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Income Tax Appellate Tribunal, “D” BENCH, CHENNAI
Before: SHRI GEORGE MATHAN & SHRI S. JAYARAMAN
आदेश/ O R D E R
PER S. JAYARAMAN, ACCOUNTANT MEMBER :
The Revenue filed this appeal against the order of Commissioner of Income Tax (Appeals)-2, Chennai in dated 30.06.2017 for assessment year 2010-11.
On hearing the Ld. DR, we find that the tax effect in this case is less than Rs. 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 Rs. 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 this appeal. Accordingly, this appeal stands dismissed.
In the result, the Revenue’s appeal is dismissed. 3.
Order pronounced in the open court on 30th October, 2018 at Chennai.