DCIT, CHENNAI vs. MUSTAQ AHMED, CHENNAI

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ITA 2042/CHNY/2015Status: DisposedITAT Chennai21 December 2015AY 2010-112 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 held that CBDT Circular No. 21/2015, which instructs to withdraw appeals with a tax effect below Rs. 10 lakhs, is binding on the Department. Therefore, the Revenue cannot proceed with the appeal.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). 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 stipulated by CBDT circulars for withdrawal of appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI

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

Hearing: 22.12.2015Pronounced: 22.12.2015

आदेश /O R D E R

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

1.

This appeal of the Revenue is directed against the order of the Commissioner of Income Tax (Appeals) – 18, Chennai, dated 23.07.2015 and pertains to assessment year 2010-11.

2.

On hearing 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 10.12.2015 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 this appeal. Accordingly, this appeal stands dismissed.

3.

In the result, this appeal filed by the Revenue is dismissed.

Order pronounced in the open court on 22nd December, 2015 at Chennai.

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