THE INCOME TAX OFFICER -1,, RAIGARH(CG) vs. SHRI SHRI MANISH SHUKLA L/H OF LATE, RAIGARH(CG)

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.232/RPR/2016 Assessment Year : 2008-09 ITO- 1, Shri Manish Shukla, Raigarh (CG). L/H of Late Shri Chandrapal Shukla, Vs. Village: Chhote Attarmuda, Raigarh (CG).

PAN : BPIPS1274N (Appellant) (Respondent)

: Shri Ajit Kumar Laskar, DR Department by : Assessee by Shri S. R. Rao, Adv. Date of hearing : 13-08-2018 Date of pronouncement : 13-08-2018 O R D E R PER R. K. PANDA, AM : This appeal filed by the Revenue is directed against the order dated 28.03.2016 of CIT(A), Bilaspur (CG) relating to assessment year 2008-09. 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.

2 ITA No.232/RPR/2016

in the grounds raised by the Revenue is admittedly below Rs.20 lakhs.

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.

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