ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, CHHINDWARA vs. SHRI PADAM CHAND BHURA, CHHINDWARA

This appeal of the Revenue is directed against the order of ld. CIT(A)-1, Jabalpur dated 13.07.2018. The assessee has filed cross objection against the very same order of the CIT(A), therefore we heard the appeal of the Revenue and the cross objection together and disposing of the same by this common order.

When the appeal is taken up for hearing, Mr. I.B. Khandel, ld. D.R., very fairly submitted that the tax effect involved in this appeal is less than the monetary limit fixed by the CBDT for filing the appeal before this Tribunal. Therefore, he submitted that the Department may be permitted to withdraw the appeal. We heard, Shri Sapan Usrethe, the ld. counsel for the assessee also. According to ld. counsel for the assessee, the AO while giving effect to the order of the ld. CIT(A) committed the mistake and it was not correctly given effect to the order of the CIT(A), therefore, he filed the cross objection.

Having heard the ld. D.R. and the ld. counsel for the assessee, this Tribunal finds that in view of the Circular issued by the CBDT fixing the monetary limit for filing the appeal before this Tribunal, the appeal is not maintainable, therefore, the ld. D.R. has very fairly prayed for permission to withdraw the appeal. Accordingly, the appeal of the Department is dismissed as withdrawn.

Coming to the cross objection of the assessee, the only grievance of the assessee appears to be that the AO has not give effect to the order of the CIT(A) correctly while passing the consequential order. The issue of passing a consequential order is a separate cause of action arising after the order of the ACIT Circle-Chhindwara Vs. ShriPadam Chand Bhura,Chhindwara (A.Y.2012-13)

With the above observation, the appeal of the Revenue and cross objection of the assessee are dismissed. (Order pronounced in the open court on August 14th , 2020.)