DCIT CORPORATE CIRCLE 2(1), CHENNAI vs. FORD MOTORS PVT LTD., CHENNAI

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ITA 2512/CHNY/2017Status: DisposedITAT Chennai06 August 2018AY 2014-152 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 found merit in the assessee's submission that the appeal was not maintainable as the tax effect was below the prescribed monetary limit. Therefore, the appeal filed by the Revenue was dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for the assessment year 2002-03. The assessee's representative argued that the appeal was not maintainable due to a CBDT circular on monetary limits.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT based on the CBDT's circular regarding monetary limits for filing appeals.

Which sections of the Income-tax Act were involved?

Section 250(6),Section 143

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

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

Hearing: 06.08.2018

आदेश / O R D E R

Per A. Mohan Alankamony, AM:-

1.

The appeal by the Revenue is directed against the order passed by the learned Commissioner of Income Tax (Appeals)-6, Chennai, dated 14.08.2017 in for the assessment year 2002-03 passed U/s.250(6) r.w.s. 143 of the Act.

2.

At the outset, the Ld.AR submitted before us that the above mentioned appeal is not maintainable due to the latest Circular No.3/2018 dated 11.07.2018 issued by the CBDT with respect to monetary limit. Hence, it was pleaded that the appeal of the Revenue

may be dismissed. The Ld. DR could not controvert to the submission of the Ld.AR.

3.

After hearing both sides we find merit in the submission of the Ld.AR. The CBDT has directed the Revenue not to file appeal before the Tribunal where the tax effect does not exceed Rs.20 lakhs. In the above mentioned appeal of the assessee the tax effect is less than Rs.20 lakhs. Therefore, we hereby dismiss the appeal filed by the Revenue as not maintainable.

4.

In the result appeal of the Revenue is dismissed.

Order pronounced in the open court on the 06th August, 2018 at Chennai.

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