Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, CHANDIGARH BENCH “A”, CHANDIGARH
Before: SMT. DIVA SINGH, JM & Dr. B.R.R. KUMAR , AM
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.
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.
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.
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