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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Circular No.3/2018, dated 11.07.2018, pending appeals below the specified tax limit had to be withdrawn/not pressed.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.