DCIT, CHENNAI vs. S.KAMAL HASSAN, CHENNAI

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ITA 1290/CHNY/2013Status: DisposedITAT Chennai28 December 2015AY 2009-106 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's Circular No. 21/2015 instructs the withdrawal of appeals where the tax effect is below ₹10 lakhs. The Tribunal considered this circular binding on the revenue officers.

What were the facts?

The Income Tax Appellate Tribunal (ITAT) heard multiple appeals filed by the Revenue. The tax effect in all these cases was less than ₹10 lakhs.

What were the issues?

Whether the Revenue can proceed with appeals where the tax effect is below the threshold specified in the CBDT circular for withdrawal of appeals.

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

For Respondent: Shri G. Baskar, Advocate

Heard together (11 matters)

ITA No.1071/Mds/2015
C.O. No.68/Mds/2015
I.T.A. No.744/Mds/12
ITA No.1070/Mds/2015
C.O. No.67/Mds/2015
ITA No.1290/Mds/2013
ITA No.420/Mds/2013
ITA No.1157/Mds/2014
ITA No.2434/Mds/2014
ITA No.566/Mds/2014
ITA No.887/Mds/2015

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.21/2015 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. Cross objections also stand dismissed.

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