DCIT, COIMBATORE vs. DR.K.NEMINATHAN, COIMBATORE

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ITA 1267/CHNY/2017Status: DisposedITAT Chennai24 July 2017AY 2007-083 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 condoned the delay but held that the appeals were not maintainable. This was based on a CBDT circular instructing the department not to file appeals where the tax effect is below Rs. 10 lakhs.

What were the facts?

The Revenue filed six appeals before the ITAT with a delay of 13 days in each case. The tax effect in all these appeals was less than Rs. 10 lakhs.

What were the issues?

Maintainability of appeals before the ITAT in light of CBDT circulars regarding tax effect thresholds.

Which sections of the Income-tax Act were involved?

Not specified

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

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

Hearing: 24.07.2017Pronounced: 24.07.2017

आदेश /O R D E R

PER N.R.S. GANESAN, JUDICIAL MEMBER: All the appeals filed by the Revenue in respect of two independent assessees are directed against the respective order of the Commissioner of Income Tax (Appeals)-18, Chennai, dated 10.02.2017. Therefore, we heard all these appeals together and disposing of the same by this common order.

2.

There was a delay of 13 days in filing each of these appeals by the Revenue. The Revenue has filed petitions for condonation of delay in each case. We have heard the Ld. D.R. and the Ld. representative for the assessees. We find that there was sufficient cause for not filing the appeals before the stipulated time. Therefore, we condone the delay and admit the appeals.

3.

When the appeals were taken up for hearing, it was brought to our notice that the tax effect involved in all these appeals are less than `10 lakhs. In view of the latest circular issued by the CBDT, the Department is not expected to file appeals before this Tribunal wherever the tax effect is less than `10 lakhs. Even though the CBDT’s circular is binding on the Department, these appeals are filed before us. Therefore, this Tribunal is of the considered opinion that the appeals are not maintainable before this Tribunal in view of the circular issued by the CBDT instructing its officers not to file appeals wherever the tax effect is less than `10 lakhs.

4.

In view of the above, all the six appeals filed by the Revenue are dismissed as not maintainable.

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