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Income Tax Appellate Tribunal, ‘ C’ (SMC
Before: SHRI N.R.S. GANESAN & SHRI ABRAHAM P. GEORGE]
आदेश / O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER
This appeal of the Revenue is directed against an order dated 28.09.2017 of the Commissioner of Income-tax (Appeals)-2, Coimbatore.
Ld. Departmental Representative fairly agreed that the tax effect was less than �20,00,000/- and by virtue of para 13 of CBDT
ITA No.60/2018. :- 2 -:
Circular No.3/2018, dated 11.07.2018, pending appeals below the specified tax limit had to be withdrawn/not pressed.
None appeared on behalf of the assessee.
We have considered the submission of the ld. Departmental Representative. Since the tax effect in this appeal is less than �20,00,000/-, appeal of the Revenue cannot survive.