DCIT, CIRCLE, PARWANOO vs. M/S ADITYA INDUSTRIES, SIRMOUR

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ITA 618/CHANDI/2018Status: DisposedITAT Chandigarh25 September 2018AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that as per CBDT Circular No. 03/2018, appeals with a tax effect not exceeding Rs. 20 lacs are not maintainable. The Revenue's appeal was therefore dismissed.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect in the departmental appeal was admittedly less than Rs. 20 lacs.

What were the issues?

Whether the departmental appeal is maintainable before the ITAT when the tax effect is below the prescribed monetary limit.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH BENCH “A”, CHANDIGARH

Before: SMT. DIVA SINGH, JM & Dr. B.R.R. KUMAR , AM

For Appellant: Shri. Atul Goyal
For Respondent: Smt. Chandrakanta
Hearing: 30/08/2018Pronounced: 25/09/2018

आदेश/Order PER DR. B.R.R. KUMAR:

The present appeal has been filed by the Revenue against the order of the Ld.

CIT(A), Shimla dt. 22/03/2018.

2.

According to Circular No. 03/2018 dated 11/07/2018, the CBDT in supersession

of earlier instructions has directed that department’s appeals before ITAT shall not be

filed in cases where the tax effect does not exceed the monetary limit of Rs. 20 lacs. The tax will not include any interest thereon. It is further clarified that if in the case of an

assessee, disputed issues arise in more than one assessment year, appeal can be filed in

respect of such assessment year or years in which the tax effect in respect of disputed

issues exceeds the monetary limit so specified.

3.

Admittedly, in the departmental appeal, the tax effect is less than Rs. 20 lacs,

therefore, departmental appeal is not maintainable. The Ld. DR could not bring to our

notice any exceptions mentioned in the said Circular.

4.

In view of the above, the appeal of the Revenue is dismissed.

Order pronounced in the open Court.

Sd/- Sd/- �दवा �संह डा. बी.आर.आर. कुमार, (DIVA SINGH) (Dr. B.R.R. KUMAR) �याय�क सद�य/ Judicial Member लेखा सद�य/ Accountant Member AG Date: 25/09/2018

आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. आयकर आयु�त (अपील)/ The CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File

आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar

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