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Income Tax Appellate Tribunal, ‘C’ BENCH, KOLKATA
Before: Shri Rajpal Yadav, Vice-(KZ) & Shri Girish Agrawal
Per Rajpal Yadav, Vice-President (KZ):- The Revenue is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 14.07.2022 passed for A.Y. 2020-21.
Assessment Year: 2020-2021 Baijnath Chaudhary Charitable Trust 2. The ld. Counsel for the assessee, at the very outset, submitted that tax effect by virtue of relief given by the ld. CIT(Appeals) is less than Rs.50 lakhs and, therefore, in view of the CBDT Circular No. 17/2019 dated 8th August, 2019, the present appeal is not maintainable.
On the other hand, ld. D.R. submitted that this case falls within the ambit of exceptions provided in the Circular.
With the assistance of ld. Representatives, we have gone through the record carefully. The exceptions carved out at Serial No. 10 of the Circular read as under:- "10. Adverse judgments 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 (c)Where Revenue Audit objection in the case has been accepted by the Department, or (d)Where addition relates to undisclosed foreign income/undisclosed foreign assets (including financial assets)/undisclosed foreign bank account.
(e) Where addition is based on information received from external sources in the nature of law- enforcement agencies such as CBI/ED/DRI/SFIO/Directorate General of GST Intelligence (DGGI).
Assessment Year: 2020-2021 Baijnath Chaudhary Charitable Trust (f) Cases where prosecution has been filed by the Department and is pending in the Court."
The contention of the ld. CIT(DR) is that assessee failed to submit Form No. 10B within the time. The time limit to file such an affidavit could only be condoned by the CBDT. Recently CBDT has relegated this power to the ld. Commissioner. This power did not vest with the ld. Commissioner at the time when impugned order was passed and, therefore, ld. CIT(Appeals) is not justified in maintaining this issue.
We have duly considered the rival contentions. Whatever submission is being raised by the ld. D.R. is on merit of the issue involved. We have invited his attention towards clauses (a) to (f) at Serial No. 10 of the Circular and asked him to identify in which clause, case of the assessee falls. He failed to point out anything and, therefore, this appeal is not maintainable in the present form. It is to be dismissed by applying the above Circular.