What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal as un-admitted. This was based on the Ld. DR's concession that the tax effect was below the monetary limit prescribed by CBDT circulars for filing appeals.

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for the assessment year 2012-13. At the time of hearing, no one appeared on behalf of the assessee.

What were the issues?

Whether the Revenue's appeal should be admitted for hearing given the tax effect and CBDT circulars regarding monetary limits for appeals.

DCIT vs Subramanian Engineering Ltd. | ITAT Chennai 2017

Income Tax Appellate Tribunal, “C” BENCH, CHENNAI

Before: SHRI SANJAY ARORA & SHRI G. PAVAN KUMAR

Hearing: 01.03.2017Pronounced: 03.03.2017

आदेश /O R D E R

PER G. PAVAN KUMAR, JUDICIAL MEMBER:

The appeal filed by the Revenue is directed against order of the Commissioner of Income Tax (Appeals)-15, Chennai in 15/2015-16 dated 23.09.2016 for the assessment year 2012-13 passed u/s. 143(3) and 250 of the Income Tax Act, 1961 (herein after referred to as 'the Act').

:-2-: I.T.A. No. 3318/Mds/2016

At the time of hearing none appeared on behalf of the assessee and the Ld. DR conceded and filed letter dated 01.03.2007 as the tax effect in this appeal is less than monetary limit of Rs. 10,00,000/-, fixed by the CBDT to filed an appeal by the Revenue before the Tribunal as per the CBDT Circular No. 21/2015, dated 10th December, 2015 and the Revenue authorities are precluded from filing and prosecuting the appeal before the Tribunal. Accordingly, Revenue appeal is dismissed as un-admitted.

In the result, the appeal of the Revenue is dismissed.

Order pronounced on Friday, the 03rd day of March, 2017 at Chennai.

DCIT, CHENNAI vs. SUBRAMANIAN ENGINEERING LTD., CHENNAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments