ITO, CHENNAI vs. PROU INDIA ENGINEERING PVT. LTD., CHENNAI

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ITA 1464/CHNY/2016Status: DisposedITAT Chennai09 August 2016AY 2009-103 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 in view of the CBDT circular regarding tax effect, the appeal filed by the revenue was not maintainable. Therefore, the appeal was dismissed.

What were the facts?

The revenue filed an appeal before the ITAT against the order of the CIT(A). The assessee did not appear for the hearing. The Department Representative submitted that the tax effect was less than Rs. 10,00,000/-.

What were the issues?

Maintainability of the revenue's appeal before the ITAT due to low tax effect as per CBDT circular.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

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

Hearing: 09.08.2016Pronounced: 09.08.2016

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) -3, Chennai dated 29.02.2016 and pertains to Assessment Year 2009-10.

2.

When the appeal was taken up for hearing, no one appeared for the assessee even though the notice of hearing was served on the assessee. The learned Department Representative very fairly submitted that the tax effect involved in this case 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.

3.

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

Order pronounced in the open court on 09th August, 2016 at Chennai.

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