ACIT, SALEM vs. B.NAGARATHINAM, RASIPURAM

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ITA 446/CHNY/2017Status: DisposedITAT Chennai19 April 2017AY 2011-122 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 these appeals.

What were the facts?

The Revenue filed appeals before the ITAT for assessment years 2009-10 to 2012-13. The tax effect involved in these appeals 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 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 D.S. SUNDER SINGH

For Respondent: Shri G. Baskar, Advocate
Hearing: 19.04.2017Pronounced: 19.04.2017

आदेश /O R D E R

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

1.

These appeals of the Revenue are directed against the common order passed by the Commissioner of Income Tax (Appeals)-18, Chennai, dated 30.11.2016 and pertain to assessment years 2009-10 to 2012-13.

2.

On hearing the Ld. Departmental Representative, we find that the tax effect involved in all the four assessment years 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 these appeals. Accordingly, these appeals stand dismissed.

3.

In the result, the appeals of the Revenue are dismissed.

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