TMI Blog2015 (12) TMI 1748X X X X Extracts X X X X X X X X Extracts X X X X ..... hari Sahakari Samiti Ltd., Kota., & The ITO, Ward-2 (3) , Alwar. Versus Late Sh. Bhim Sen Batra, & The ITO, Ward-1 (2) , Jaipur. Versus Sh. Moti Chand Jain, Jaipur., M/s. Gemorium, Jaipur., Sh. Jitendra Kr. Agarwal,. Smt. Jyoti Chug, Jaipur - 2015 (12) TMI 1748 - ITAT JAIPUR - TMI - Maintainability of appeal - monetary limit - Held that:- Since the tax demand in dispute in each of these departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CO 36/JP/15 in 227/JP/15, CO 37/JP/13 in 519/JP/13, CO 30/JP/15 in 306/JP/15 - - - Dated:- 18-12-2015 - The ITO, Ward-3, Sawaimadhopur Versus M/s.Vasudev Gupta Contractor, Karauli. The ITO, Ward-6(2), Jaipur. Versus M/s.Mudra Associates and vice-versa, The ITO, Ward-4(2), Jaipur. Versus Sh.Himmat Mat Doshi, Jaipur. And vice-versa, The ITO, Ward-1(2), Jaipur. Versus Sh.Narendra Kr.Khandelwal, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. Besides in some cases none appeared from the side of the assessees which are heard ex- parte as the CBDT circular is beneficial to them. 2.1 We have heard ld DR, ARs present and perused the material available on the record in respect of the above appeals. It is observed that the demand/ tax effect in the each of the Revenue appeals listed above is not exceeding ₹ 10 lacs. Under the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in dispute in each of these departmental appeals does not exceed the limit of ₹ 10 lacs as set out by CBDT, such appeals are not maintainable. Accordingly, the ld. DRs agree that these appeals of the Department may be treated as not pressed/withdrawn and dismissed in view of the CBDT Circular. 2.4. Apropos COs, we may mention that in terms of sec 253(4) of the I.T. Act, the right thereo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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