ACIT, CIRCLE- 1, DIBRUGARH vs. DEHA ASSAM TEA CO. PRIVATE LIMITED, DIBRUGARH

IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH, GUWAHATI VIRTUAL HEARING AT KOLKATA �ी संजय गग�, �या�यक सद�य एवं �ी �गर�श अ�वाल, लेखा सद�य के सम� Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.44/GTY/2022 Assessment Year: 2018-19 ACIT, Circle-1, Dibrugarh……...…………....….........…..........….…… Appellant vs. Deha Assam Tea Co. Pvt. Ltd..….………..………..…...…..…..…..... Respondent Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh-786008. [PAN: AAACD6909L] Appearances by: Shri Sanjay Mody, FCA, appeared on behalf of the appellant. Shri PS Thuingaleng, ACIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : June 07, 2023 Date of pronouncing the order : June 07, 2023 आदेश / ORDER संजय गग�, �या�यक सद�य �वारा / Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the revenue against the order dated 08.06.2022 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. At the outset, the ld. Counsel for the assessee has invited our attention to the grounds of appeal to submit that the tax effect involved in this appeal is less than the prescribed monetary limit by the CBDT for filing appeal to this Tribunal vide Circular No.17 of 2019. 3. The ld. DR though admitted that the tax effect is less than the prescribed limit, however, has submitted that the issue involved in this

I.T.A. No.44/GTY/2022 Assessment Year: 2018-19 Deha Assam Tea Co. Pvt. Ltd appeal is hit by the exception clause no.10 of the Circular No.17 of 2019 of CBDT which for the sake of convenience is reproduced as under: “10. Adverse judgment relating to the following issues should be contested on merits notwithstanding that the tax effect entailed is less than the monetary limits specified in para 3 above or there is no tax effect: (a) Where the Constitutional validity of the provisions of an Act or Rule is under challenge, or (b) Where Board’s order, Notification, Instruction or circular has been held to be illegal or ultra vires, or” 4. However, a perusal of the impugned order of the CIT(A) would reveal that neither the assessee in his appeal before the CIT(A) has ever challenged the constitutional validity of any provisions of the Act or Rule nor the CIT(A) has held any circular, notification or instruction of the Board to be illegal or ultra vires, therefore, this case does not fall within the exception clause. Since the tax effect involved is less than the prescribed limit, hence, so the present appeal is not maintainable u/s 268A of the Act and the same is accordingly dismissed. 5. In the result, the appeal of the revenue stands dismissed. Kolkata, the 7th June, 2023. Sd/- Sd/- [�गर�श अ�वाल /Girish Agrawal] [संजय गग� /Sanjay Garg] लेखा सद�य/Accountant Member �या�यक सद�य/Judicial Member Dated: 07.06.2023. RS

I.T.A. No.44/GTY/2022 Assessment Year: 2018-19 Deha Assam Tea Co. Pvt. Ltd Copy of the order forwarded to: 1. ACIT, Circle-1, Dibrugarh 2. Deha Assam Tea Co. Pvt. Ltd 3. CIT (A)- 4. CIT- , 5. CIT(DR),

//True copy// By order Assistant Registrar, Kolkata Benches