What did the Tribunal hold?

The Tribunal noted that the tax effect involved in the appeal was indeed below Rs. 20 lakhs. Following the CBDT Circular which raised the monetary limits for filing appeals, the Tribunal held that the appeal was not maintainable.

The Revenue filed an appeal before the ITAT against the order of the CIT(A) for assessment year 2011-12. The assessee contended 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 ITAT when the tax effect is below the monetary limit prescribed by the latest CBDT Circular.

I.T.O. -5, Bhilai(Cg) vs Shri Jai Govind Yadav, Bhilai(Cg) | ITAT Raipur 2018

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 Rituparan Namdeo, DR, Shri R. B. Doshi, CA

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.315/RPR/2014 Assessment Year : 2011-12 ITO- 5, Jai Govind Yadav, Bhilai (CG). Street No.24, Qr. No.34, Vs. Sector- 2, Bhilai (CG).

PAN : ABIPY6747M (Appellant) (Respondent) Department by : Shri Rituparan Namdeo, DR Assessee by : Shri R. B. Doshi, CA Date of hearing : 08-08-2018 Date of pronouncement : 08-08-2018 O R D E R PER R. K. PANDA, AM : This appeal filed by the Revenue is directed against the order dated 22.08.2014 of CIT(A), Raipur (CG) relating to assessment year 2011-12. 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.

2 ITA No.315/RPR/2014

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. 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. 5. In the result, the appeal filed by the Revenue is dismissed. Order pronounced in the open Court at the time of hearing itself i.e. on this 08th August, 2018.

Sd/- Sd/- (SUCHITRA KAMBLE) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 08-08-2018. 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

I.T.O. -5, BHILAI(CG) vs. SHRI JAI GOVIND YADAV, BHILAI(CG)

What did the Tribunal hold?

What were the facts?

What were the issues?

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