ITO, KANCHEEPURAM vs. SHRI D. KARUPPAIAH, THIRUVALLUR

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ITA 2253/CHNY/2013Status: DisposedITAT Chennai19 February 2016AY 2009-104 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal condoned the delay in the assessee's appeal and dismissed it as withdrawn. The Revenue's appeal was dismissed as not maintainable due to a low tax effect, following a CBDT circular.

What were the facts?

The assessee withdrew their appeal, and the Revenue's appeal was considered. The Revenue's appeal involved a tax effect of less than ₹10 lakhs.

What were the issues?

Whether the Revenue's appeal is maintainable when the tax effect is below the threshold specified 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 CHANDRA POOJARI

For Respondent: Shri Howard Deusser, JCIT
Hearing: 27.01.2016Pronounced: 19.02.2016

Heard together (2 matters)

ITA No.357/Mds/2014
ITA No. 2253/Mds/2013

Read from the judgment's own cause title. This page is filed under one of them.

आदेश /O R D E R

PER N.R.S. GANESAN, JUDICIAL MEMBER:

1.

Both the assessee and the Revenue have filed appeals against the order of the Commissioner of Income Tax (Appeals)-3, Chennai, dated 19.09.2013 and pertain to assessment year 2009-

10.

We heard both the appeals together and disposing of the same by this common order.

2.

There was a delay of 18 days in filing this appeal by the assessee. The assessee has filed a petition for condonation of delay. We have heard the Ld. representative and the Ld. D.R. We find that there was sufficient cause for not filing the appeal before the stipulated time. Therefore, we condone the delay and admit the appeal.

3.

When the appeal of the assessee was taken up for hearing, the Ld. representative for the assessee submitted that he is not pressing the appeal and hence, the assessee may be permitted to withdraw the appeal. Accordingly, the appeal of the assessee is dismissed as withdrawn.

3 I.T.A. No.2253/Mds/13 4. Now coming to Revenue’s appeal, the only issue arises for consideration is with regard to relief given by the CIT(Appeals) to the extent of `15,07,000/-. The tax effect on this amount of `15,07,000/- is less than `10 lakhs. This Tribunal is of the considered opinion that in view of the latest Circular issued by the CBDT in Circular No. 21/2015 dated 10.12.2015, the Department was instructed to withdraw all the appeals pending before the Tribunal wherever the tax effect is less than `10 lakhs. In view of the above circular of CBDT, this Tribunal is of the considered opinion that the Revenue’s appeal is not maintainable. Hence, the appeal filed by the Revenue stands dismissed.

5.

In the result, both the appeals filed by the assessee and the Revenue are dismissed.

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