DCIT, CHENNAI vs. SMT. LEELABAI, CHENNAI

ITA 1788/CHNY/2008Status: DisposedITAT Chennai01 January 2016AY 2004-052 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that CBDT Circular No. 21/2015 instructs withdrawal of appeals with a tax effect below Rs. 10 lakhs. Following this circular, the Tribunal held that the Revenue could not proceed with these appeals.

What were the facts?

The Revenue filed appeals before the ITAT against orders of the CIT(A). The tax effect in these appeals was less than Rs. 10 lakhs.

What were the issues?

Whether the Revenue is bound by CBDT circulars regarding the withdrawal of appeals based on tax effect.

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

For Respondent: Dr. Anita Sumanth, Advocate
Hearing: 31.12.2015Pronounced: 01.01.2015

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

These appeals of the Revenue are directed against the respective orders of the Commissioner of Income Tax (Appeals)-I,

Chennai, both dated 14.05.2008. We heard both the appeals

together and disposing of the same by this common order.

2.

On hearing the Ld. Departmental Representative, we find that the tax effect in these ca

The order continues below.

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