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Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: SHRI N.R.S. GANESAN & SHRI S. JAYARAMAN
आदेश /O R D E R
PER N.R.S. GANESAN, JUDICIAL MEMBER:
These appeals of the Revenue are directed against the common order passed by the Commissioner of Income Tax (Appeals)-1, Chennai, dated 22.03.2018 and pertain to assessment years 2011-12, 2012-13, 2013-14 and 2014-15. We heard all these appeals together and disposing of the same by this common order.
On hearing the Ld. Departmental Representative, we find that the tax effect in this case is less than `20 lakhs. The CBDT in its Circular No.3/2018 dated 11.07.2018 instructed its officers to withdraw all the appeals pending before the ITAT where the tax effect is less than `20 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, all the appeals filed by the Revenue are dismissed.
Order pronounced in the open court after conclusion of hearing on 1st November, 2018 at Chennai.