ASSISTANT COMMISSIONER OF INCOME-TAX, CORPORATE CIRCLE 1(1), CHENNAI vs. DEVA INTERIORS PRIVATE LIMITED, CHENNAI

PDF · subscribers
ITA 1719/CHNY/2024Status: DisposedITAT Chennai18 October 2024AY 2013-142 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 noted that the tax effect in the appeal was below the monetary limit prescribed by the CBDT for filing appeals. Therefore, the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against an order for assessment year 2013-14. The assessee did not appear for the hearing.

What were the issues?

Whether an appeal filed by the Revenue is maintainable when the tax effect is below the prescribed monetary limit.

Which sections of the Income-tax Act were involved?

CBDT Circular No. 06/2024

AI-generated summary — verify with the full judgment below

Before: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunatha

For Appellant: Ms. Gouthami Manivasagam, JCIT
Hearing: 17.10.2024Pronounced: 18.10.2024

Year: 2013-14 The Assistant Commissioner of Vs. Deva Interiors Private Limited, 105, K-Block, 16th Street, Anna Income Tax, Corporate Circle 1(1), Nagar East, Chennai 600 102. Chennai. [PAN:AACCD4020E] (अपीलाथ�/Appellant) (��थ�/Respondent) अपीलाथ� की ओर से / Appellant by : Ms. Gouthami Manivasagam, JCIT ��थ� की ओर से/Respondent by : None सुनवाई की तारीख/ Date of hearing : 17.10.2024 घोषणा की तारीख /Date of Pronouncement : 18.10.2024 आदेश /O R D E R

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

1.

This appeal filed by the Revenue is directed against the order dated 08.04.2024 passed by the ld. Commissioner of Income Tax, National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2013-14.

2.

We find no representation on behalf of the assessee nor any application filed seeking adjournment. Thus, the assessee-respondent called absent and set exparte. We proceed to decide the appeal after hearing the ld. DR basing on the material available on record.

3.

When the appeal was taken up for hearing, we note that the tax effect in the appeal filed by the Revenue is less than the monetary limit of ₹.60,00,000/- fixed by the CBDT to file an appeal by the Revenue before the Tribunal as per the CBDT Circular No. 06/2024, dated 17.09.2024. The ld. DR fairly conceded and being so, the Revenue authorities are precluded from filing the appeal before the Tribunal, since the tax effect is less than ₹.60,00,000/- in this appeal. Thus, the appeal filed by the Revenue is liable to be dismissed as not maintainable. Accordingly, the appeal filed by the Revenue is dismissed.

4.

In the result, the appeal filed by the Revenue is dismissed. Order pronounced on 18th October, 2024 at Chennai.

Recent GST High Court judgments

Search GST case law →