The Deputy Commissioner of Income-tax, Corporate Circle – 1(2), Chennai v. Buzzworks Business Services Pvt. Ltd
[Citation -2019-LL-0903-86]

Citation 2019-LL-0903-86
Appellant Name The Deputy Commissioner of Income-tax, Corporate Circle – 1(2), Chennai
Respondent Name Buzzworks Business Services Pvt. Ltd.
Court ITAT-Chennai
Relevant Act Income-tax
Date of Order 03/09/2019
Assessment Year 2013-14
Judgment View Judgment
Keyword Tags monetary limit • tax effect
Bot Summary: PAN : AACCB8364P Appellant by : Ms. R. Anitha, JCIT Respondent by : Shri S. Sridhar, Advocate Date of Hearing : 27.08.2019 Date of Pronouncement : 03.09.2019 ORDER PER N.R.S. GANESAN, JUDICIAL MEMBER: Both the appeals of the Revenue are directed against the common order passed by the Commissioner of Income Tax-1, Chennai, dated 22.08.2018 and pertain to assessment years 2013-14 and 2014-15. On hearing the Ld. Departmental Representative, we find that the tax effect in these cases is less than 50 lakhs. The CBDT in its Circular 2 I.T.A. Nos.3225 3226/Chny/18 No.17/2019 dated 08.08.2019 increased the monetary limit for filing appeal before this Tribunal and instructed its officers to withdraw all the appeals pending before the ITAT where the tax effect is less than 50 lakhs. This Tribunal is of the considered opinion that this Circular of CBDT is binding on the officers of the Department. The Revenue cannot proceed further in these appeals. In the result, both the appeals filed by the Revenue stand dismissed. Order pronounced in the court on 3rd September, 2019 at Chennai.


IN INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.3225 & 3226/Chny/2018 Assessment Years : 2013-14 & 2014-15 Deputy Commissioner of M/s Buzzworks Business Services Income Tax, v. Pvt. Ltd., Corporate Circle 1(2), No.730, New No.212, Chennai - 600034. PLA Rathna Towers, 3rd floor, Anna Salai, Chennai - 600006. PAN : AACCB8364P (Appellant) (Respondent) Appellant by : Ms. R. Anitha, JCIT Respondent by : Shri S. Sridhar, Advocate Date of Hearing : 27.08.2019 Date of Pronouncement : 03.09.2019 ORDER PER N.R.S. GANESAN, JUDICIAL MEMBER: Both appeals of Revenue are directed against common order passed by Commissioner of Income Tax (Appeals)-1, Chennai, dated 22.08.2018 and pertain to assessment years 2013-14 and 2014-15. 2. On hearing Ld. Departmental Representative, we find that tax effect in these cases is less than `50 lakhs. CBDT in its Circular 2 I.T.A. Nos.3225 & 3226/Chny/18 No.17/2019 dated 08.08.2019 increased monetary limit for filing appeal before this Tribunal and instructed its officers to withdraw all appeals pending before ITAT where tax effect is less than `50 lakhs. This Tribunal is of considered opinion that this Circular of CBDT is binding on officers of Department. Therefore, Revenue cannot proceed further in these appeals. Accordingly, these appeals stand dismissed. 3. In result, both appeals filed by Revenue stand dismissed. Order pronounced in court on 3rd September, 2019 at Chennai. sd/- sd/- (Inturi Rama Rao) (N.R.S. Ganesan) Accountant Member Judicial Member Chennai, 7 Dated, 3rd September, 2019. Copy to: Appellant Respondent CIT(A)-1, Chennai Principal CIT, Chennai-1, Chennai 9 DR GF. Deputy Commissioner of Income-tax, Corporate Circle 1(2), Chennai v. Buzzworks Business Services Pvt. Ltd
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