

The Tribunal held that the CBDT Circular No. 3/2018, which instructs to withdraw appeals with a tax effect below ₹20 lakhs, is binding on the Department. Therefore, the Revenue cannot proceed with the appeal.

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for assessment year 2012-13. The tax effect in the appeal was less than ₹20 lakhs.

What were the issues?

Whether the Revenue's appeal should be dismissed based on the CBDT's instruction to withdraw appeals with a tax effect below ₹20 lakhs.

ACIT vs Dilip Kumar J Mootha L/H of Late… | ITAT Chennai 2018

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

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

For Respondent: Shri F.C. Jain, CA

Hearing: 21.08.2018Pronounced: 21.08.2018

आदेश /O R D E R

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

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 2012-13.

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.

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.

ACIT NON CORPORATE CIRCLE 13(1), CHENNAI vs. DILIP KUMAR J MOOTHA L/H OF LATE SMT. MANJU DEVI MOOTHA, CHENNAI

What did the Tribunal hold?

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What were the issues?

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