Income Tax Appellate Tribunal - Raipur
Assistant Commissioner Of Income Tax ... vs Maharshi Mahesh Yogi Vedic ... on 6 November, 2019
आयकरअपीऱीयअधिकरणन्यायपीठरायपरु में ।
IN THE INCOME TAX APPELLATE TRIBUNAL,
RAIPUR BENCH, RAIPUR
BEFORE SHRI ANIL CHATURVEDI, AM AND
SHRI PARTHA SARATHI CHAUDHURY, JM
Sl. ITA No./CO No. Name of Appellant Name of Respondent Asst.
No. Year
1-3 01/RPR/2015 DCIT, Central Deepak Luliya HUF 2010-11
02/RPR/2015 Circle, Raipur (C.G) C/o Shri Deepak 2011-12
03/RPR/2015 Luliya, D-79, Sector- 2012-13
1, Devendra Nagar,
Raipur (C.G)
PAN: AAEHD2409L
4-6 CO Deepak Luliya HUF DCIT, Central Circle, 2010-11
108/RPR/2015 C/o Shri Deepak Raipur (C.G) 2011-12
109/RPR/2015 Luliya, D-79, 2012-13
110/RPR/2015 Sector-1, Devendra
Nagar, Raipur (C.G)
PAN: AAEHD2409L
7-12 04/RPR/2015 DCIT, Central Shri Deepak Luliya 2006-07
05/RPR/2015 Circle, Raipur (C.G) C/o Shri Deepak 2008-09
06/RPR/2015 Luliya, D-79, Sector- 2009-10
07/RPR/2015 1, Devendra Nagar, 2010-11
08/RPR/2015 Raipur (C.G) 2011-12
09/RPR/2015 2012-13
PAN: ABAPL9525G
13-18 CO Shri Deepak Luliya DCIT, Central Circle, 2006-07
111/RPR/2015 C/o Shri Deepak Raipur (C.G) 2008-09
112/RPR/2015 Luliya, D-79, 2009-10
113/RPR/2015 Sector-1, Devendra 2010-11
114/RPR/2015 Nagar, Raipur (C.G) 2011-12
115/RPR/2015 2012-13
116/RPR/2015 PAN: ABAPL9525G
19-25 10/RPR/2015 DCIT, Central ShriPrakashLuliya 2006-07
11/RPR/2015 Circle, Raipur (C.G) C/o M/s. 2007-08
12/RPR/2015 Mansharam& Co., 2008-09
13/RPR/2015 Ganjpara, Ramsagar 2009-10
14/RPR/2015 Para, Raipur (C.G) 2010-11
15/RPR/2015 2011-12
16/RPR/2015 PAN: ABAPL9526F 2012-13
2
LTE 50 Lakhs group of cases
26-32 CO ShriPrakashLuliya DCIT, Central Circle, 2006-07
117/RPR/2015 C/o M/s. Raipur (C.G) 2007-08
118/RPR/2015 Mansharam& Co., 2008-09
119/RPR/2015 Ganjpara, 2009-10
120/RPR/2015 Ramsagar Para, 2010-11
121/RPR/2015 Raipur (C.G) 2011-12
122/RPR/2015 2012-13
123/RPR/2015 PAN: ABAPL9526F
33-36 17/RPR/2015 DCIT, Central Prakash Kumar 2007-08
18/RPR/2015 Circle, Raipur (C.G) Nandlal HUF, 2008-09
19/RPR/2015 C/o M/s. 2011-12
20/RPR/2015 Mansharam& Co., 2012-13
Ganjpara, Ramsagar
Para, Raipur (C.G)
PAN: AADHN5217M
37-40 CO Prakash Kumar DCIT, Central Circle, 2007-08
124/RPR/2015 Nandlal HUF, Raipur (C.G) 2008-09
125/RPR/2015 C/o M/s. 2011-12
126/RPR/2015 Mansharam& Co., 2012-13
127/RPR/2015 Ganjpara,
Ramsagar Para,
Raipur (C.G)
PAN:AADHN5217M
41-43 21/RPR/2015 DCIT, Central Smt. NehaLuliya 2010-11
22/RPR/2015 Circle, Raipur (C.G) D-79, Sector-1, 2011-12
23/RPR/2015 Devendra Nagar, 2012-13
Raipur (C.G)
PAN: ABHPL5827A
44-46 CO Smt. NehaLuliya DCIT, Central Circle, 2010-11
128/RPR/2015 D-79, Sector-1, Raipur (C.G) 2011-12
129/RPR/2015 Devendra Nagar, 2012-13
130/RPR/2015 Raipur (C.G)
PAN: ABHPL5827A
47 24/RPR/2015 DCIT, Central Smt. Jaya Luliya 2012-13
Circle, Raipur (C.G) D-79, Sector-1,
Devendra Nagar,
Raipur (C.G)
PAN: ABKPL4068J
3
LTE 50 Lakhs group of cases
48 CO Smt. Jaya Luliya DCIT, Central Circle, 2012-13
131/RPR/2015 D-79, Sector-1, Raipur (C.G)
Devendra Nagar,
Raipur (C.G)
PAN: ABKPL4068J
49 88/RPR/2015 DCIT, Circle, Korba Shri Ashok Kumar 2010-11
(C.G) Mittal
Opp. Dr.
BansiLalMahto,
Sitamani, Korba (C.G)
PAN: ABOPM8824H
50 CO Shri Ashok Kumar DCIT, Circle, Korba 2010-11
330/RPR/2016 Mittal (C.G)
Opp. Dr.
BansiLalMahto,
Sitamani, Korba
(C.G)
PAN:ABOPM8824H
51 50/RPR/2016 DCIT, Agrasen M/s. Abha Power & 2010-11
Circle 2(1), Steel Pvt. Ltd.,
Bilaspur Industrial Area,
Silpahari, Bilaspur
(C.G)
PAN: AAECA9382L
52 171/RPR/2016 JCIT, Range-1, ShriNishant Jain 2011-12
Bilaspur Flat No.207, Vistar,
Shanti Nagar, Ring
Road-2, Bilaspur
(C.G)
PAN: AGEPJ9793M
53-54 201/RPR/2016 ITO-1, Mahanadi M/s. Sun Grace 2008-09
202/RPR/2016 Complex, Korba Construction
(C.G) MIG-29, R.P. Nagar,
Korba
PAN: ABIFS4254K
55 240/RPR/2016 ACIT, 3(1), Raipur, Smt. Neelu Sharma 2012-13
(C.G) H.No.143, Anand
Nagar, Raipur, (C.G)
PAN: ANBPS1162P
4
LTE 50 Lakhs group of cases
56 269/RPR/2016 ITO, Janjgir- Dr. 2011-12
Champa (C.G) ShriHarisinghChande
l,
Govt. Hospital,
Champa, Dist.
Janjgir-Champa (C.G)
PAN: ACXPC8440M
57 292/RPR/2016 ITO, Ward 1(1), M/s. Bilaspur 2012-13
Bilaspur (C.G) Infrastructure Pvt.
Ltd.,
Rajiv Plaza, Bilaspur
(C.G)
PAN: AACCB4045M
58 314/RPR/2016 ITO, Ward 1(3), Deenanath Sharma 2012-13
Raipur HUF,
C/o M/s. Venkatesh
Enterprises,
Jawaharlal Nehru
Ward 37, Sindhi
Bazar, Raipur
PAN: AAEHD7047Q
59 315/RPR/2016 ITO, Ward 3(1), ShriRupesh Kumar 2012-13
Raipur Saraf,
Prop. M/s. Shubh
Enterprises, Avanti
BaiChowk,
Lodhipara, Raipur
(C.G)
PAN: ANHPS4684C
60 318/RPR/2016 ACIT, 2(1), Bhilai M/s. Dongargaon 2011-12
Paper Mills Pvt. Ltd.,
Near Mother Mary
School, Rajnandgaon.
PAN: AAACD5000A
61 331/RPR/2016 DCIT, Circle, Korba M/s. B.B. Verma 2011-12
Niharika Talkies,
HIG-9, C-1, C-2,
Korba (C.G)
PAN: AQLPS2396C
5
LTE 50 Lakhs group of cases
62 341/RPR/2016 ACIT, 3(1), Raipur ShriAmarjeet Singh 2008-09
(C.G) Bhatia
B-19, Rajeev Nagar,
Raipur (C.G)
PAN: ADEPB9326N
63 343/RPR/2016 ACIT, Circle 1(1), ShriHarminder Singh 2010-11
Raipur Hora
Vijay Garage, Fafadih,
Raipur (C.G)
PAN: AANPH2437B
64 347/RPR/2016 ACIT, Central Shri Anil Parakh 2014-15
Circle 1, Raipur B-62, Wallfort City,
(C.G) Bhatgaon, Raipur
(C.G)
PAN: AAVPP1124B
65 10/RPR/2017 ACIT, 2(1), Bhilai ShriNemichandNahar 2006-07
J.K. Villa, Malviya
Nagar, Durg - 491001
PAN:ABGPN8107Q
66 28/RPR/2017 ITO, Bhatapara M/s. Krishna 2008-09
Builders
Shop No.17,
RavishankarShukla
Complex, Naka
No.01, Parshuram
Ward, Bhatapara
(C.G)
PAN: AAHFK7407J
67 62/RPR/2017 ITO, Ward 2(3), Bajrang Prasad 2010-11
Bilaspur Agrawal (HUF)
Mission Hospital
Road, Bilaspur (C.G)
PAN:AAEHB3171M
68-69 63/RPR/2017 ITO, Ward 1(1), ShriBrijmohanNarang 2011-12
154/RPR/2017 Bilaspur NariyalKothi, 2012-13
Dayalband, Bilaspur
(C.G)
PAN: ABYPN6542M
6
LTE 50 Lakhs group of cases
70 86/RPR/2017 DCIT, 4(1), Raipur M/s. Super Iron and 2012-13
(C.G) Steel Pvt. Ltd.,
Pritpal Farms House,
Raipur (C.G)
PAN: AAICS2579R
71 88/RPR/2017 ITO, 1(4), Bhilai Smt. Neeta Jaiswal 2012-13
60, Raja Ram Mohan
Sarani, Amharst
Street, Kolkata (West
Bengal) - 700009
PAN: AEQPJ8365P
72 127/RPR/2017 ACIT, 3(1), Raipur M/s. 2012-13
(C.G) JagdambaStructurals
(India) Pvt. Ltd.,
Palash Residency,
New Purena,
Mahaveer Nagar,
Raipur (C.G)
PAN: AABCJ6930G
73 142/RPR/2017 DCIT, Circle 1(1), Shri Mohan 2008-09
Bilaspur (C.G) Sukumaran
Prop. Gayatri
Construction,
BinduBhawan, Near
Carmel School,
Raigarh (C.G)
PAN: AJFPS7530K
74 153/RPR/2017 DCIT, Circle 1(1), M/s. Inspire 2013-14
Bilaspur (C.G) Industries Pvt. Ltd.,
Lakshmi Towers,
VyaparVihar,
Bilaspur (C.G)
PAN: AABCI7922D
75 167/RPR/2017 ITO-3, Raigarh Smt. Seema Devi 2011-12
(C.G) Agrawal
Near Girls College,
SevaKunj Road,
Raigarh (C.G)
PAN: AFFPA4990K
7
LTE 50 Lakhs group of cases
76 168/RPR/2017 ITO-3, Raigarh M/s. SCC Investment 2011-12
(C.G) Pvt. Ltd.,
Near Girls College,
SevaKunj Road,
Raigarh (C.G)
PAN: ABSFS6955M
77 187/RPR/2017 DCIT, Circle-1(1), M/s. Vineet Singh 2014-15
Bilaspur (C.G.) Construction Com.
Pvt. Ltd.
Shop No.03, Kashyap
Complex,
InduUdyanChowk,
Jarhabhata,
Bilaspur-495001
(C.G.)
PAN:AABCV7141D
78 196/RPR/2017 ITO-2(1), Raipur Shri Manish Richaria, 2013-14
(C.G.) 27, Aishwariya
Residency, G.E. Road,
Raipur (C.G.)
PAN:ACTPR4291F
79 257/RPR/2017 ITO-1(3), Bhilai Smt. 2011-12
(C.G.) SimaranjitKaurSindu,
C-1/A-53, Surya
Vihar Colony,
Junwani Road, Bhilai
(C.G.)
PAN:ALZPK1966B
80 262/RPR/2017 ACIT, Circle 1(1), ShriManojMantri, 2014-15
Raipur (C.G.) Prop. Of Vedant Cable
& Electricals, Arihant
Complex, Station
Road, Raipur (C.G.)
PAN:ACCPM4023B
81 CO ShriManojMantri, ACIT, Circle 1(1), 2014-15
12/RPR/2017 Prop. Of Vedant Raipur (C.G.)
Cable & Electricals,
Arihant Complex,
Station Road,
Raipur (C.G.)
PAN:ACCPM4023B
8
LTE 50 Lakhs group of cases
82-84 IT(SS) ACIT, Central M/s. Jainam Builders 2010-11
01/RPR/2017 Circle-1, Pvt. Ltd. 2011-12
02/RPR/2017 Raipur(C.G.) 32, Aashirwad 2014-15
05/RPR/2017 Towers, Near Raj
Talkies, G. E. Road,
Raipur (C.G.)
PAN:AABCJ4511D
85 05/RPR/2018 ITO, Dhamtari M/s. MaaChandi Rice 2014-15
Industries,
Bhothli Road,
Dhamtari-493773
PAN:AAOFM6916H
86 34/RPR/2018 ACIT (Central)-2, ShriDamodar Das 2015-16
Raipur (C.G.) Mundra,
MundraNiwas,
RamadhinMarg,
Rajnandgaon (C.G.)-
491441
PAN:AAVPM5051C
87 83/RPR/2018 ACIT, Circle-1(1), M/s. Baldev Alloys 2012-13
Raipur (C.G.) Pvt. Ltd.
C/o. M/s. J. R.
Traders, Hotel Satkar,
Gali Station Road,
Station ward, Raipur
(C.G.)
PAN:AACCB3870G
88 64/RPR/2018 ITO-4(3), Raipur ShriMukeshChopda, 2010-11
(C.G.) Prop. M/s.
RajgharanaJwellers,
11/546, Main Road,
Sadar Bazar, Raipur
(C.G.)
PAN:ABZPC8037H
89 CO ShriMukeshChopd ITO-4(3), Raipur 2010-11
03/RPR/2018 a, (C.G.)
Prop. M/s.
RajgharanaJwellers
, 11/546, Main
Road, Sadar Bazar,
Raipur (C.G.)
PAN:ABZPC8037H
9
LTE 50 Lakhs group of cases
90 109/RPR/2018 ACIT (Central)-2, Shree Shyam Sponge 2013-14
Raipur (C.G.) and Power Ltd.
B-8 & 9, Sector-C,
Purla Industrial Area,
Sarona, Raipur (C.G)
PAN:AAHCS1901N
91 129/RPR/2018 ACIT, Central ShriPankajMulchand 2014-15
Circle-1, Raipur Lahoti,
(C.G.) D-29, Wallfort City,
Bhatagaon, Raipur
(C.G.)
PAN:ABBPL9655J
92 CO ShriPankajMulcha ACIT, Central Circle- 2014-15
13/RPR/2018 ndLahoti, 1, Raipur (C.G.)
D-29, Wallfort City,
Bhatagaon, Raipur
(C.G.)
PAN:ABBPL9655J
93 141/RPR/2018 ITO-3(2), Raipur Smt. BabitaArya, 2014-15
(C.G.) W/o.
ShriBahadurArya,
Dornacharya
Education Society,
New Rajendra Nagar,
Raipur (C.G.)
PAN:ADVPA3049B
94 181/RPR/2018 ACIT, Central Smt. 2015-16
Circle 1, Raipur NamrataKankaria,
(C.G) H.No.31/299, Sumeet
Bungalow, Near C M
House, Civil Lines,
Raipur (C.G)
PAN: AJAPD2269B
95 CO Smt. ACIT, Central Circle 2015-16
16/RPR/2018 NamrataKankaria, 1, Raipur (C.G)
H.No.31/299,
Sumeet Bungalow,
Near C M House,
Civil Lines, Raipur
(C.G)
PAN: AJAPD2269B
10
LTE 50 Lakhs group of cases
96 182/RPR/2018 ACIT, Central ShriKiranBaiKankariy 2014-15
Circle 1, Raipur a
(C.G) D-102, Devendra
Nagar, Sector 4,
Raipur (C.G)
PAN: AEYPK1509A
97 CO ShriKiranBaiKanka ACIT, Central Circle 2014-15
17/RPR/2018 riya 1, Raipur (C.G)
D-102, Devendra
Nagar, Sector 4,
Raipur (C.G)
PAN: AEYPK1509A
98 187/RPR/2018 ACIT, Central SardarBaldeo Singh 2012-13
Circle 2, Raipur Bhatia
(C.G) Bus Stand Road,
Rajnandgaon,
Raipur (C.G)
PAN: AINPB7454J
99 209/RPR/2018 ITO, Ward 3(4), Smt. Pushpa Ben 2014-15
Raipur (C.G) Desai
Through L/H
JaisukhLal Desai,
Ward No.36, M/s.
Kishore Trading Co.,
Moudhpara, Opp.
Anand Talkies,
Raipur (C.G)
PAN: ACUPD1847Q
100 CO Smt. Pushpa Ben ITO, Ward 3(4), 2014-15
01/RPR/2019 Desai Raipur (C.G)
Through L/H
JaisukhLal Desai,
Ward No.36, M/s.
Kishore Trading
Co., Moudhpara,
Opp. Anand
Talkies, Raipur
(C.G)
PAN: ACUPD1847Q
11
LTE 50 Lakhs group of cases
101 214/RPR/2018 ITO, Ward 3(3), Shri Anil Kumar 2014-15
Raipur (C.G) Gadiya
J-106, Megha
Furnishing, Textile
Market, Pandri,
Raipur (C.G)
PAN: ADBPG8620L
102- IT(SS) ACIT, Central M/s. Goodluck Global 2009-10
104 01/RPR/2019 Circle 1, Raipur Pvt. Ltd., 2010-11
02/RPR/2019 (C.G) Boria Road, Santoshi 2014-15
05/RPR/2019 Nagar, Raipur (C.G)
PAN: AACCG1901H
105- IT(SS) ACIT, Central M/s. Radha Realties 2008-09
107 06/RPR/2019 Circle 1, Raipur Pvt. Ltd., 2009-10
07/RPR/2019 (C.G) Boria Road, Santoshi 2012-13
08/RPR/2019 Nagar, Raipur (C.G)
PAN: AADCR4036R
108- IT(SS) ACIT, Central M/s. Goodluck 2013-14
109 09/RPR/2019 Circle 1, Raipur Universal Pvt. Ltd., 2014-15
10/RPR/2019 (C.G) Boria Road, Santoshi
Nagar, Raipur (C.G)
PAN: AAECG2117K
110 10/RPR/2019 DCIT, Circle 3(1), ShriAmitAgrawal 2014-15
Raipur (C.G) 48, Aishwarya
Residency,
Telibandha, Raipur
(C.G)
PAN: ACOPA8065F
111 20/RPR/2019 ACIT-1(1), Raipur ShriShyam Sunder 2013-14
(C.G) Sharma
"Panchvati",
GokulChandramaMa
ndir Road,
Budhapara, Raipur
(C.G)
PAN: AJNPS2571E
112 CO ShriShyam Sunder ACIT-1(1), Raipur 2013-14
02/RPR/2019 Sharma (C.G)
"Panchvati",
GokulChandrama
Mandir Road,
Budhapara, Raipur
(C.G)
PAN: AJNPS2571E
12
LTE 50 Lakhs group of cases
113 21/RPR/2019 ACIT-1(1), Raipur Shri Sunil Kumar 2013-14
(C.G) Sharma
"Panchvati",
GokulChandramaMa
ndir Road,
Budhapara, Raipur
(C.G)
PAN: AJJPS3829D
114 CO Shri Sunil Kumar ACIT-1(1), Raipur 2013-14
03/RPR/2019 Sharma (C.G)
"Panchvati",
GokulChandrama
Mandir Road,
Budhapara, Raipur
(C.G)
PAN: AJJPS3829D
115 26/RPR/2019 ITO, Jagadalpur, ShriRajendra Prasad 2015-16
(C.G) Sinha
Dau Mill Gali,
Nayapara,
Jagadalpur,(C.G)
PAN: ACTPS8796A
116 61/RPR/2019 ITO, Ward 2(1), M/s. Lucky 2010-11
Raipur (C.G) Engineering &
Fabrication Pvt. Ltd.,
Transport Nagar,
Raipur (C.G)
PAN: AABCL2992E
117 78/RPR/2019 ITO, Ward 2(1), Shri Anil Kumar 2012-13
Raipur (C.G) Agrawal
C/o Sky Automobiles,
GE Road, Mahoba
Bazar, Raipur (C.G)
PAN: ABJPA1787C
118 138/RPR/2019 ACIT (Exemption), Maharshi Mahesh 2008-09
Raipur (C.G) Yogi Vedic
Vishwavidyalaya,
University Building,
Lamti, Vijay Nagar,
Jabalpur (M.P)
PAN: AAAJM1070C
13
LTE 50 Lakhs group of cases
119 CO Maharshi Mahesh ACIT (Exemption), 2008-09
08/RPR/2019 Yogi Vedic Raipur (C.G)
Vishwavidyalaya,
University
Building, Lamti,
Vijay Nagar,
Jabalpur (M.P)
PAN: AAAJM1070C
120 131/RPR/2016 DCIT-1(1), Raipur M/s. Maruti Clean 2011-12
(C.G) Coal & Power Pvt.
Ltd.,
Ward No.42, Building
No.14, Near PWD
Chowk, Civil Lines,
Raipur (C.G)
PAN: AADCM4810C
121 127/RPR/2016 ITO, Ward 2(1), M/s. HanukripaIspat 2012-13
Bilaspur (C.G) Pvt. Ltd.,
8/37, Babla Mill,
Gudhiyari, Raipur
(C.G)
PAN: AABCH5011J
Assessee by :ShriSunil Kumar Agrawal, Ms. Laxmi Sharma,
Shri G.S. Agrawal, Ms. RichaKhatri,
Shri R.B. Doshi, Shri Y.K. Mishra,
ShriVeekaasSharma, ShriAmitMaloo,
ShriMikhileshBegani, Shri PraveenKhandelwal,
Shri S.R. Rao, Shri B.H. Shah,
Shri S.C. Maheshwari, Shri Ravi Agrawal,
Shri Dinesh Jain, Shri R.K. Sonchhatra,
Shri R.K. Chawde, Shri R.K. Singhania,
Shri Vijay Mohan Sharma, ShriMoolchand Jain,
Shri Malay Majithai, Shri B.K. Shukla
(Dy.Registrar) and Shri G.C. Jain
14
LTE 50 Lakhs group of cases
Revenue by :ShriR.K. Singh, Shri P.K. Mishra,
Shri A.K. Lashkar, Shri D.K. Jain,
Shri R.M. Mujumdar, Shri Sanjay Kumar and
Smt. AnubhaTahGoel
सुनवाईकीतारीख/ घोषणाकीतारीख /
Date of Hearing : 06.11.2019 Date of Pronouncement: 06.11.2019
आदे श / ORDER
PER BENCH :
These 88 appeals by the Revenue and 33 Cross objections by the assessees relate to different assessees and differentassessment years.
2. The Ld. DRs filed applications seeking permission to withdraw all the appeals of Revenue in view of CBDT Circular No.17/2019 [F No.279/Mise.142/2007-ITJ (Pt)], dated 08-08-2019 read with Circular No.3 of 2018 dated 11.07.2018 revising the upward monetary limits for filing of appeals in Income Tax Cases before various Appellate Forums. He further submitted that the earlier CBDT Circular No.03/2019 dated 11.07.2018 fixed monetary limit for filing of appeals before the Tribunal at Rs.20 Lakhs. Such limit has been enhanced in the recent CBDT Circular dated 08.08.2019 (supra) from Rs.20 lakhs to Rs. 50 Lakhs. Thus, the tax effect on the addition is less than Rs.50 Lakhs. 15
LTE 50 Lakhs group of cases
3. The Ld. ARs representing several assessees filed their respective applications seeking permission to withdraw their Cross Objections in view of withdrawal of appeals by the Revenue on account of low tax effect.
4. Both sides heard. The Revenue is in appeal against the respective orders of Ld. CIT(Appeals) in deleting the additions. Undisputedly, the tax effect involved in these appeals is less than the monetary limit prescribed by the recent CBDT Circular No.17/2019 [F No.279/Mise.142/2007-ITJ (Pt)] dated 08-08-2019 read with Circular No.3 of 2018 dated 11.07.2018 for filing of appeals before the Tribunal by the Department. The CBDT vide circular dated 08.08.2019 (supra.) has amended Para 3 of Circular No.3 of 2018 dated 11.07.2018 thereby enhancing monetary limit of tax effect from Rs.20 Lakhs to Rs.50 Lakhs for filing appeals by the Department before the Tribunal. Since the Ld. DR and Ld. ARs filed applications for withdrawal of appeals and cross objections, we accordingly, permit them to withdraw all the appeals and cross objections. Accordingly, all the appeals and cross objections are being dismissed as withdrawn.
5. Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for restoration of appeal, with the requisite material to show that the appeal is protected by the exceptions prescribed in Para 16 LTE 50 Lakhs group of cases 10 of the Circular dated 11-07-2018 and its amendment dated 20-08- 2018.
6. In the combined result, all the appeals of the Revenue are dismissed and cross objections filed by the assessee are also dismissed.
Order pronounced in the Open Court on 6thNovember, 2019.
Sd/- Sd/-
PARTHASARATHI CHAUDHURY ANIL CHATURVEDI
JUDICIAL MEMBER ACCOUNTANT MEMBER
रायपुर/ RAIPUR ; दिनाांक / Dated :6thNovember, 2019. GCVSR/SB आदे श की प्रतिलऱपप अग्रेपिि / Copy of the Order forwarded to :
1. अपीऱार्थी / The Appellant.
2. प्रत्यर्थी / The Respondent.
3. The concerned CIT(A)
4. The concerned CIT
5.विभागीय प्रतितनधि, आयकर अपीऱीय अधिकरण,रायपुरबेंच, रायपुर / DR, ITAT, Raipur Bench, Raipur.
6. गार्ड फ़ाइऱ / Guard File.
आिे शानुसार / BY ORDER, //True Copy// Senior Private Secretary आयकरअपीऱीयअधिकरण, रायपुर/ ITAT, Raipur. 17
LTE 50 Lakhs group of cases Date 1 Draft dictated on 06.11.2019 Sr.PS/PS 2 Draft placed before author 06.11.2019 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order