DCIT, CHENNAI vs. DOSHI HOUSING LIMITED, CHENNAI

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ITA 1756/CHNY/2016Status: DisposedITAT Chennai01 September 2016AY 2009-102 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 held that the appeal filed by the revenue was not maintainable. This was based on a CBDT circular instructing officers not to file appeals where the tax effect is less than Rs. 10,00,000/-.

What were the facts?

The revenue filed an appeal against the CIT(A)'s order for AY 2009-10. The primary issue was a disallowance made by the assessing officer under Section 14A of the Act.

What were the issues?

Whether an appeal filed by the revenue is maintainable before the Tribunal when the tax effect is below the prescribed limit as per CBDT circular.

Which sections of the Income-tax Act were involved?

Section 14A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI A. MOHAN ALANKAMONY

For Respondent: Shri G.Baskar, Advocate
Hearing: 01.09.2016Pronounced: 01.09.2016

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) - 1, Chennai dated 01.03.2016 and pertains to Assessment Year 2009-10.

2.

Shri A.V.Sreekanth, the learned department representative submitted that the only issue arises for consideration is disallowance made by the assessing officer under Section 14A of the Act. The learned representative further submitted that the tax effect involved in this case is less than Rs.10,00,000/-.

3.

We heard Shri G.Baskar, the learned counsel for the assessee also. It is not in dispute that the tax effect involved in this appeal is less than Rs.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 Rs.10,00,000/-, the appeal filed by the revenue is not maintainable before this Tribunal.

4.

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

Order pronounced on 01st September, 2016 at Chennai.

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