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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
Before: ARUN KHODPIA & ARUN KHODPIA & ARUN KHODPIA
Smt. Smt. Manju Manju Sultania, Sultania, Prop. Prop. Vs. Income Tax Officer, Ward Income Tax Officer, Ward -1(1), M/s.Kishore M/s.Kishore Transport Corpn. Transport Corpn. Cuttack aT: Gandarpur, Cuttack aT: Gandarpur, Cuttack PAN/GIR No. PAN/GIR No. (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri Natabar Panda Natabar Panda , AR Revenue by : Shri S.K.Mohapatra, S.K.Mohapatra, CIT (DR) Date of Hearing : 5 /5/ 20 / 2022 Date of Pronouncement : 5 / /5/2022 O R D E R Per Bench This is an appeal filed by the revenue against the or against the order of the CIT(A) Cuttack dated 23.1.2020 Cuttack dated 23.1.2020 for the assessment year 2010 2010-2011 .
The cross objection filed by the assessee is against the appeal filed The cross objection filed by the assessee is against the appeal filed The cross objection filed by the assessee is against the appeal filed by the revenue in the revenue in . In the cross objection, the In the cross objection, the P a g e 1 | 2 C.O.No.12/CTK/2020 Assessment Year : 2010-2011 assessee has raised a technical ground being tax effect in respect of revenue appeal. Consequently, the same is being disposed of.
Shri S.K.Mohapatra, CIT DR appeared on behalf of the revenue and Shri Natabar Panda, Advocate appeared on behalf of the assessee.
On perusal of appeal records, it is noticed that the tax effect is below Rs.50 lakhs. Ld CIT DR has been unable to show how this appeal falls within the exception of Circular No. 23 dated 6.09.2019. Consequently, the tax effect being below the prescribed limit fixed by the CBDT, the appeal filed by the revenue stands dismissed and the cross objection filed in C.O. No.12/CTK/2020 is allowed.
In the result, appeal filed by the revenue is dismissed and cross filed by the assessee is allowed. Order dictated and pronounced in the open court on 5/5/2022.