ITO, COIMBATORE vs. SRI P.SUBRAMANI, COIMBATORE
What did the Tribunal hold?
The Tribunal held that CBDT Circular No. 21/2015, which instructs to withdraw appeals with a tax effect below ₹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 an order of the CIT(A) for the assessment year 2009-10. The tax effect in the appeal was less than ₹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 specified by CBDT circulars 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
PER N.R.S. GANESAN, JUDICIAL MEMBER:
This appeal of the Revenue is directed against the order of the Commissioner of Income Tax (Appeals)-I, Coimbatore 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
The order continues below.
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