Income Tax Appellate Tribunal - Chennai
Ito, Nagercoil vs H.Mohamed Abdul Khader, Kanyakumari on 26 September, 2018
आयकर अपील य अ धकरण, 'सी' यायपीठ, चे नई
IN THE INCOME TAX APPELLATE TRIBUNAL
'C' BENCH, CHENNAI
ी एन.आर.एस. गणेशन, या यक सद य एवं
ी एस जयरामन, लेखा सद य केसम$
BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND
SHRI S. JAYARAMAN, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No.582/Chny/2017
नधा&रण वष& / Assessment Year : 2011-12
Shri H. Mohamed Abdul Khader,
The Income Tax Officer, Standard Auditorium,
Ward - 2, v. North Street, Marthandam,
Nagercoil. Kanyakumari Dist. - 629 165.
PAN : ABWPK 1775 F
(अपीलाथ*/Appellant) (+,यथ*/Respondent)
अपीलाथ* क- ओर से/Appellant by : Shri R. Clement Ramesh Kumar,Addl.CIT
+,यथ* क- ओर से/Respondent by : Shri S. Sridhar, Advocate
सन
ु वाई क- तार ख/Date of Hearing : 26.09.2018
घोषणा क- तार ख/Date of Pronouncement : 26.09.2018
आदे श /O R D E R
PER N.R.S. GANESAN, JUDICIAL MEMBER:
This appeal of the Revenue is directed against the order of the Commissioner of Income Tax (Appeals)-3, Madurai, dated 30.12.2016 and pertaining to assessment year 2011-12.
2. On hearing the Ld. Departmental Representative, we find that the tax effect in this case is less than `20 lakhs. The CBDT in its Circular 2 I.T.A. No.582/Chny/17 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.
3. In the result, the appeal of the Revenue is dismissed.
Order pronounced in the open court after conclusion of hearing on 26th September, 2018 at Chennai.
sd/- sd/-
(एस जयरामन) (एन.आर.एस. गणेशन)
(S. Jayaraman) (N.R.S. Ganesan)
लेखा सद य/Accountant Member या यक सद य/Judicial Member
चे नई/Chennai,
4दनांक/Dated, the 26th September, 2018.
Kri.
आदे श क- + त5ल6प अ7े6षत/Copy to:
1. अपीलाथ*/Appellant 2. +,यथ*/Respondent
3. आयकर आयु8त (अपील)/CIT(A)-3, Madurai
4. Principal CIT-2, Madurai 5. 6वभागीय + त न ध/DR 6. गाड& फाईल/GF.