ACIT, CHENNAI vs. SMT. ZARINA MANZOOR, CHENNAI

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ITA 635/CHNY/2012Status: DisposedITAT Chennai28 December 2015AY 2003-046 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the CBDT Circular dated 10.12.2015 instructs officers to withdraw appeals where the tax effect is below ₹10 lakhs. The Tribunal considered this circular binding on the department.

What were the facts?

The Revenue filed multiple appeals before the ITAT. The tax effect in all these cases was less than ₹10 lakhs.

What were the issues?

Whether the Revenue is bound by the CBDT circular to withdraw appeals with a low tax effect. The applicability of CBDT circulars to pending ITAT 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

Hearing: 28.12.2015Pronounced: 28.12.2015

Heard together (11 matters)

ITA No.1994/Mds/2015
ITA No.1996/Mds/2015
I.T.A. No.635/Mds/12
ITA No.1793/Mds/2015
ITA No.1820/Mds/2014
ITA No.2207/Mds/2015
ITA No.2166/Mds/2015
ITA No.69/Mds/2014
ITA No.2097/Mds/2015
ITA No. 1221/Mds/2013
ITA No. 625/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 BENCH:

1.

These appeals of the Revenue in respect of different assessees are directed against the respective orders of the Commissioner of Income Tax (Appeals). We heard all these 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 cases is less than `10 lakhs. The CBDT in its Circular No.F.No.279/Misc/142/2007-ITJ(Pt) dated 10.12.2015 instructed its officers to withdraw all the appeals pending before the ITAT where the tax effect is less than `10 lakhs. This Tribunal is of the considered opinion that this Circular of CBDT is binding on the officers of the Department. Therefore, the Revenue cannot proceed further in these appeals. Accordingly, these appeals stand dismissed.

3.

In the result, these appeals of the Revenue are dismissed.

Order pronounced in the open court on 28th December, 2015 at Chennai.

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