Income Tax Appellate Tribunal - Chennai
Ito Non Corporate Ward-10(4), Chennai vs Aboobucker Thamim Ansari, Chennai on 13 February, 2020
आयकर अपील य अ धकरण, 'डी' यायपीठ, चे नई
IN THE INCOME TAX APPELLATE TRIBUNAL, 'D' BENCH : CHENNAI
ी इंटूर रामा राव, लेखा सद य एवं
ी ध ु व
ु आर.एल रे डी, या यक सद य के सम
[BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER
AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER]
आयकर अपील सं./I.T.A. No.1448/CHNY/2019.
नधा$रण वष$ /Assessment year : 2011-2012.
The Income Tax Officer, Vs. Shri. Aboobucker Thamim Ansari,
Non-Corporate Ward 10(4) No.40/42, Azad Nagar,
Chennai-34 Aminjikarai,
Chennai 600 029.
[PAN AFUPT 0739E]
(अपीलाथ /Appellant) ( यथ /Respondent)
अपीलाथ( क) ओर से/ Appellant by : Ms. R. Anitha, IRS, JCIT.
+,यथ( क) ओर से /Respondent by : Shri. Anandd Babunath, C.A.
सन
ु वाई क) तार ख/Date of Hearing : 13-02-2020
घोषणा क) तार ख /Date of Pronouncement : 13-02-2020
आदे श / O R D E R
PER INTURI RAMA RAO, ACCOUNTANT MEMBER
This is an appeal filed by the Revenue directed against the order of the Commissioner of Income Tax (Appeals)-12, Chennai ('CIT(A)' for short) dated 28.02.2019 for the Assessment Year (AY) 2011-2012.
:- 2 -: ITA No.1448/2018
2. It is stated before us that the tax effect in this case is less than Rs.50 lakhs and therefore, the Circular No. 17/2019 dated 08.08.2019 issued by the Central Board of Direct Taxes (CBDT) in exercise of its power vested under Sec. 268A(1) of the IT Act comes into play wherein, the monetary limit for filing the appeal by the Revenue before the ITAT and various High Courts as well as Apex Court are revised with an object of the reducing the tax litigation. Vide para 3 of the said circular (supra) it is stated that in cases where the tax effect in the appeals to be filed before the Appellate Tribunal does not exceed C50 lakhs appeals should not be filed. Thus taking a note of CBDT Circular No. 17/2019, dated 08.08.2019 and considering the fact that the tax effect in the instant appeal is less than Rs.50 lakhs, the present appeal deserves to be dismissed as not pressed / not maintainable. However, we make it clear that the issues raised in the instant appeal is left open to be examined in the appropriate proceedings, if arises, in future. At the same time, we also make it clear that if the appeal fall in any of the exceptions referred to in the above said CBDT Circular, the Revenue is at liberty to move an application for recalling the order if so advised. Accordingly, in the light of CBDT circular No.17/2019 dated 08/08/2019, the appeal filed by the Revenue stands dismissed.
:- 3 -: ITA No.1448/2018
3. In the result, the appeal filed by the Revenue stands dismissed.
Order pronounced on 13th day of February, 2020, at Chennai.
Sd/- Sd/-
(ध ु व
ु आर.एल रे डी) (इंटूर रामा राव)
(DUVVURU RL REDDY) (INTURI RAMA RAO)
या!यक सद#य/JUDICIAL MEMBER लेखा सद य/ACCOUNTANT MEMBER
चे नई/Chennai
2दनांक/Dated: 13th February, 2020.
KV
आदे श क) + त4ल5प अ6े5षत/Copy to:
1. अपीलाथ(/Appellant 3. आयकर आयु7त (अपील)/CIT(A) 5. 5वभागीय + त न<ध/DR
2. +,यथ(/Respondent 4. आयकर आय7
ु त/CIT 6. गाड$ फाईल/GF