ITO, CHENNAI vs. SHAM SUNDER N.KHEMLANI, BANGALORE

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ITA 1170/CHNY/2017Status: DisposedITAT Chennai21 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 definition of 'tax' under Section 2(43) does not include surcharge and cess. Since the tax amount itself was less than ₹10,00,000, the appeal was not maintainable as per CBDT Circular No. 21/2015.

What were the facts?

The Revenue appealed against the deletion of a disallowance of ₹33,00,000 made by the Assessing Officer under Section 69B. The total tax demand, including surcharge and cess, exceeded ₹10,00,000.

What were the issues?

Whether the appeal filed by the Revenue is maintainable when the tax amount is less than ₹10,00,000, excluding surcharge and cess.

Which sections of the Income-tax Act were involved?

Section 69B,Section 2(43)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ (SMC

Before: SHRI ABRAHAM P. GEORGE]

आदेश / O R D E R

In this appeal, Revenue is aggrieved that the ld.

1.

Commissioner of Income Tax (Appeals) deleted a disallowance of �33,00,000/- made by the ld. Assessing Officer u/s. 69B of the Income Tax Act, 1961 (in short ‘’the Act’’).

ITA No. 1170/Mds/2017. :- 2 -:

2.

I find from the assessment order that the gross tax comes to �9,69,853/-. Though alongwith the Surcharge / Education Cess, the total demand exceeds �10,00,000/-, definition of ‘tax’ given in section 2(43) of the Act, does not give any scope for including such items in ‘tax’. Since the tax is less than �10,00,000/-, I am of the opinion that by virtue of CBDT Circular No.21/2015, dated 10th December, 2015, an appeal will not lie to the Tribunal.

In the result, the appeal of the Revenue is dismissed. 3.

Order pronounced in the open court at the time of hearing on 21st August, 2017, at Chennai.

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