ACIT, CHENNAI vs. EDAC INDUSTRIAL SERVICES LIMITED, CHENNAI

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ITA 181/CHNY/2016Status: DisposedITAT Chennai23 March 2016AY 2012-132 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 noted that the CBDT Circular No. 21/2015 instructs officers to withdraw appeals with a tax effect below ₹10 lakhs. The Tribunal considered this circular binding on the Department.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The tax effect in the appeal was less than ₹10 lakhs.

What were the issues?

Whether the Revenue should proceed with an appeal before the ITAT when the tax effect is below the threshold specified by the CBDT for withdrawal of appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

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

Hearing: 23.03.2016Pronounced: 23.03.2016

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) – 6, Chennai, dated 17.12.2015 and pertains to the assessment year 2012-13.

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.

In the result, the appeal of the Revenue is dismissed.

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