DCIT, CHENNAI vs. SUNDARAM CLAYTON LTD., CHENNAI

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ITA 1298/CHNY/2016Status: DisposedITAT Chennai26 October 2016AY 1998-992 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that in view of the CBDT circular, appeals with a tax effect below Rs. 10,00,000/- are not maintainable. Both parties conceded to this fact.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The assessee's counsel submitted that the tax effect was less than Rs. 10,00,000/-.

What were the issues?

Maintainability of the appeal before the ITAT based on the tax effect and CBDT circular.

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

Hearing: 26.10.02016Pronounced: 26.10.2016

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 Commissioner of Income Tax (Appeals) – 15, Chennai, dated 10.02.2016 and pertains to assessment year 1998-99.

2.

When the appeal was taken up for hearing, Sh. Saroj Kumar Parida, the Ld.counsel for the assessee, submitted that the tax effect involved in the subject matter before this Tribunal is less than `10,00,000/-. Therefore, in view of the circular issued by the CBDT, the appeal is not maintainable before this Tribunal. Sh. A.V. Sreekanth, the Ld. Departmental Representative, also very fairly conceded that the tax effect involved is less than `10,00,000/-. Therefore, this Tribunal is of the considered opinion that 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 `10,00,000/-, the appeal filed by the revenue is not maintainable before this Tribunal.

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