ACIT, CHENNAI vs. SMT. SURUMY MAMMOTTY, CHENNAI

These appeals filed by the Revenue are directed against the combined order passed by the Ld. Commissioner of Income Tax (Appeals)-18, Chennai dated 28.07.2016 in 133 & 134/2014-15 for the assessment years 2006-07, 2009-10 & 2010- 11 passed U/s.250(6) r.w.s. 153C & 153(A) of the Act.

There is a delay of 3 days in filing the appeals by the Revenue. The Ld.ACIT has furnished an affidavit before us stating that the delay was due to the misplacement of file and the time taken for tracing the file. It was therefore pleaded by the Ld.DR that the short delay in filing the appeals may be condoned. The Ld.AR strongly objected to the submission of the Ld.DR. After hearing both the parties, we are of the considered view that the short delay in filing the appeals by the Revenue deserves to be condoned. Accordingly we hereby condone the delay of 3 days in filing the appeals by the Revenue and proceed to hear the case on merits.

At the outset, the Ld.AR submitted before us that the above mentioned appeals are not maintainable due to the Circular No.21/2013 dated 10.12.2015 issued by the CBDT with respect to monetary limit. Hence, it was pleaded that the appeals of the Revenue may be dismissed. The Ld. DR could not controvert to the submission of the Ld.AR.

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.10 lakhs. In the above mentioned appeals of the assessee the tax effect is less than Rs.10 lakhs. Therefore, we hereby dismiss the appeals filed by the Revenue as not maintainable.

In the result the appeals filed by the Revenue are dismissed in limini.