THE INCOME TAX OFFICER -1(4), BHILAI, BHILAI(CG) vs. SMT SMT SULOCHANA DEV CHHATIJA, DURG(CG)

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ITA 171/BIL/2017Status: DisposedITAT Raipur07 August 2018AY 2012-132 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The ITAT 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 Income Tax Appellate Tribunal (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 ITAT due to the low tax effect, based on 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 20.03.2017 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 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. (SUCHITRA KAMBLE) 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 //// Sr. Private Secretary ITAT, Raipur

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