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Income Tax Appellate Tribunal, ‘A/SMC’ BENCH : CHENNAI
Before: SHRI ABRAHAM P.GEORGE
आदेश / O R D E R
PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER
This appeal of the Revenue is directed against an order dated 01.03.2018 of the Commissioner of Income-tax (Appeals), Puducherry.
Ld. Departmental Representative submitted that the tax 2. 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virtue of para 13 of CBDT Circular No.3/2018, dated 11.07.2018, pending appeals below the specified tax limit had to be withdrawn/not pressed.
We have considered the submission of the ld. Departmental 3. 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.