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Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI
Before: SHRI N.R.S. GANESAN & SHRI RAMIT KOCHAR
आदेश /O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: These appeals of the Revenue are directed against the order passed by the Commissioner of Income Tax (Appeals)–1, Chennai dated 28.02.2018 and pertains to the assessment years 2011-12 & 2012-13.
2 & 1642/Chny/2018 2. 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. Therefore, the Revenue cannot proceed further in these appeals. Accordingly, these appeals stands dismissed.
In the result, the appeals filed by the Revenue stands dismissed.
Order pronounced in the court on 13th January, 2020 at Chennai.