DCIT, CENTRAL CIT-2(4), CHENNAI vs. A GANDHIMATHI, KANCHEEPURAM

आदेश /O R D E R

PER N.R.S. GANESAN, JUDICIAL MEMBER:

These two appeals of the Revenue are directed against the respective orders of the 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 the Revenue together and disposing the same by this common order.

2 & 16/Chny/19 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 stand dismissed.

In the result, both the appeals of the Revenue stand dismissed. 3.

Order pronounced in the open court on 10th September, 2019 at Chennai.