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Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: SHRI N.R.S. GANESAN & SHRIA. MOHAN ALANKAMONY
आदेश /O R D E R
PER BENCH:
These appeals of the Revenue in respect of independent assessees are directed against the respective orders of the Commissioner of Income Tax (Appeals)-II, Coimbatore, for the assessment years 2000-01 to 2009-10.
On hearing the Ld. Jr. Standing Counsel, we find that the tax effect in these cases 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 of the Revenue stand dismissed.
5 to 1309 & 1312/Chny/10 I.T.A. Nos.1313 to 1317 & 1319/Chny/10 I.T.A. Nos.1432 & 143(3)/Chny/10 I.T.A. Nos.1434, 1435, 1437 & 1439/Chny/10 I.T.A. Nos.1440 & 1445/Chny/10 I.T.A. Nos.137 & 138/Chny/13 I.T.A. Nos.1447 & 1448/Chny/10 I.T.A. No.1446/Chny/10 I.T.A. No.461/Chny/12 I.T.A. Nos.145 & 147/Chny/13 Order pronounced in the open court after conclusion of hearing on 24th October, 2018 at Chennai.