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Income Tax Appellate Tribunal, JAIPUR BENCHES “B”, JAIPUR
Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM
3 ITA 932/JP/2015_ ACIT Vs Smt. Sudarshna Somani & 15 Ors. vk;dj vihy la-@ITA No. 476/JP/2016 fu/kZkj.k o"kZ@Assessment Year :2007-08 A.C.I.T., cuke Smt. Vasu Dev Somani, Vs. Central Circle, H.No. 26/84, Ajmer. Near Jangid Dharmshala, Azad Nagar, Madanganj, Kishangarh. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AXTPS 5462 J vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by: Smt. Rooni Paul (Addl.CIT-DR) fu/kZkfjrh dh vksj ls@ Assessee by: Shri Nikhilesh Kataria (CA) lquokbZ dh rkjh[k@ Date of Hearing : 16/06/2021 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 18/06/2021 vkns'k@ ORDER PER: SANDEEP GOSAIN, J.M. All these appeals have been filed by the Revenue against the separate orders of the ld. CIT(A)-2, Udaipur dated 20/03/2014, 21/03/2014, 10/03/2014 and 13/03/2015 for the different assessment years.
The hearing of the appeals was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic.
At the time of hearing, the ld. AR of the assessee has raised objection of maintainability of the appeals of the Revenue due to the tax effect not exceeding Rs. 20 lacs as per the CBDT Circle No. 3 of 2018 dated 11th July, 2018. The ld. A/R submitted that in the facts of the present case, tax effect in Revenue’s appeal is stated to be below the prescribed limit of Rs 20 lacs.