ACIT CORPORATE CIRCLE 2, COIMBATORE vs LATE SHRI. K RAMESH REP. BY L/H SHRI. ADITYA VISHNU, COIMBATORE

Income Tax Appellate Tribunal, ‘ A’ BENCH : CHENNAI

Before: SHRI ABRAHAM P GEORGE & SHRI GEORGE MATHAN

आदेश / O R D E R

PER GEORGE MATHAN , JUDICIAL MEMBER

This is an appeal filed by the Revenue against the order of the Commissioner of Income-tax (Appeals)-1, Coimbatore in dated 01.03.2018 for the assessment year 2013-14.

Mr.Sanath Kumar Raha, represented on behalf of the Revenue and none represented on behalf of the Assessee.

3. When the appeal is taken up for hearing, the representative of the Revenue submitted that the tax effect involved in this appeal is less than `20 lakhs. It was a submission that the CBDT in its latest 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. The ld.A.R in his written submission dated 24.09.2018 reiterated the same fact put forth by the ld.D.R before us. 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, the appeal filed by the Revenue stands dismissed.

In the result, the appeal filed by the Revenue is dismissed.

Order pronounced in the open court after conclusion of hearing on 03rd October, 2018, at Chennai.

ACIT CORPORATE CIRCLE 2, COIMBATORE vs. LATE SHRI. K RAMESH REP. BY L/H SHRI. ADITYA VISHNU, COIMBATORE