THE DY. CIT- 2(1), RAIPUR (CG) V. SHRI SUNIL KUMAR AGRAWAL, RAIPUR (CG)

ITSSA 37/BIL/2013

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5658 (ITAT-RAIPUR)
• Duration Of Justice: 5 year(s) 5 month(s) 29 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 17-05-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 18-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V B SARGAR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER IT(SS)A NOS.37 TO 42/RPR/2013 ASSESSMENT YEARS : 2005-06 TO 2010-11 DCIT 2(1), RAIPUR (CG) VS. SHRI SUNIL KUMAR AGRAWAL, M-14, RAJEEV NAGAR, RAIPUR (CG) PAN : ACJPA2761R (APPELLANT) (RESPONDENT) DEPARTMENT BY : SHRI V. B. SARGAR, ADDL. CIT ASSESSEE BY : SHRI SUNIL KUMAR AGRAWAL, ADV. DATE OF HEARING : 17-05-2019 DATE OF PRONOUNCEMENT : 17-05-2019 O R D E R PER BENCH : ALL THE ABOVE CAPTIONED SIX APPEALS ARE FILED BY THE REVENUE AGAINST THE CONSOLIDATED ORDER OF THE CIT(A), RAIPUR (CG) DATED 12.08.2013 RELATING TO ASSESSMENT YEARS 2005-06 TO 2010-11 RESPECTIVELY. 2. THE LD. DR FOR THE REVENUE, AT THE OUTSET, SUBMITTED THAT THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IS ADMITTEDLY BELOW RS.20 LAKHS, VIDE APPLICATION DATED 17.05.2019 BEFORE THE BENCH STATING THEREIN AS FOLLOWS :- 2 IT(SS)A NOS.37 TO 42/RPR/2013 THIS IS TO SUBMIT THAT IN THE ABOVE STATED APPEAL THE TAX EFFECT IS BELOW RS.20 LAKHS AND HENCE THE GROUND IS NOT BEING PRESSED AND APPEAL IS BEING WITHDRAWN BY THE INCOME TAX DEPARTMENT. 3. IN VIEW OF THE LATEST CBDT CIRCULAR NO.03/2018 [F.NO.279/MISC.142/2007-ITJ (PT)] DATED 11 TH JULY, 2018 RAISING THE MONETARY LIMITS TO RS.20 LACS FOR FILING OF THE APPEALS BEFORE THE TRIBUNAL WHICH IS APPLICABLE EVEN TO PENDING APPEALS, THE APPEALS FILED BY THE REVENUE ARE DISMISSED, AS WITHDRAWN. 4. IN THE RESULT, ALL THE ABOVE SIX APPEALS OF THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 17 TH MAY, 2019. SD/- SD /- (PARTHA SARATHI CHAUDHURY) (DR. MITHA LAL MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 17-05-2019. 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