DY CIT CENTRAL CIRCLE-2(2), NAGPUR vs. SHRI RAMSWARUP SARDA, NAGPUR

ITA 142/NAG/2018Status: DisposedITAT Nagpur25 March 2019AY 2011-20124 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 revised monetary limit stipulated by the CBDT Circular No. 3/2018.

What were the facts?

The Revenue filed an appeal before the ITAT against the order of the CIT(A). The assessee submitted that the tax effect involved in the appeal was below Rs. 20 lakhs.

What were the issues?

Whether the appeal filed by the Revenue is maintainable in light of the CBDT circular revising the monetary limits for filing appeals before the Tribunal.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI D. KARUNAKARA RAO, AM & SHRI VIKAS AWASTHY, JM

Hearing: 25.03.2019Pronounced: 25.03.2019

PER D. KARUNAKARA RAO, AM: This appeal is filed by the Revenue against the order of CIT(A)-3, Nagpur dated 26.03.2018 for the Assessment Year 2011-12. 2

2.

Before us, ld. counsel for the assessee submitted that the tax effect involved in the grounds raised by the Revenue is below Rs.20 lakhs. Therefore, in view of the latest CBDT Circular No.03/2018 [F.No.279/Misc.142/2007-ITJ (Pt)] dated 11th July, 2018 which is applicable even to pending appeals, the appeal filed by the Revenue is not maintainable.

3.

The ld. DR fair

The order continues below.

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