What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal as it was not maintainable due to the low tax effect, following a CBDT circular. The assessee's cross-objection was also dismissed as it was not pressed.

The Revenue filed an appeal before the ITAT, and the assessee filed a cross-objection. The Revenue's appeal was based on grounds where the tax effect was below Rs. 20 lakhs.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT when the tax effect is below the prescribed monetary limit as per CBDT circulars.

DCIT vs Shri Ramesh Shukla | 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 Sanjay Kumar, DR, Shri R. B. Doshi, CA

Heard together (2 matters)

C.O. No.100/RPR/2015

ITA No.357/RPR/2014

Read from the judgment's own cause title. This page is filed under one of them.

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.357/RPR/2014 Assessment Year : 2009-10 DCIT- 1(1), Ramesh Shukla, Raipur (CG). Near Deshbandhu School, Vs. Kelkar Para, Station Road, Raipur (CG).

PAN : AJJPS9404J (Appellant) (Respondent) C.O. No.100/RPR/2015 (In ITA No.357/RPR/2014) Assessment Year : 2009-10 Ramesh Shukla, DCIT- 1(1), Near Deshbandhu School, Raipur (CG). Kelkar Para, Station Road, Vs. Raipur (CG).

PAN : AJJPS9404J (Appellant) (Respondent) Department by : Shri Sanjay Kumar, 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 : The appeal filed by the Revenue is directed against the order dated 16.09.2014 of CIT(A), Raipur (CG) relating to assessment year 2009-10. The assessee has filed the Cross Objection against the appeal filed by the Revenue.

2 ITA No.357/RPR/2014 C.O. No.100/RPR/2015

For the sake of convenience, these were heard together and are being disposed of by this common order.

ITA No.357/RPR/2014 (By Revenue) : 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. 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.

C.O. No.100/RPR/2015 (By Assessee) : 5. The ld. counsel for the assessee did not press the grounds raised by the assessee in the Cross Objection for which ld. DR has no objection.

3 ITA No.357/RPR/2014 C.O. No.100/RPR/2015

Accordingly, the Cross Objection filed by the assessee is dismissed as not pressed. 6. In the result, the appeal filed by the Revenue and the Cross Objection filed by the assessee are 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

DY.C.I.T. 1(1), RAIPUR vs. SHRI RAMESH SHUKLA, RAIPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

Latest GST High Court judgments