ACIT NON CORPORATE CIRCLE 10 (1), CHENNAI vs. M/S SADHANA ENTERPRISES , CHENNAI

Both the appeals filed by the Revenue are directed against the common order passed by the Commissioner of Income Tax (Appeals)-12, Chennai and pertaining to assessment years 2012-13 and 2013-14. Since common issues arise for consideration in these appeals, we heard both the appeals together and disposing of the same by this common order.

There was a delay of one day in filing both the appeals by the Revenue. The Revenue has filed petitions for condonation of delay. We find that there was sufficient cause for not filing the appeals before the stipulated time. Therefore, we condone the delay and admit the appeals.

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, both the appeals stand dismissed.

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