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Income Tax Appellate Tribunal, ‘A’ 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: All the appeals filed by the Revenue in respect of two independent assessees are directed against the respective order of the Commissioner of Income Tax (Appeals)-18, Chennai, dated 10.02.2017. Therefore, we heard all these appeals together and disposing of the same by this common order.
There was a delay of 13 days in filing each of these appeals by the Revenue. The Revenue has filed petitions for condonation of delay in each case. We have heard the Ld. D.R. and the Ld. representative for the assessees. 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.
When the appeals were taken up for hearing, it was brought to our notice that the tax effect involved in all these appeals are less than `10 lakhs. In view of the latest circular issued by the CBDT, the Department is not expected to file appeals before this Tribunal wherever the tax effect is less than `10 lakhs. Even though the CBDT’s circular is binding on the Department, these appeals are filed before us. Therefore, this Tribunal is of the considered opinion that the appeals are not maintainable before this Tribunal in view of the circular issued by the CBDT instructing its officers not to file appeals wherever the tax effect is less than `10 lakhs.
In view of the above, all the six appeals filed by the Revenue are dismissed as not maintainable.