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Income Tax Appellate Tribunal, ‘A’/SMC BENCH : CHENNAI
Before: SHRI ABRAHAM P.GEORGE
अपीलाथ" क" ओर से/ Appellant by : Shri B.Sadadevan, JCIT ""यथ" क" ओर से /Respondent by : None सुनवाई क" तारीख/Date of Hearing : 31-10-2018 घोषणा क" तारीख /Date of Pronouncement : 31-10-2018 आदेश आदेश आदेश / O R D E R आदेश This appeal of the Revenue is directed against an order dated 23.04.2018 of the Commissioner of Income-tax (Appeals)-2, Chennai.
At the time of hearing, none appeared on behalf of the 2. Respondent/Assessee. On perusal of the records, I find that the tax effect in this case is less than ₹20,00,000/- and hence appeal would not lie before this Tribunal by virtue of CBDT Circular No.3/2018, dated 11.07.2018. learned Departmental Representative fairly agreed to :- 2 -: this. The tax effect in this appeal being less than ₹20,00,000/-, such appeal cannot survive.
In the result, the appeal of the Revenue stands dismissed .
Order pronounced on Wednesday, the 31st day of October, 2018, at Chennai. अ"ाहम पी.जॉज" (ABRAHAM P. GEORGE) लेखा लेखा लेखा सद"य लेखा सद"य सद"य/ACCOUNTANT MEMBER सद"य चे"ई/Chennai "दनांक/Dated: 31st October, 2018 Somu