D.C.I.T. CENTRAL CRICLE, RAIPUR vs. SHRI SUNIL KUMAR SHARMA, RAIPUR

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ITA 342/BIL/2014Status: DisposedITAT Raipur13 August 2018AY 2012-137 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that in view of the CBDT Circular raising the monetary limit for filing appeals, the Revenue's appeals were not maintainable. Consequently, the Cross Objections filed by the Assessees were rendered infructuous.

What were the facts?

The Revenue filed appeals before the ITAT, and the Assessees filed Cross Objections. The Revenue's counsel conceded that the tax effect in the grounds raised was below Rs. 20 lakhs.

What were the issues?

The primary issue was the maintainability of the Revenue's appeals before the Tribunal due to the tax effect being below the prescribed monetary limit as per CBDT circulars.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI R. K. PANDA & MS. SUCHITRA KAMBLE

For Appellant: Shri R. B. Doshi, CA
For Respondent: Shri P. K. Mishra, CIT(DR), Shri R. B. Doshi, CA

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.

2.

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.

3.

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.

4.

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.

5.

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.

6.

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

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