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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 A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER:
This appeal of the Revenue is directed against an order dated 19.01.2018 of the Commissioner of Income-tax (Appeals)-8, Chennai.
Ld. Departmental Representative fairly agreed that the tax effect was less than Rs.20,00,000/- and by virtue of para 13 of CBDT Circular No.3/2018, dated 11.07.2018, pending appeals below the specified tax limit had to be withdrawn/not pressed.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 Rs.20,00,000/-, appeal of the Revenue cannot survive.
In the result, the appeal of the Revenue stands dismissed.