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Income Tax Appellate Tribunal, ‘ B’ BENCH : CHENNAI
Before: SHRI N.R.S. GANESAN & 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 29.09.2017 of the Commissioner of Income-tax (Appeals)- 3, Chennai.
Ld. Counsel for the assessee pointed out the tax effect in this 2. case was less than �20,00,000/- and hence an appeal would not lie
ITA No.3225/2017 :- 2 -: before this Tribunal by virtue of CBDT Circular No.3/2018, dated 11.07.2018
Per contra, ld. Departmental Representative fairly agreed 3. that the tax effect was less than �20,00,000/- and by virtue of para 13 of the Circular mentioned (supra) pending appeals before the specific tax limit had to be withdrawn/not pressed.
We have considered the rival contentions and perused the orders of the authorities below. Considering the submissions of the ld. Authorised Representative and the tax effect in this appeal which is less than �20,00,000/-, appeal of the Revenue cannot survive.