What did the Tribunal hold?

The Tribunal noted that the tax effect was indeed below Rs. 20 lakhs. Following the CBDT Circular No. 03/2018, 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 an order of the CIT(A). The assessee contended that the tax effect involved in the appeal was below Rs. 20 lakhs.

What were the issues?

The primary issue was whether the Revenue's appeal was maintainable before the Tribunal given the tax effect and the prevailing CBDT circular on monetary limits.

DCIT vs M/S Ganpati Motors, Bhilai | ITAT Raipur 2018

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

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

For Appellant: Shri S. R. Rao, Adv

For Respondent: Shri Rituparan Namdeo, DR, Shri S. R. Rao, Adv

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA No.224/RPR/2017 Assessment Year : 2012-13 DCIT – 1(1), M/s Ganpati Motors, Bhilai. G.E. Road, Supela, Vs. Bhilai.

PAN : AAEFG6628E (Appellant) (Respondent) Department by : Shri Rituparan Namdeo, DR Assessee by : Shri S. R. Rao, Adv. 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 05.05.2017 of CIT(A)-II, Raipur (CG) relating to assessment year 2012-13. 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.224/RPR/2017

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 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

DEPUTY COMMISSIONER OF INCOME TAX 1(1), BHILAI vs. M/S GANPATI MOTORS, BHILAI

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