ACIT, CHENNAI vs. GANAPATHI SELVAGANAPATHI, CHENNAI

ITA 1996/CHNY/2015Status: DisposedITAT Chennai28 December 2015AY 2005-066 pages
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 tax effect below ₹10 lakhs.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

ITA No.1994/Mds/2015
ITA No.1996/Mds/2015

Read from the judgment's own cause title. This page is filed under one of them.

आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम"

BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER

आयकर अपील सं./ITA No.1994/Mds/2015 "नधा"रण वष" / Assessment Year : 2009-10

The Deputy Commissioner of M/s Hotel Raj Park Pvt. Ltd., Income Tax, v. 180, TTK Road, Alwarpet, Corporate Circle – 2(2), Chennai - 600 018. Chennai - 600 034. PAN : AAACM 2368 N (अपीलाथ"/Appellant) (""यथ"/Respondent)

अपीलाथ" क" ओर से/Appellant by : Dr. B. Nischal, JCIT ""यथ" क" ओर से/Respondent by : Sh.T.S. Lakshmi Venkataraman, CA

आयकर अपील सं./ITA No.1996/Mds/2015 "नधा"रण वष" / Assessment Year : 2005-06

The Assistant Commissioner of Shri Ganapathi Selvaganapathi, Income Tax, v. No.119, Lloyds Road, Royapettah, Corporate Circle – 4(1), Chennai - 600 014. Chennai - 600 034. PAN : ASAPS 6743 G (अपीलाथ"/Appellant) (""यथ"/Respondent)

अपीलाथ" क" ओर से/Appellant by : Dr. B. Nischal, JCIT ""यथ" क" ओर से/Respondent by : Shri S. Ganapathy, FCA I.T.A. Nos. 1820 & 69, /Mds/2014 I.T.A. No.

The order continues below.

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