Income Tax Appellate Tribunal - Jaipur
Income Tax Officer, Ward-2-2, Jaipur vs Shri Dinesh Sharma, Jaipur on 2 August, 2018
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IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR
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BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM
vk;dj vihy la-@ITA. No. 532/JP/2018
fu/kZkj.k o"kZ@Assessment Years : 2010-11
ITO, cuke Shri Dinesh Sharma, B-9,
Ward-2(2), Jaipur Vs. New Colony, M.I.Road,
Jaipur
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BFGPS9821B
vihykFkhZ@Appellant izR;FkhZ@Respondent
jktLo dh vksj ls@ Revenue by: Shri Raj Mehara (JCIT)
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s Assessee by : Shri R. K. Bhatra (CA)
lquokbZ dh rkjh[k@ Date of Hearing : 02/08/2018
mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 02/08/2018
vkns'k@ ORDER
PER: VIKRAM SINGH YADAV, A.M. This is an appeal filed by the Revenue against the order of ld. CIT (A), Kota dated 15.01.2018 for Assessment Year 2010-11 wherein the Revenue has taken the following sole ground of appeal:-
"Whether on the facts and circumstances of the case and in law the Ld. CIT(A) was justified in deleting the penalties on the ground that the quantum of addition made by AO was deleted by the appellate authorities? The Ld. CIT(A) has confirmed the additions of Rs. 64,30,375/- and the same was confirmed by the Ld. ITAT. The assessee has not raised any ground before Hon'ble ITAT."2 ITA No. 532/JP/2018
ITO, Ward-2(2), Jaipur vs. Shri Dinesh Sharma, Jaipur
2. At the time of hearing, the ld. AR of the assessee has raised an objection of maintainability of the appeal of the Revenue due to the tax effect not exceeding Rs. 20 lacs as per the CBDT Circular No. 3 of 2018 dated 11th July, 2018.
2.1. The ld. D/R has fairly submitted that the tax effect involved in the Revenue's appeal comes to Rs 15,50,000/- less than Rs 20 lacs which is prescribed threshold limit in terms of the CBDT Circular No. 3/2018 dated 11th July, 2018 issued in supersession of its earlier Circular No. 21 of 2015 dated 10.12.2015.
3. We have heard the rival contentions and perused the materials available on record. It is observed that the demand/ tax effect in the Revenue's appeal in question is below Rs. 20.00 lacs . Under the powers vested by section. 268A(1) of the I T Act, CBDT has recently issued Circul ar No. 3/2018 dated 11 t h July, 2018 (F No. 279/Misc. 142/2007-ITJ(Pt) i nstructing the authorities below that departmental appeal should not be filed before ITAT where the demand/tax effect does not exceed Rs. 20 lacs. The circular is specifically mentioned to be applicable for all pending appeals.
4. Subject to some exceptions, it is further directed by CBDT that all the departmental appeals pending before ITAT where the demand/tax effect is 3 ITA No. 532/JP/2018 ITO, Ward-2(2), Jaipur vs. Shri Dinesh Sharma, Jaipur not exceeding than 20 lacs should be either withdrawn or not pressed by the departmental representatives.
5. 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. Accordingly the appeal of the Department is dismissed as not pressed/withdrawn.
In the result, the appeal of the Revenue is dismissed. Order pronounced in the open Court on 02/08/2018.
Sd/- Sd/-
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(Vijay Pal Rao) (Vikram Singh Yadav)
U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member
Tk;iqj@Jaipur
fnukad@Dated:- 02/08/2018
*Ganesh Kr.
vkns'k dh izfrfyfi vxzfs 'kr@Copy of the order forwarded to:
1. vihykFkhZ@The Appellant- ITO, Jaipur
2. izR;FkhZ@ The Respondent- Shri Dinesh Sharma, Jaipur
3. vk;dj vk;qDr@ CIT
4. vk;dj vk;qDr@ CIT(A)
5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur.
6. xkMZ QkbZy@ Guard File { ITA No. 532/JP/2018} vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar