What did the Tribunal hold?

The Tribunal held that the Revenue was precluded from filing the appeal as the tax effect was less than the prescribed monetary limit. Therefore, the appeal was dismissed as un-admitted.

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for the assessment year 2010-2011. Both parties agreed that the tax effect in the appeal was below the monetary limit set by the CBDT for filing appeals.

What were the issues?

Whether an appeal filed by the Revenue can be admitted when the tax effect is below the monetary limit prescribed by CBDT circulars.

ACIT vs Tvs E-Servicetec Limited, Chennai | s.143(3) | ITAT Chennai 2016

Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI

Before: SHRI CHANDRA POOJARI & SHRI G. PAVAN KUMAR

For Respondent: Shri. R. Vijayaraghavan, Advocate

आदेश / O R D E R PER G. PAVAN KUMAR, JUDICIAL MEMBER:

The appeal filed by the Revenue is directed against order of the Commissioner of Income-tax (Appeals)-11, Chennai in Dated 30.12.2014 for the assessment year 2010-

ITA No.1111/Mds/2015. :- 2 -:

2011 passed u/s.143(3) of the Income Tax Act, 1961 (herein after referred to as ‘the Act’).

At the time of hearing, both the parties fairly conceded that 2. tax effect in this appeal is less than monetary limit of � 10,00,000/- fixed by the CBDT to file an appeal by the Revenue before the Tribunal as per the CBDT Circular No.21/2015, Dated 10th December, 2015. Being so, the Revenue authorities are precluded from filing the appeal before the Tribunal, since the tax effect is less than �10,00,000/- in this appeal. Accordingly, Revenue appeal is dismissed as un-admitted

In the result, the appeal of the Revenue is dismissed. 3.

Order pronounced on Friday, the 5th day of February, 2016, at Chennai.

ACIT, CHENNAI vs. TVS E-SERVICETEC LIMITED, CHENNAI

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Which sections of the Income-tax Act were involved?

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