ACIT, MADURAI vs. R.BHARAGTHWAJ, MADURAI

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ITA 375/CHNY/2017Status: DisposedITAT Chennai26 April 2017AY 2006-072 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 found merit in the assessee's submission that the appeal was not maintainable as the tax effect was below the monetary limit stipulated by the CBDT. Therefore, the appeal filed by the Revenue was held to be not maintainable.

What were the facts?

The Revenue appealed against the CIT(A)'s order deleting an addition of Rs. 76,126/-. The assessee's representative argued that the appeal was not maintainable due to CBDT circulars on monetary limits for appeals.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the Tribunal based on CBDT circulars regarding monetary limits for appeals.

Which sections of the Income-tax Act were involved?

Section 250(6),Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI A.MOHAN ALANKAMONY & SHRI DUVVURU RL REDDY

Hearing: 26.04.2017

आदेश / O R D E R

Per A. Mohan Alankamony, AM:-

1.

This appeal by the Revenue is directed against the order passed by the learned Commissioner of Income Tax (Appeals)-2, Madurai dated 18.11.2016 in for the assessment year 2006-07 passed U/s.250(6) r.w.s. 143(3) & 147 of the Act.

2.

The Revenue has raised several grounds in its appeal, however the crux of the issue is that the Ld.CIT(A) has erred in deleting the addition of Rs.76,126/- due to disallowance of certain expenditure.

3.

At the outset, the Ld.AR submitted before us that the appeal is not maintainable due to the Circular No.21/2013 dated 10.12.2015 issued by the CBDT with respect to monetary limit. Hence, it was pleaded that the appeal of the Revenue may be dismissed. The Ld. DR could not controvert to the submission of the Ld.AR.

4.

After hearing we find merit in the submission of the Ld.AR. The CBDT has directed the Revenue not to file appeal before the Tribunal where the tax effect does not exceed Rs.10 lakhs. In the case of the assessee the tax effect is much less than Rs.10 lakhs stipulated by the CBDT in the circular supra. Therefore, we hereby hold that the appeal filed by the Revenue is not maintainable.

5.

In the result the appeal filed by the Revenue is dismissed.

Order pronounced in the open court on the 26th April, 2017.

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