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

ITA 232/BIL/2016Status: DisposedITAT Raipur13 August 2018AY 2008-092 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the tax effect was indeed below Rs. 20 lakhs. Following the CBDT circular which raised the monetary limits for appeals, the Tribunal held that the appeal filed by the Revenue was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The assessee argued that the tax effect was below Rs. 20 lakhs, making the appeal not maintainable as per CBDT Circular No. 03/2018.

What were the issues?

Whether an appeal filed by the Revenue is maintainable before the Tribunal when the tax effect is below the monetary limit prescribed by the latest CBDT circular.

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 S. R. Rao, Adv
For Respondent: Shri S. R. Rao, Adv

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

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 submis

The order continues below.

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