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Income Tax Appellate Tribunal, ‘B’ BENCH : CHENNAI
Before: SHRI ABRAHAM P. GEORGE & SHRI DUVVURU RL REDDY]
आदेश / O R D E R
PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER
This appeal of the Revenue is directed against an order dated 08.01.2018 of ld. Commissioner of Income-tax (Appeals)-13, Chennai.
Ld. Departmental Representative fairly agreed that the tax 2. effect was less than �20,00,000/- and by virtue of para 13 of CBDT /2018 :- 2 -:
Circular No.3/2018, dated 11.07.2018, pending appeals below the specified tax limit had to be withdrawn/not pressed.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 �20,00,000/-, appeal of the Revenue cannot survive.
In the result, the appeal of the Revenue stands dismissed . 5.
Order pronounced in the open court at the time of hearing on Wednesday, the 3rd day of October, 2018, at Chennai.