ITO, DINDIGUL vs. G.S.JEEVANANTHTAM, ODDANCHATRAM

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ITA 2153/CHNY/2015Status: DisposedITAT Chennai29 February 2016AY 2003-20042 pages
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 Department. Therefore, the Revenue cannot proceed with the appeal.

What were the facts?

The Revenue filed an appeal before the ITAT against the order of the CIT(A) for the assessment year 2003-04. The tax effect in the appeal was less than Rs. 10 lakhs.

What were the issues?

Whether the Revenue's appeal should be withdrawn based on the CBDT's monetary limit for appeals to the ITAT.

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: 29.02.2016Pronounced: 29.02.2016

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)-1, Madurai, dated 31.08.2015 and pertains to assessment year 2003-04.

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.

Order pronounced in the open court on 29th February, 2016 at Chennai.

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