What did the Tribunal hold?

The Tribunal noted that the tax effect for all assessment years was below the specified limit. The Revenue was unable to demonstrate otherwise, leading to the dismissal of the appeals.

The Revenue filed appeals for multiple assessment years. The assessee contended that the tax effect in each appeal was below the threshold specified in CBDT Circular No. 3/2018 for withdrawal of appeals.

What were the issues?

Whether the Revenue's appeals should be withdrawn or not pressed based on the tax effect threshold stipulated in CBDT Circular No. 3/2018.

ACIT vs Late T K Vijayaram (Indl.)… | ITAT Chennai 2018

Income Tax Appellate Tribunal, ‘ B’ BENCH : CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI ABRAHAM P. GEORGE]

For Respondent: Shri. K.B. Muralidharan, C.A

आदेश / O R D E R

PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER

These are appeals of the Revenue for assessment years 2007- 08, 2008-09, 2009-10, 2010-11, 2011-12 and 2013-2014. , 370 to 374/18 :- 2 -:

Ld. Counsel for the assessee has filed a chart according to which the tax effect, considering relief given by the ld. CIT(A), for each of the year is less than �20,00,000/-. Ld. Authorised Representative submitted that by virtue of clause 13 of CBDT Circular No.3/2018, dated 11.07.2018, pending appeals below the specified tax limit had to be withdrawn/not pressed by the Revenue.

Per contra, ld. Departmental Representative submitted that 3.

in one of the years tax effect might be more than �20,00,000/-.

We have considered the rival contentions and perused the orders of the authorities below. Ld. Departmental Representative was unable to point out in which year tax effect, was beyond the specified tax limit for filing an appeal. Chart filed by the assessee is reproduced hereunder:-

Sl. A.Y revised Relief Tax Sur Cess Total Tax No income income by rate effect in ₹ by AO by CIT(A) CIT(A)

1 2007-08 2118/CH/17 21,84.072 6,97,479 14,86,593 30% 10% 2% 33.66% 5,00,387 2 2008-09 370/CH/18 96,67,951 48,21,132 48,46,819 30% 10% 3% 33.99% 16,47,434 3 2009-10 371/CH/18 27,04,590 30,52,202 -3,47,612 30% 10% 3% 33.99% -1,18,153 4 2010-11 372/CH/18 63,20,777 38,60,974 24,59,803 30% 0% 3% 30.90% 7,60,079 5 2011-12 373/CH/18 86,62,756 43,17,811 43,44,945 30% 0% 3% 30.90% 13,42,588 2013-14 374/CH/18 82,04,512 52,70,012 29,34,500 30% 6 0% 3% 30.90% 9,06,761 , 370 to 374/18 :- 3 -:

Considering clause 13 of CBDT Circular No.3/2018, dated 11.07.2018, we are of the opinion, that appeals of the Revenue cannot survive for any of the impugned assessment years.

In the result, appeals of the Revenue stand dismissed.

Order pronounced on Monday, the 23rd day of July, 2018, at Chennai.

ACIT, CENTRAL CIRCLE -2, TRICHY vs. LATE T K VIJAYARAM (INDL.) REPRESENTED BY SMT.V VIMALA, W/O. LATE T.K. VIJAYARAM, THENI

What did the Tribunal hold?

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