THE DEPUTY COMMISSIONER OF INCOME TAX, BHILAI(CG) vs. M/S KULKARNI & SAHU BUILDCON PVT LTD, BHILAI(CG)

ITA 73/BIL/2016Status: DisposedITAT Raipur14 August 2018AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the tax effect involved in the appeal was below Rs. 20 lakhs. Citing a CBDT circular that raised monetary limits for appeals, the Tribunal held that the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for the assessment year 2012-13. The assessee did not appear for the hearing.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the Tribunal due to the low tax effect, in light of updated CBDT circulars.

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 Respondent: Shri Rituparan Namdeo, DR

PER R. K. PANDA, AM : This appeal filed by the Revenue is directed against the order dated 29.01.2016 of CIT(A)-II, Raipur (CG) relating to assessment year 2012-13. 2. None appeared on behalf of the assesse. Therefore, this appeal is being decided on the basis of material available on record and after hearing the ld. DR.

3.

It is seen 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 raising the monetary limits for filing of the appeals before the Tribunal which is applicable

2 even to pending appeals, the appeal filed by the Revenue is not maintainable.

Accordingly, the app

The order continues below.

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