ITO, CHENNAI vs. C.E.CHANDRASEKAR, CHENNAI

PDF · subscribers
ITA 1206/CHNY/2016Status: DisposedITAT Chennai24 October 2016AY 2012-133 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that as per CBDT circulars, appeals with a tax effect below Rs. 10,00,000/- are not maintainable. Therefore, the appeal filed by the Revenue was dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT against the order of the CIT(A) for Assessment Year 2012-13. Both the Revenue and the assessee agreed that the tax effect was below Rs. 10,00,000/-.

What were the issues?

Maintainability of the appeal before the ITAT due to low tax effect as per CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI D.S. SUNDER SINGH

For Respondent: Shri Y.Sridhar, C.A
Hearing: 24.10.2016Pronounced: 24.10.2016

आदेश /O R D E R

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

1.

This appeal of the revenue is directed against the order of the CIT(A) -4, Chennai dated 13.02.2016 and pertains to Assessment Year 2012-13.

2.

When the appeal was taken up for hearing, both Shri A.V.Sreekanth, the learned department representative and Shri Y.Sridhar, the learned representative for the assessee very fairly conceded that the tax effect involved in this case is less than Rs.10,00,000/-. Therefore, in view of the circular of the CBDT instructing its officers not to file an appeal before this Tribunal wherever, the tax effect is less than Rs.10,00,000/-, the appeal filed by the revenue is not maintainable before this Tribunal.

3.

In view of the above, the appeal of revenue stands dismissed.

Order pronounced on 24th October, 2016 at Chennai.

Recent GST High Court judgments

Search GST case law →