THE INCOME TAX OFFICER WARD, 2, AMBIKAPUR (CG) V. M/S M/S RAJENDRA SINGH CHHABRA, AMBIKAPUR (CG)

ITA 326/BIL/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2683 (ITAT-RAIPUR)
• Duration Of Justice: 1 year(s) 9 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2006-2007
• Appeal Filed On: 04-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K MISHRA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO.326/RPR/2016 ASSESSMENT YEAR : 2006-07 ITO, WARD- 2, AMBIKAPUR (CG). VS. M/S. RAJENDRA SINGH CHHABARA, NEAR BUS STAND, AMBIKAPUR (CG). PAN : ADKPC5617L (APPELLANT) (RESPONDENT) DEPARTMENT BY : SHRI P. K. MISHRA, DR ASSESSEE BY : NONE DATE OF HEARING : 13-08-2018 DATE OF PRONOUNCEMENT : 13-08-2018 O R D E R PER R. K. PANDA, AM : THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINS T THE ORDER DATED 18.03.2016 OF CIT(A), BILASPUR (CG) RELATING TO ASS ESSMENT YEAR 2006-07. 2. NONE APPEARED ON BEHALF OF THE ASSESSE. THEREFO RE, THIS APPEAL IS BEING DECIDED ON THE BASIS OF MATERIAL AVAILABLE ON RECOR D AND AFTER HEARING THE LD. DR. 3. IT IS SEEN THAT THE TAX EFFECT INVOLVED IN THE G ROUNDS RAISED BY THE REVENUE IS BELOW RS.20 LAKHS. THEREFORE, IN VIEW OF THE LA TEST CBDT CIRCULAR NO.03/2018 [F.NO.279/MISC.142/2007-ITJ (PT)] DATED 11 TH JULY, 2018 RAISING THE 2 ITA NO.326/RPR/2016 MONETARY LIMITS FOR FILING OF THE APPEALS BEFORE TH E TRIBUNAL WHICH IS APPLICABLE EVEN TO PENDING APPEALS, THE APPEAL FILED BY THE RE VENUE IS NOT MAINTAINABLE. ACCORDINGLY, THE APPEAL FILED BY THE REVENUE IS DIS MISSED. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON THIS 13 TH AUGUST, 2018. SD/- SD/- (SUCHITRA KAMBLE) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 13-08-2018. 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