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Income Tax Appellate Tribunal, ‘ B’ BENCH : CHENNAI
Before: SHRI GEORGE MATHAN & SHRI A.MOHAN ALANKAMONY
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)-3, Coimbatore in appeal No.70/16-17 dated 20.09.2016 for the assessment year 2011-12.
Mrs. Ruby George represented on behalf of the Revenue, and Mr.R.Kumar represented on behalf of the Assessee.
3. When the appeal is taken up for hearing, the ld.D.R submitted a copy of letter received from the I.T.O, Tirupur dated 28.08.2018 addressed to The Principal Commissioner of Income Tax-3, Coimbatore & copy to ld.D.R, wherein the A.O clearly mentioned that the tax effect in the appeal No.3268/2016 - c/o. G.Achiathal– PAN:ANSPG 2569 H is `14.86 lakhs for assessment year 2011-12, and also mentioned that the case does not fall under any of the exceptional clause as mentioned in para-10 of Board’s Circular No.3/2018 dated 11.07.2018.
At the outset, the representatives for the Revenue and the assessee very fairly 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.
After considering the A.O’s letter filed by the ld.D.R and the submissions of both the sides, we are of the considered opinion that the Circular of CBDT No.3/2018 dated 11.07.2018 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.