Income Tax Appellate Tribunal - Chandigarh
Income Tax Officer, Sangrur vs Sh.Gurbachan Singh, on 31 October, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
CHANDIGARH BENCHES, 'SMC', CHANDIGARH
BEFORE MS. DIVA SINGH, JUDICIAL MEMBER
ITA No.786/CHD/2017
Assessment year: 2013-14
The ITO, Vs. Shri Gurbachan Singh,
Sunam, S/o Shri Hari Singh,
(HQ) Sangrur. Village-Khanal Khurd, Tehsil -Sunam.
PAN No. BFWPS9278G
(Appellant) (Respondent)
Appellant by : Ssmt. Chander Kanta, Sr.DR
Respondent by : Shri Yogesh Aggarwal
Date of hearing : 25.09.2017
Date of Pronouncement : 31.10.2017
ORDER
The present appeal has been filed by the Revenue assailing the correctness of the order dated 20.30.2017 of CIT (Appeals) Patiala pertaining to 2013-14 assessment year on the following ground :
"Whether in the facts and circumstances of the case, the Ld. CIT(A), Patiala is legally correct in deleting the addition of Rs.28,10,000/- made by the Assessing Officer on account of un-explained cash deposit in bank."
2. The ld. AR right at the outset submitted that the present appeal is covered in favour of the assessee by virtue of the fact that it was filed contrary to the CBDT directions.
3. Admittedly, in the departmental appeal, the tax effect is less than Rs. 10 lacs, therefore, departmental appeal is not maintainable. The ld. CIT(Appeals) decided the issue in departmental appeal on facts and the case of the revenue would not fall in the exceptions provided in the above circular.
4. In view of the above, ld. DR stated that since departmental appeal is filed against the CBDT instructions, therefore, he would not be pressing the appeal. Therefore, the above departmental appeal is dismissed being not pressed.
5. In the result, appeal of the assessee is dismissed in limine.
Order pronounced in the Open Court on 31.10.2017.
Sd/-
(DIVA SINGH) JUDICIAL MEMBER 'Poonam' Copy to:
1. The Appellant
2. The Respondent
3. The CIT
4. The CIT(A)
5. The DR Asstt. Registrar ITAT,Chandigarh.