ACIT NON CORPORATE CIRCLE 10 (1), CHENNAI vs. SHRI. BHAGAWAN DAS DHANANJAYA DAS, CHENNAI

All these appeals of the Revenue in the case of different assessees are directed against the respective orders of the Commissioner of Income Tax (Appeals)-12, Chennai, dated 20.02.2018 and pertain to assessment year 2012-13. Since common issue arises for consideration in all these appeals, we heard 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 all 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, all these appeals stand dismissed.

In the result, all the appeals of the Revenue are dismissed.