DCIT, CHENNAI vs. K.THANICKACHALAM, CHENNAI
What did the Tribunal hold?
The Tribunal noted that the CBDT Circular No. 21/2015 instructs officers to withdraw appeals where the tax effect is below ₹10 lakhs. The Tribunal considered this circular binding on the Revenue.
What were the facts?
The Revenue filed an appeal against the order of the CIT(Appeals) for the assessment year 2010-11. The tax effect in this case was less than ₹10 lakhs.
What were the issues?
Whether the Revenue's appeal should be withdrawn and dismissed based on the CBDT's monetary limit for appeals.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, Chennai, dated
2014 and pertains to assessment year 2010-11. 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 10.12.2
The order continues below.
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