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Income Tax Appellate Tribunal, ‘B’ 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 three appeals of the Revenue are directed against the respective orders of the Commissioner of Income Tax (Appeals) and relate to three different assessees.
On hearing Ld. Departmental Representative, we find that the tax effect in all the three appeals 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 all these appeals. Accordingly, all the three appeals are dismissed.
In the result, all the three appeals filed by the Revenue are dismissed.
Order pronounced in the open court on 17th December, 2015 at Chennai.