DCIT CORPORATE CIRCLE 1 (2), CHENNAI vs M/S BHART ENGINEERING CONSTRUCTIONS COMPANY PVT LTD, CHENNAI

Income Tax Appellate Tribunal, ‘C’ BENCH : CHENNAI

Before: SHRI N.R.S. GANESAN & SHRI ABRAHAM P. GEORGE]

आदेश / O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER

There are appeals filed by the Revenue directed against orders dated 30.11.2017 of ld.Commissioner of Income-tax (Appeals)- 03, 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

ITA Nos.622 & 623/2018 :- 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Circular No.3/2018, dated 11.07.2018, pending appeals below the specified tax limit had to be withdrawn/not pressed.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 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 1st the Wednesday of August, 2018, at Chennai.

DCIT CORPORATE CIRCLE 1 (2), CHENNAI vs. M/S BHART ENGINEERING CONSTRUCTIONS COMPANY PVT LTD, CHENNAI