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Income Tax Appellate Tribunal, “A” BENCH: KOLKATA
Before: Shri P. M. Jagtap & Shri S.S. Viswanethra Ravi
ACIT, Central Circle-2(3), Kolkata Appellant Vs. M/s Alipore Condominiums & Investments Pvt. Ltd. Respondent [PAN: AAECA 2881 L] For the Appellant : Shri A. K. Nayak, CIT-DR For the Respondent : Shri A. K. Tibrewal, FCA & Shri Amit Agarwal, Advocate Date of hearing : 18.12.2018 Date of pronouncement : 27.02.2019 ORDER Shri S.S. Viswanethra Ravi, JM:
In the revenue appeal, the undisputed fact 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As mandated by this above referred Circular No. 3/2018, the appeal is dismissed as withdrawn.
In the result, the appeal of the revenue is dismissed.
Order pronounced in the open court on 27.02.2019.