DCIT, CHENNAI vs. M.KAMLESH KUMAR, CHENNAI
What did the Tribunal hold?
The Tribunal dismissed the Revenue's appeal as un-admitted because the tax effect was below the CBDT's monetary limit for filing appeals. The Revenue's counsel conceded to this submission.
What were the facts?
The Revenue filed an appeal against the deletion of a gross profit addition by the CIT(A). The assessee argued that the tax effect was below the monetary limit for appeals set by the CBDT.
What were the issues?
Whether the Revenue's appeal is maintainable before the Tribunal given the tax effect being below the prescribed monetary limit.
AI-generated summary — verify with the full judgment below
Before: Shri A. Mohan Alankamony & Shri Duvvuru RL Reddy
O R D E R
PER DUVVURU RL REDDY, JUDICIAL MEMBER:
This appeal filed by the Revenue is directed against the order of the Commissioner of Income Tax (Appeals) 18, Chennai dated 27.02.2015 relevant to the assessment year 2011-12. The only effective ground raised in the appeal of the Revenue is that the ld. CIT(A) has erred in deleting the gross profit addition of ₹.46,82,685/- as no supported by any basis or evidence and as amounting to double addition.
At the time of hearing the ld. Counsel for the assessee has submitted that the tax effect in the appeal filed by the Revenue is less than the monetary limit of ₹.20,00,000/- fixed by the CBDT to file an appeal by the Revenue before the Tribunal as per the CBDT Circular No. 03/2018, dated 11.07.2018. The ld. DR fairly conceded the submissions made by the ld. Counsel for the assessee. Being so, the Revenue authorities are precluded from filing the appeal before the Tribunal, since the tax effect is less than ₹.20,00,000/- in this appeal. Accordingly, the appeal filed by the Revenue is dismissed as un-admitted.
In the result, the appeal filed by the Revenue is dismissed. Order pronounced on the 31st December, 2018 at Chennai.
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