What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal as the tax effect was below the prescribed monetary limit as per CBDT circular. The assessee did not press its grounds of appeal due to smallness of the amount.

The Revenue filed an appeal against the CIT(A)'s order. The assessee also filed a cross-appeal. The tax effect in the Revenue's appeal was below the monetary limit prescribed by a CBDT circular.

What were the issues?

Maintainability of Revenue's appeal due to low tax effect and whether assessee's appeal should be pressed.

DCIT vs M/S Subhash Kumar Agrawal… | 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 D. K. Jain, 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.87/RPR/2015 Assessment Year : 2010-11 DCIT, Circle- 1(1), Subhash Kumar Agrawal, Bilaspur (CG). Dabhra Road, Kharasia, Vs. Distt. Raigarh, Raigarh (CG).

PAN : ABDFS6276L (Appellant) (Respondent)

ITA No.114/RPR/2015 Assessment Year : 2010-11 Subhash Kumar Agrawal, DCIT- 1(2), Dabhra Road, Kharasia, Bilaspur (CG). Distt. Raigarh, Vs. Raigarh (CG).

PAN : ABDFS6276L (Appellant) (Respondent)

Department by : Shri D. K. Jain, DR Assessee by : Shri S. R. Rao, Adv. : 09-08-2018 Date of hearing Date of pronouncement : 09-08-2018

O R D E R PER R. K. PANDA, AM : These are cross appeals. The first one is filed by the Revenue and the second one filed by the assessee and are directed against the order dated 19.01.2015 of CIT(A), Bilaspur relating to assessment year 2010-11. For the

2 ITA No.87/RPR/2015 ITA No.114/RPR/2015

sake of convenience, these were heard together and are being disposed of by

this common order.

ITA No.87/RPR/2015 (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.

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.

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.

ITA No.114/RPR/2015 (By Assessee) : 5. The ld. counsel for the assessee, at the outset, did not press the grounds

raised by the assessee on account of smallness of the amount. In absence of any

3 ITA No.87/RPR/2015 ITA No.114/RPR/2015

objection from the side of the ld. DR, the grounds raised by the assessee in cross

appeal are dismissed as not pressed.

In the result, the appeal filed by the Revenue as well as the assessee are

dismissed.

Order pronounced in the open Court at the time of hearing itself i.e. on this 09th August, 2018.

Sd/- Sd/- (SUCHITRA KAMBLE) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 09-08-2018. 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. CIR 1(1), BILASPUR(CG) vs. M/S SUBHASH KUMAR AGRAWAL, RAIGARH(C.G)

What did the Tribunal hold?

What were the facts?

What were the issues?

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