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Income Tax Appellate Tribunal, ‘B’ (SMC
Before: SHRI ABRAHAM P.GEORGE
: Mr.B.Sagadevan, JCIT Department by Assessee by : Mr.T.Vasudevan, Adv. : 30.10.2018 सुनवाई क4 तार"ख/Date of Hearing : 31.10.2018 घोषणा क4 तार"ख /Date of Pronouncement आदेश / O R D E R PER ABRAHAM P.GEORGE, ACCOUNTANT MEMBER:
This appeal of the Revenue is directed against an order dated 22.02.2018 of the Commissioner of Income-tax (Appeals)-18, 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virtue of para 13 of CBDT Circular No.3/2018, dated 11.07.2018, pending appeals below the specified tax limit had to be withdrawn/not pressed. :- 2 -:
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 filed by the Revenue stands dismissed.
Order pronounced on the 31st day of October, 2018, in Chennai. (अ"ाहम पी. जॉज") (ABRAHAM P.GEORGE) लेखा सद"य/ACCOUNTANT MEMBER