What did the Tribunal hold?

The Tribunal, following a CBDT circular instructing not to file appeals with a tax effect below Rs. 10 lakhs, held that the Revenue's appeals were not maintainable.

The Revenue filed appeals before the ITAT for assessment years 2008-09, 2009-10, and 2010-11. Both the assessee and the Revenue's counsel submitted that the tax effect in these appeals was less than Rs. 10 lakhs.

What were the issues?

Maintainability of Revenue's appeals before the ITAT based on the tax effect, in light of CBDT circulars.

ACIT vs K.K.Sakkariya, Kerala | ITAT Chennai 2017

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

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

Hearing: 30.05.2017Pronounced: 30.05.2017

O R D E R

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

These appeal of the Revenue are directed against the common order of the Commissioner of Income Tax (Appeals)-18, Chennai dated 07.10.2016 and pertains to the assessment years 2008-09, 2009-10 & 2010-11.

When the appeals are taken for hearing both the Ld. counsel for the assessee Shri S. Sridhar and the Ld. Departmental Representative Shri S.V.M. Prasad submitted that the tax effect involved in these appeal are less than Rs.10 lakhs. In view of the latest circular issued by the Central Board of Direct Taxes (CBDT), instructing its officers not to file an appeal before this Tribunal, wherein the tax effect is less than Rs.10 lakhs, this Tribunal is of the considered opinion that the appeals filed by the Revenue are not maintainable. Accordingly the appeals of the Revenue stands dismissed.

In the result, all the appeals of the Revenue stands dismissed.

Order pronounced in the open court on 30th May, 2017 at Chennai.

ACIT, COIMBATORE vs. K.K.SAKKARIYA, KERALA

What did the Tribunal hold?

What were the facts?

What were the issues?

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