ACIT, CHENNAI vs. RITIKA RAI, CHENNAI

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ITA 131/CHNY/2017Status: DisposedITAT Chennai09 March 2017AY 2012-132 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 cannot proceed with these appeals.

What were the facts?

The Revenue filed appeals before the ITAT against the orders of the CIT(A) for assessment years 2007-08 to 2011-12. The tax effect in these appeals was less than Rs. 10 lakhs.

What were the issues?

Whether appeals with a tax effect below the threshold specified in CBDT circulars are maintainable before the ITAT.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI CHANDRA POOJARI

For Respondent: Shri D. Anand, Advocate
Hearing: 09.03.2017Pronounced: 09.03.2017

आदेश /O R D E R

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

1.

These appeals of the Revenue are directed against the respective orders of the Commissioner of Income Tax (Appeals)-18, Chennai, dated 25.10.2016 and pertain to assessment years 2007- 08 to 2011-12.

2 to 134/Mds/17 2. On hearing the Ld. Departmental Representative, we find that the tax effect in this case 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, all these appeals stand dismissed.

3.

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

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