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Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI
Before: SHRI N.R.S. GANESAN & SHRI A. MOHAN ALANKAMONY
आदेश /O R D E R
PER N.R.S. GANESAN, JUDICIAL MEMBER:
These appeals of the Revenue are directed against the respective orders of the Commissioner of Income Tax (Appeals)-1, Chennai, dated 20.12.2016 and pertain to assessment years 2012- 13 and 2013-14. Since common issue arises for consideration in both the appeals, we heard both the appeals together and disposing of the same by this common order.
On hearing the Ld. Departmental Representative, we find that the tax effect in both the 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 this appeal. Accordingly, this appeal stands dismissed.
In the result, both the appeals of the Revenue are dismissed.
Order pronounced in the open court on 9th August, 2018 at Chennai.