ITO, TRICHY vs. R.SENAPATHY, ARIYALUR

ITA 2813/CHNY/2014Status: DisposedITAT Chennai29 December 2015AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the CBDT Circular No. 21/2015, which instructs to withdraw appeals with a tax effect below Rs. 10 lakhs, is binding on the Revenue officers. Therefore, the appeal cannot proceed.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for the assessment year 2011-12. The tax effect in the appeal was less than Rs. 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 in the CBDT circular.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI A. MOHAN ALANKAMONY

Hearing: 29.12.2015Pronounced: 29.12.2015

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

This appeal of the Revenue is directed against the order of the Commissioner of Income Tax (Appeals), Tiruchirapalli, dated

13.08.

2014 and pertains to assessment year 2011-12. 2 I.T.A. No.2813/Mds/14

2.

On hearing the Ld. Departmental Representative, we find that the tax effect in this case is less than `10 lakhs. The CBDT

The order continues below.

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