What did the Tribunal hold?

The Tribunal noted that the tax effect was indeed below Rs. 20 lakhs. Relying on the CBDT Circular, the Tribunal held that the appeals filed by the Revenue were not maintainable due to the revised monetary limits.

The Revenue filed two appeals before the ITAT against the common order of the CIT(A). The assessee contended that the tax effect involved in the grounds raised by the Revenue was below Rs. 20 lakhs.

What were the issues?

The primary issue was whether the Revenue's appeals were maintainable before the Tribunal given the tax effect involved and the prevailing CBDT circular on monetary limits for appeals.

Asstt. CIT, Raipur (Cg) vs M/S Xpress Mining Private… | ITAT Raipur 2019

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY & DR. MITHA LAL MEENA

For Appellant: Shri S. R. Rao, Adv

For Respondent: Shri V. B. Sargar, Addl. CIT, Shri S. R. Rao, Adv

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER ITA Nos.103 & 104/RPR/2012 Assessment Years : 2006-07 & 2008-09 ACIT, Circle-2(1) Xpress Mining Private Limited, Raipur (CG). C/o Shri Pawan Kumar Agrawal, Pyarelal Agrawal Marg Punjab Oil Vs. Mill Gali Ramsagarpara, Raipur (CG).

PAN : AAACX0411B (Appellant) (Respondent) Department by : Shri V. B. Sargar, Addl. CIT Assessee by : Shri S. R. Rao, Adv. Date of hearing : 13-05-2019 Date of pronouncement : 13-05-2019 O R D E R PER DR. MITHA LAL MEENA, AM :

There are two appeals under consideration by the Revenue. Both the appeals are against the common order of the CIT(A), Raipur (CG) dated 31.05.2012 relating to assessment years 2006-07 and 2008-09 respectively.

The ld. counsel for the assessee, at the outset, 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

2 ITA Nos.103 & 104/RPR/2012

(Pt)] dated 11th July, 2018 which is applicable even to pending appeals, the appeal filed by the Revenue is not maintainable.

The ld. DR for the Revenue, on the other hand, fairly conceded that the tax effect involved in the grounds raised by the Revenue is admittedly below Rs.20 lakhs.

We have heard the rival submissions made by both the sides. It is an admitted fact that the tax effect involved in the grounds raised by the Revenue is less than Rs.20 lakhs. Therefore, in view of the latest CBDT Circular cited (supra) raising the monetary limits for filing of the appeals before the Tribunal which is applicable even to pending appeals, the appeal filed by the Revenue is dismissed.

In the result, both the appeals of the Revenue are dismissed.

Order pronounced in the open Court on this 13th May, 2019.

Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (DR. MITHA LAL MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 13-05-2019.

Sujeet

3 ITA Nos.103 & 104/RPR/2012

Copy of order to: - 1) The Appellant 2) The Respondent 3) The CIT 4) The CIT(A) 5) The DR, I.T.A.T., Raipur. By Order //True Copy// Sr. Private Secretary ITAT, Raipur

ASSTT. CIT, RAIPUR (CG) vs. M/S XPRESS MINING PRIVATE LIMITED, RAIPUR (CG)

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