ACIT, CHENNAI vs. JOLIAN AUGUSTINE PRABHU, CHENNAI

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ITA 1565/CHNY/2015Status: DisposedITAT Chennai13 June 2016AY 2008-093 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 CBDT Circular No. 21/2015, which instructs to withdraw appeals with a tax effect below Rs. 10 lakhs, is binding on the Revenue. Therefore, the Revenue's appeal could not proceed.

What were the facts?

The Revenue filed an appeal before the ITAT against the order of the CIT(Appeals) for the assessment year 2008-09. The tax effect in the case was less than Rs. 10 lakhs.

What were the issues?

Whether the Revenue's appeal should be dismissed based on the CBDT's instruction to withdraw appeals with a tax effect below Rs. 10 lakhs.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, B / SMC BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN

Hearing: 13.06.2016Pronounced: 13.06.2016

Heard together (3 matters)

ITA No.1565/Mds/2015
C.O. No. 29/Mds/2016
ITA No.1565/Mds/2016

Read from the judgment's own cause title. This page is filed under one of them.

आदेश /O R D E R

1.

The appeal of the Revenue and the cross-objection of the assessee are directed against the order of the Commissioner of Income Tax (Appeals) – 14, Chennai, dated 31.03.2015 and pertains to assessment year 2008-09.

2 C.O. No.29/Mds/16 2. On hearing the Ld. Departmental Representative, we find that the tax effect in this case is less than `10 lakhs. The CBDT in its Circular No.21/2015 dated 10.12.2015 instructed its officers to withdraw all the appeals pending before the ITAT where the tax effect is less than `10 lakhs. This Tribunal is of the considered opinion that this Circular of CBDT is binding on the officers of the Department. Therefore, the Revenue cannot proceed further in this appeal. Accordingly, this appeal stands dismissed.

3.

The Cross-objection filed by the assessee is only to support the order of the CIT(Appeals). Therefore, the cross-objection becomes infructuous.

4.

In the result, both the appeal of the Revenue and the cross- objection of the assessee are dismissed.

Order pronounced in the open court on 13th June, 2016 at Chennai.

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