DCIT CORPORATE CIRCLE 2(1), CHENNAI vs FITNESS ONE GROUP INDIA LTD., CHENNAI

Income Tax Appellate Tribunal, ‘C’ BENCH : CHENNAI

Before: SHRI ABRAHAM P.GEORGE & SHRI DUVVURU RL REDDY

For Respondent: Mr. Clement Ramesh Kumar, Mr. R. Kumar, Adv

आदेश / O R D E R

PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER

This appeal of the Revenue is directed against an order dated 27.11.2017 of the Commissioner of Income-tax (Appeals)-06, 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 No.711/2018 :- 2 -:

Circular No.3/2018, dated 11.07.2018, pending appeals below the specified tax limit had to be withdrawn/not pressed.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 ₹20,00,000/-, appeal of the Revenue cannot survive.

In the result, the appeal of the Revenue stands dismissed.

Order pronounced on the day of 1st August, 2018, at Chennai.

DCIT CORPORATE CIRCLE 2(1), CHENNAI vs. FITNESS ONE GROUP INDIA LTD., CHENNAI