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TMI Blog2018 (9) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... 18 (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 dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the order of the ld. CIT(A)-I, Jaipur dated 13/02/2018 for the A.Y. 2009-10. The grounds taken by the Revenue and the assessee are as under:- Grounds of revenue s appeal: 1. Whether on the facts and in the circumstances of the case and in law the ld. CIT(A) was justified in deleting the addition of ₹ 37,98,283/- and ₹ 18,99,142/- made by the A.O. on account of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e outset of hearing, the ld AR of the assessee has stated that he doesn t wish to press the grounds so taken in the cross objection therefore, the same may be dismissed as not pressed. On the other hand, the ld DR has not raised any objection if the assessee does not want to press the grounds of C.O. Therefore, the grounds taken by the assessee in the C.O. are dismissed being not pressed. 3. No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. 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 no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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