What did the Tribunal hold?

The Tribunal noted that the tax effect involved in the appeal was below Rs. 20 lakhs. Following the CBDT Circular No. 03/2018, which raised the monetary limits for appeals, the Tribunal held that the appeal was not maintainable.

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for the assessment year 2012-13. No one appeared on behalf of the assessee.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the Tribunal due to the tax effect being below the revised monetary limit prescribed by the CBDT.

ACIT vs M/S M/S Gp Ispat Pvt. Ldt, Raipur… | ITAT Raipur 2018

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI R. K. PANDA & MS. SUCHITRA KAMBLE

For Respondent: Shri Sanjay Kumar, DR

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.165/RPR/2017 Assessment Year : 2012-13 ACIT- 4(1), M/s GP Ispat Pvt. Ltd., Raipur (CG). Urla Industrial Area, Vs. Raipur (CG)

PAN : AACCG1364Q (Appellant) (Respondent) Department by : Shri Sanjay Kumar, DR Assessee by : None Date of hearing : 07-08-2018 Date of pronouncement : 07-08-2018 O R D E R PER R. K. PANDA, AM : This appeal filed by the Revenue is directed against the order dated 30.03.2017 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 ITA No.165/RPR/2017

even to pending appeals, the appeal filed by the Revenue is not maintainable. Accordingly, the appeal filed by the Revenue is dismissed. 4. 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 07th August, 2018.

Sd/- Sd/- (SUCHITRA KAMBLE) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 07-08-2018. 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

THE ASSISTANT COMMISSIONER OF INCOME-TAX-4(1),RAIPUR, RAIPUR (CG) vs. M/S M/S GP ISPAT PVT. LDT, RAIPUR (CG)

What did the Tribunal hold?

What were the facts?

What were the issues?

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