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2018 (9) TMI 101 - ITAT JAIPURMaintainability of appeal - monetary limit - Held that:- It is observed that the demand/ tax effect in the Revenue’s appeal in question is below ₹ 20.00 lacs . Under the powers vested by section. 268A(1) of the I T Act, CBDT has recently issued Circular No. 3/2018 dated 11th July, 2018 (F No. 279/Misc. 142/2007-ITJ(Pt) instructing the authori ties below that departmental appeal should not be filed before ITAT where the demand/tax effect does not exceed ₹ 20 lacs. The circular is specifically mentioned to be applicable for all pending appeals. Subject to some exceptions, it is further directed by CBDT that all the departmental appeals pending before ITAT where the demand/tax effect is not exceeding than 20 lacs should be either withdrawn or not pressed by the departmental representatives. The present appeal is not covered by any exceptions mentioned in the said CBDT circular. Since the tax demand in dispute in this departmental appeal is below the limit set out by CBDT for the appeal, the appeal of the assessee is not maintainable in view of CBDT Circular No. 3 of 2018 dated 11.07.2018.
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