The Dy. Commissioner of Income-tax, Central Circle-2(4), Chennai v. A Gandhimathi
[Citation -2019-LL-0910-14]

Citation 2019-LL-0910-14
Appellant Name The Dy. Commissioner of Income-tax, Central Circle-2(4), Chennai
Respondent Name A Gandhimathi
Court ITAT-Chennai
Relevant Act Income-tax
Date of Order 10/09/2019
Assessment Year 2011-12
Judgment View Judgment
Keyword Tags monetary limit • tax effect
Bot Summary: We heard both these appeals of the Revenue together and disposing the same by this common order. 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 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 of the Revenue stand dismissed. Order pronounced in the open court on 10th September, 2019 at Chennai.


IN INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA Nos.12 & 16/Chny/2019 Assessment Years : 2011-12 & 2015-16 Dy. Commissioner of Income Smt. Gandhimathi, Tax, v. Prop: East West Gandhimathi Central Circle-2(4), Combined Industries, Chennai. Survey No.503/2A2A, Mambakkam Salai, Echankadu, Kayar, Kancheepuram District 603110. PAN : AGUPA2409B (Appellant) (Respondent) - Appellant by : Ms. R. Anitha, JCIT Respondent by : Shri Philip George, Advocate Date of Hearing : 10.09.2019 Date of Pronouncement : 10.09.2019 ORDER PER N.R.S. GANESAN, JUDICIAL MEMBER: These two appeals of Revenue are directed against respective orders of Commissioner of Income Tax (Appeals)-18, Chennai dated 18.09.2018 and pertaining to Assessment Years 2011-12 & 2015-16. We heard both these appeals of Revenue together and disposing same by this common order. 2 I.T.A. Nos.12 & 16/Chny/19 2. On hearing Ld. Departmental Representative, we find that tax effect in these cases is less than `50 lakhs. CBDT in its Circular 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 of Revenue stand dismissed. Order pronounced in open court on 10th September, 2019 at Chennai. Sd/- Sd/- (RAMIT KOCHAR) (N.R.S. Ganesan) Accountant Member Judicial Member Chennai, Dated, 10 September, 2019. EDN, Sr. PS Copy to: 1. -Appellant 2. Respondent 3. CIT(A) 4. CIT, 5. DR 6. GF. Dy. Commissioner of Income-tax, Central Circle-2(4), Chennai v. Gandhimathi
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