Income Tax Appellate Tribunal - Ahmedabad
The Ito, Sabarkantha Ward-3,, ... vs Shri Jayantibhai Karsanbhai Patel,, ... on 16 July, 2018
आयकर अपील य अ धकरण, अहमदाबाद यायपीठ 'SMC' अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 01/Ahd/2017 ( नधा रण वष / Assessment Year : 2008-09) The Income-tax Officer, बनाम/ Shri Jayantibhai Sabarkantha Ward-3, Vs. Karsanbhai Patel, Himatnagar, Dist: At & Post: Jamla, Taluka:
Sabarkantha - 383001 Himatnagar, Dist.
Sabarkantha - 383001 थायी ले खा सं . /जीआइआर सं . /PAN/GIR No. : ALTPP8906C (अपीलाथ /Appellant) .. ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Shri R. P. Maurya, Sr. D.R. यथ क ओर से / None Respondent by :
सन ु वाई क तार ख / Date of 16/07/2018 Hearing घोषणा क तार ख /Date of 16/07/2018 Pronouncement आदे श/O R D E R PER PRADIP KUMAR KEDIA - AM:
The captioned appeal has been filed at the instance of the Revenue against the order of the CIT(A)-2, Ahmedabad ('CIT(A)' in short), dated 03.10.2016 arising in the assessment order dated 16.12.2015 passed by the Assessing Officer (AO) under s. 144 r.w.s.
I T A N o . 0 1 / Ah d / 1 7 [ I T O v s . S h r i J a ya n t i b h a i K. P a t e l ] A. Y . 2 0 0 8 - 0 9 - 2 -
147 of the Income Tax Act, 1961 (the Act) concerning assessment year 2012-13.
2. The grounds of appeal raised by the Revenue reads as under:-
"1. The Ld. CIT(A) has erred in law and on facts by confirming Rs.4,99,284/-
as against the total disallowance made by AO of Rs.31,14,757/- (Diesel expenses Rs.24,77,365 interest on vehicle loan of Rs.1,61,136/- and vehicle repairing expenses of Rs.4,76,256).
2. The Ld. CIT(A) has erred in law and on facts by deleting disallowance u/s.41(1) of the Act on vehicle loan liability of Rs.7,23,444/-."
3. At the time of hearing, it was submitted by the Ld.AR for the assessee that the appeal filed by the Revenue is hit by recently issued CBDT Circular No.3 of 2018 dated 11/07/2018 revising the previous thresholds pertaining to tax effects. As per aforesaid Circular, all pending appeals filed by Revenue are liable to be dismissed as a measure for reducing litigation where the tax effect does not exceed the prescribed monetary limit which is now revised at Rs.20 Lakhs. In the instant case, the tax effect on the disputed issues raised by the Revenue is stated to be not exceeding Rs.20 lakhs and therefore appeal of the Revenue is required to be dismissed in limine.
4. The Ld.DR for the Revenue fairly admitted the applicability of the CBDT Circular No. 3 of 2018. Accordingly, appeal of the Revenue I T A N o . 0 1 / Ah d / 1 7 [ I T O v s . S h r i J a ya n t i b h a i K. P a t e l ] A. Y . 2 0 0 8 - 0 9 - 3 -
is dismissed as not maintainable. However, it will be open to the Revenue to seek restoration of its appeal on showing inapplicability of the aforesaid CBDT Circular in any manner.
5. In the result, the appeal of the Revenue is dismissed.
This Order pronounced in Open Court on 16/07/2018
Sd/- Sd/-
(RAJPAL YADAV) (PRADIP KUMAR KEDIA)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Ahmedabad: Dated 16/07/2018
True Copy
S. K. SINHA
आदे श क त!ल"प अ#े"षत / Copy of Order Forwarded to:-
1. राज व / Revenue
2. आवेदक / Assessee
3. संबं*धत आयकर आयु,त / Concerned CIT
4. आयकर आयु,त- अपील / CIT (A)
5. 0वभागीय 3त3न*ध, आयकर अपील य अ*धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड9 फाइल / Guard file.
By order/आदे श से, उप/सहायक पंजीकार आयकर अपील य अ*धकरण, अहमदाबाद ।