DCIT, CHENNAI vs. AMITA TECHNICAL CO PVT LTD., CHENNAI

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ITA 562/CHNY/2017Status: DisposedITAT Chennai29 August 2017AY 2007-082 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 held that the CBDT Circular No. 21/2015, which instructs officers to withdraw appeals with a tax effect below Rs. 10 lakhs, is binding. Therefore, the Revenue could not proceed with the appeal.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for the assessment year 2007-08. The tax effect in the appeal was less than Rs. 10 lakhs.

What were the issues?

Whether the Revenue is bound by the CBDT circular regarding the withdrawal of appeals with a low tax effect before the ITAT.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

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

For Respondent: Ms. S. Sriniranjani, Advocate
Hearing: 29.08.2017Pronounced: 29.08.2017

आदेश /O R D E R

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

1.

This appeal of the Revenue is directed against the order of the Commissioner of Income Tax (Appeals)-1, Chennai, dated 29.12.2016 and pertains to assessment year 2007-08.

2.

On hearing the Ld. Departmental Representative, we find that the tax effect in this case is less than `10 lakhs. The CBDT in its Circular No.21/2015 dated 10.12.2015 instructed its officers to withdraw all the appeals pending before the ITAT where the tax effect is less than `10 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.

3.

In the result, the appeal of the Revenue is dismissed.

Order pronounced in the open court on 29th August, 2017 at Chennai.

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