DCIT, CENTRAL CIRCLE, SAMBALPUR vs. SRI SANJAY SHARMA, BARGARH

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ITA 316/CTK/2018Status: DisposedITAT Cuttack16 July 2020AY 2012-138 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue was not maintainable as the tax effect was below the enhanced monetary limit specified in CBDT Circular No. 17/2019. Consequently, the cross-objection filed by the assessee was dismissed as infructuous.

What were the facts?

The Revenue filed an appeal before the ITAT, which was contested by the assessee on the grounds that the tax effect was below the prescribed monetary limit for filing appeals. The assessee also filed a cross-objection.

What were the issues?

Whether the appeal filed by the Revenue is maintainable considering the monetary limits prescribed by CBDT circulars for filing appeals. Applicability of enhanced monetary limits to pending appeals.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM

Hearing: 17/07/2020Pronounced: 17/07/2020

per the amendment carried out by the CBDT in Circular No.17/2019, dated 8th August, 2019, or any of the conditions etc. as available in the amended para 10 of Circular No.3/2018, dated 20th August, 2018.

Accordingly, we dismiss the appeal of the Revenue.

12.

With regard to cross objection filed by the assessee, the ld. AR supported the order of CIT(A). Since we have upheld the order of CIT(A) by dismissing the appeal of the Revenue, therefore, the cross objection filed by the assessee has become infructuous and the same is accordingly dismissed.

1.

And CO No.52/CTK/2018 13. In the result, the appeal of the Revenue as well as cross objection filed by the assessee are dismissed.

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