ITO, CHENNAI vs. DEEPAK KUMAR (HUF), CHENNAI

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ITA 1100/CHNY/2014Status: DisposedITAT Chennai08 February 2016AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the CBDT Circular No. 21/2015 instructs to withdraw appeals with a tax effect below Rs. 10 lakhs. The Tribunal held that this circular is binding on the Department.

What were the facts?

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

What were the issues?

Whether the Revenue can proceed with an appeal before the ITAT when the tax effect is below the threshold stipulated by CBDT circulars.

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: 08.02.2016Pronounced: 08.02.2016

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)-II, Chennai, dated 27.12.2013 and pertains to assessment year 2009-10.

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 8th February, 2016 at Chennai.

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