ITO, TIRUNELVELI vs. INDRANI CHELLADURAI CHARITIES, TIRUNELVELI

PDF · subscribers
ITA 75/CHNY/2017Status: DisposedITAT Chennai18 May 2017AY 2008-092 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 dismissed the appeal. The Departmental Representative conceded that the tax effect of the deleted disallowance was below the threshold limit prescribed by the CBDT circular for filing appeals.

What were the facts?

The Department appealed against an order of the CIT(A) which deleted a disallowance of Rs. 8,28,985. The assessee did not appear for the hearing.

What were the issues?

Whether the appeal filed by the Revenue is maintainable before the Tribunal when the tax effect is below the prescribed monetary limit as per CBDT circular.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘ A’ (SMC

Before: SHRI GEORGE MATHAN]

आदेश / O R D E R

1.

This is an appeal filed by the Department against the order of the ld. Commissioner of Income Tax (Appeals)-2, Madurai, in appeal No.0189/2014-15, dated 08.11.2016 for the assessment year 2008-2009.

2.

Shri. V. Nandakumar represented on behalf of the Revenue and none appeared on behalf of the assessee.

ITA No. 75/Mds/2017 :- 2 -:

Ld. Departmental Representative fairly admitted that 3. �8,28,985/- disallowance deleted by the ld. Commissioner of Income Tax (Appeals) and tax effect thereof was less than the limit mentioned in the CBDT circular.

I have considered the submissions of the ld. Departmental 4. Representative. By virtue of Circular No.21/2015, dated 10.12.2015, an appeal of the Revenue would not lie before this Tribunal where the tax effect is less than �10,00,000/-.

In the result, the appeal of the Revenue stands dismissed. 5.

Order pronounced in the open court at the time of hearing on Thursday, the 18th day of May , 2017, at Chennai.

Recent GST High Court judgments

Search GST case law →