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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR
Before: SHRI R. K. PANDA & MS. SUCHITRA KAMBLE
PER BENCH : The above batch of appeals filed by the Revenue are directed against the separate orders of the CIT(A), Raipur (CG) relating to different assessment
years as mentioned above. The respective assessees have also filed Cross Objections against the appeals filed by the Revenue. For the sake of
convenience, these were heard together and are being disposed of by this common order.
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 (Pt)] dated 11th July, 2018 which is applicable even to pending appeals, the appeal filed by the Revenue is not maintainable.
The ld. DR 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 in each case. 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 appeals filed by the Revenue are dismissed.
Since all the appeals filed by the Revenue are dismissed the Cross
Objections filed by the respective assessees become infructuous and, therefore,
the same are dismissed.
In the result, all the appeals filed by the Revenue and the Cross
Objections filed by the respective assessees are dismissed.
Order pronounced in the open Court at the time of hearing itself i.e. on this 13th August, 2018.
Sd/- Sd/- (SUCHITRA KAMBLE) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 13-08-2018. Sujeet 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