The Dy. Commissioner of Income-tax, Circle-2(1), Trichy v. G. Karthik
[Citation -2019-LL-0916-146]

Citation 2019-LL-0916-146
Appellant Name The Dy. Commissioner of Income-tax, Circle-2(1), Trichy
Respondent Name G. Karthik
Court ITAT-Chennai
Relevant Act Income-tax
Date of Order 16/09/2019
Assessment Year 2011-12
Judgment View Judgment
Keyword Tags monetary limit • tax effect
Bot Summary: At the time of hearing, the Ld. DR submitted that the tax effect is below Rs.50 lakhs and hence the Revenue s appeal would be covered by the CBDT ITA No.3008/Chny/2018 :- 2 -: Circular No.17/2019 dated 08.08.2019, fixing the monetary limit of Rs.50 lakhs. The Ld. AR also submitted that the tax effect involved in the appeal is less than Rs.50 lakhs. On hearing both sides, we find that the tax effect in this case is less than Rs. 50 lakhs. The CBDT in its Circular No. 17/2019 dated 08.08.2019 instructed its officers to withdraw all the appeals pending before the ITAT where the tax effect is less than Rs. 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 this appeal. In the result, the appeal of the Revenue is dismissed.


IN INCOME TAX APPELLATE TRIBUNAL C BENCH: CHENNAI BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI S JAYARAMAN, ACCOUNTANT MEMBER ITA No.3008/Chny/2018 Assessment Year 2011-12 Dy. Commissioner of Income Vs. Shri G. Karthik, Tax, S/o Shri S. Gunasekaran, Circle-2(1), No.44, Prop: M/s. KGK Constructions, Williams Road, No.36 Kangeyam Road, Cantonment, Trichy 620 001. Kodumudi, Erode District. [PAN: AKGPK2255H] (Appellant) (Respondent) Appellant by Shri Pavitran Kumar, JCIT Respondent by Ms. Tasneem.H, C.A - Date of Hearing 16.09.2019 Date of Pronouncement 16.09.2019 ORDER PER SHRI S JAYARAMAN, ACCOUNTANT MEMBER Revenue filed this appeal against Order of Commissioner of Income Tax (Appeals)-1, Tiruchirapalli, in ITA No.134/14-15/CIT(A-1)/TRY dated 14.08.2018 for assessment year 2011-12. 2. At time of hearing, Ld. DR submitted that tax effect is below Rs.50 lakhs and hence Revenue s appeal would be covered by CBDT ITA No.3008/Chny/2018 :- 2 -: Circular No.17/2019 dated 08.08.2019, fixing monetary limit of Rs.50 lakhs. Ld. AR also submitted that tax effect involved in appeal is less than Rs.50 lakhs. 3. On hearing both sides, we find that tax effect in this case is less than Rs. 50 lakhs. CBDT in its Circular No. 17/2019 dated 08.08.2019 instructed its officers to withdraw all appeals pending before ITAT where tax effect is less than Rs. 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 this appeal. Accordingly, appeal stands dismissed. 4. In result, appeal of Revenue is dismissed. Order pronounced in open Court after conclusion of hearing on 16th September, 2019 in Chennai. Sd/- Sd/- (DUVVURU RL REDDY) (S. JAYARAMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Chennai, 3 Dated 16th September, 2019. EDN, Sr. PS -Copy to 1. Appellant 4. CIT 2. Respondent 5. DR 3. CIT(A) 6. GF Dy. Commissioner of Income-tax, Circle-2(1), Trichy v. G. Karthik
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