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

आयकर अपीलीय अिधकरण ukxiqj �यायपीठ, ukxiqj म� । IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR �ी डी. क�णाकरा राव, लेखा सद�य एवं �ी िवकास अव�थी, �याियक सद�य के सम� BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.142/NAG/2018 िनधा�रण वष� / Assessment Year : 2011–12 DCIT, Central Circle–2(2), .......अपीलाथ� / Appellant Nagpur. बनाम / V/s. Shri Ramswarup Sarda, 14, Daga Lay–out, Ambazari Road, Nagpur–440033. ……��यथ� / Respondent PAN : ABOPS7386L Revenue by : Shri U. U. Kasar, DR Assessee by : Shri Vijay Agarwal, CA सुनवाई क� तारीख / Date of Hearing : 25.03.2019 घोषणा क� तारीख / Date of Pronouncement : 25.03.2019 आदेश / ORDER 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 ITA No.142/NAG/2018 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 fairly admitted that the tax effect involved in the impugned appeal is less than Rs.20 lakhs and therefore, the appeal filed by the Revenue has to be dismissed. 4. After hearing both the sides, we find the tax effect involved in the grounds raised by the Revenue in the impugned appeal is admittedly below Rs.20 lakhs. Therefore, the appeal filed by the Revenue is not maintainable in view of the CBDT Circular No.3/2018, dated 11.07.2018 which has revised the monetary limits for filing of appeals by the Department before the Tribunal with retrospective effect. As per the said Circular (supra), the monetary limit of tax effect for filing of appeals before the Tribunal by the Department has been raised to Rs.20 lakhs. We find the tax effect in the present appeal is

3 ITA No.142/NAG/2018 below Rs.20 lakhs. Therefore, without going into the merits of the issues/grounds, the present appeal is dismissed as the said appeal is in contravention of the CBDT Circular dated 11-07-2018 (supra). 5. In the result, the appeal of the Revenue is dismissed.

Order pronounced in the open Court on 25th day of March, 2019. Sd/- Sd/- (िवकास अव�थी /VIKAS AWASTHY) (डी. क�णाकरा राव/D. KARUNAKARA RAO) �याियक सद�य/JUDICIAL MEMBER लेखा सद�य/ACCOUNTANT MEMBER ukxiqj / Nagpur; �दनांक / Dated : 25th March, 2019. Sujeet आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT(A) 4. The CIT िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, ukxiqj ब�च, 5. ukxiqj / DR, ITAT, Nagpur Bench, Nagpur. गाड� फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary

4 ITA No.142/NAG/2018 आयकर अपीलीय अिधकरण, ukxiqj / ITAT, Nagpur.