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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:
These appeals of the Revenue are directed against the respective orders of the Commissioner of Income Tax (Appeals)-I, Chennai, both dated 14.05.2008. 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 these cases is less than `10 lakhs. The CBDT in its Circular No.21/2015 dated 10.12.2015 instructed its officers to withdraw all the appeals pending before the ITAT where the tax effect is less than `10 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, these appeals stand dismissed.
In the result, both the appeals of the Revenue are dismissed.
Order pronounced in the open court on 1st January, 2016 at Chennai.