ITO, NAGAPATTINAM vs. S.MOHANAPRIYA, VELANKANNI

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ITA 1790/CHNY/2015Status: DisposedITAT Chennai19 February 2016AY 2008-092 pages
AI SummaryDismissed

What did the Tribunal hold?

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

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). At the time of hearing, no one appeared for the assessee, and the Departmental Representative conceded that the tax effect was below the monetary limit for filing an appeal.

What were the issues?

Whether the Revenue's appeal is maintainable before the Tribunal when the tax effect is below the prescribed monetary limit.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI CHANDRA POOJARI & SHRI G. PAVAN KUMAR

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

1.

The appeal filed by the Revenue is directed against order of the Commissioner of Income-tax (Appeals)-2, Tiruchirapalli in dated 19.05.2015 for the assessment year 2008-2009 passed u/s.143(3) r.w.s.147 and 250 of the Income Tax Act, 1961 (herein after referred to as ‘the Act’).

ITA No.1790/Mds/2015 :- 2 -:

At the time of hearing, none appeared on behalf of the 2. assessee and we decided to proceed the case on merits and heard the submissions of ld. Departmental Representative. The ld. Departmental Representative fairly conceded that tax effect in this appeal is �8,52,525/- which 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.

3.

In the result, the appeal of the Revenue is dismissed Order pronounced on Friday, the 19th day of February, 2016, at Chennai.

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