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Income Tax Appellate Tribunal, ‘D’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi
Date of concluding the hearing : February 28th , 2019 Date of pronouncing the order : March 20th ,2019
O R D E R Per J. Sudhakar Reddy :- The undisputed fact in this appeal is that the tax effect does not exceed the monetary limit of Rs.20,00,000/-, fixed by the CBDT Circular No.3/2018, F. NO. 279/Misc. 142/2007-ITJ (Pt), dt. 11th July, 2018. As mandated by this above referred Circular No. 3/2018, the appeal of the revenue is dismissed. 2. In the result, appeal of the revenue is dismissed. Kolkata, the 20th March, 2019.
Sd/- Sd/- [S.S. Viswanethra Ravi] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 20.03.2019 (RS, Sr. PS)
M/s. Orient Paper & Industries Limited Copy of the order forwarded to: 1. DCIT, Circle-6(1), Kol. 2. M/s Orient Paper & Industries Ltd., 9/1, R.N. Mukherjee Road, Kol-1. 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.