THE INCOME TAX OFFICER, JANGIR-CHAMPA, JANJGIR CHAMPA vs. SHRI SHRI NAVAL AGRAWAL, JANJGIR-CHAMPA (C.G.)

ITA 197/BIL/2016Status: DisposedITAT Raipur13 August 2018AY 2007-087 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that in view of the CBDT Circular No. 03/2018, which raised the monetary limits 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?

Whether appeals filed by the Revenue are maintainable when the tax effect is below the monetary limit prescribed by the CBDT circular. The maintainability of Cross Objections filed by the Assessees.

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER

ITA Nos.274 & 275/RPR/2014 Assessment Years : 2007-08 & 2008-09 DCIT, Central Circle, Manish Sharma, Raipur (CG). “Sharma Pariwar”, Vs. Gokul Chandrama Mandir Road, Budhapara, Raipur (CG). PAN : AOBPS4413A (Appellant) (Respondent)

C.O. Nos.46 & 47/RPR/2015 (In ITA Nos.274 & 275/RPR/2014) Assessment Years : 2007-08 & 2008-09 Manish Sharma, DCIT, Central Circle, “Sharma Pariwar”, PAN : AOBPS4413A (Appellant) (Respondent)

ITA Nos.276 to 279/RPR/2014 Assessment Years : 2008-09, 2009-10, 2011-12 & 2012-13 DCIT, Central Circle, Manoj Sharma, Raipur (CG). “Panchavati”, Vs. Gokul Chandrama Mandir Road, Budhapara, Raipur (CG). PAN : ANUPS9548Q (Appellant) (Respondent)

C.O. Nos.66 to 69/RPR/2015 (In ITA Nos.276 to 279/RPR/2014) Assessment Years : 2008-09, 2009-10, 2011-12 & 2012-13 Manoj Sharma, DCIT, Central Circle, “Panchavati”, PAN : ANUPS9548Q (Appellant) (Respondent)

ITA Nos.284 & 285/RPR/2014 Ass

The order continues below.

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