What did the Tribunal hold?

The Tribunal noted that the tax effect was less than Rs. 20,00,000/-. Consequently, the appeal filed by the Revenue could not be sustained.

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The Departmental Representative agreed that the tax effect was below the threshold specified in CBDT Circular No. 3/2018.

What were the issues?

Whether the Revenue's appeal should be withdrawn or not pressed due to a low tax effect as per CBDT circular.

ACIT vs J Ilavarassi | ITAT Chennai 2018

Income Tax Appellate Tribunal, ‘B’ (SMC

Before: SHRI ABRAHAM P.GEORGE

Hearing: 31.10.2018

: 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virtue of para 13 of CBDT Circular No.3/2018, dated 11.07.2018, pending appeals below the specified tax limit had to be withdrawn/not pressed.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

ACIT CENTRAL CIRCLE 2 (2), CHENNAI vs. J ILAVARASSI, CHENNAI

What did the Tribunal hold?

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