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Income Tax Appellate Tribunal, ‘A’ BENCH : CHENNAI
Before: SHRI ABRAHAM P.GEORGE & SHRI GEORGE MATHAN
आदेश / O R D E R
PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER:
These are appeals filed by the Revenue directed against orders dated 11.04.2017 of ld. Commissioner of Income Tax (Appeals)-19, Chennai.
Ld. Departmental Representative fairly agreed that the tax effect was less than �20,00,000/- and by virtue of para 13 of CBDT , 1774 & 1775/2017 :- 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Circular No.3/2018, dated 11.07.2018, pending appeals below the specified tax limit had to be withdrawn/not pressed.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 4. Representative. Since the tax effect in these appeals are less than �20,00,000/-, appeals of the Revenue cannot survive.
In the result, the appeals of the Revenue stand dismissed. 5.
Order pronounced on Monday, the 24th day of September, 2018, at Chennai.