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Before: Shri Sudhanshu Srivastava & Shri Dr. Mitha Lal Meena
In the Income-Tax Appellate Tribunal, Agra Bench, Agra
Before : Shri Sudhanshu Srivastava, Judicial Member And Shri Dr. Mitha Lal Meena, Accountant Member
ITA No. 73/Agr/2015 Assessment Year: 2011-12
A.C.I.T., Circle-1, vs. Shri Hari Vallabh Shivhare, Gwalior. Gram Mohna, A.B. Road, Post Office-Mohna, Gwalior. PAN: AZBPS8726R (Appellant) (Respondent)
ITA No. 76/Agr/2015 Assessment Year: 2011-12
Shri Hari Vallabh Shivhare, vs. A.C.I.T., Circle-1, Gram Mohna, A.B. Road, Gwalior. Post Office-Mohna, Gwalior. (Appellant) (Respondent)
Revenue by Shri Waseem Arshad, Sr. DR Assessee by None
Date of Hearing 19.02.2019 Date of Pronouncement 19.02.2019
ORDER Per Sudhanshu Srivastava, J.M.: These cross appeals are filed by the Revenue and the assessee against the order dated 17.12.2014 passed by learned CIT(A), Gwalior for the assessment year 2011-12.
ITA Nos. 73 & 76/Agr/2015 2
During the course of hearing, the Ld. Sr. DR submitted that there is no doubt that tax effect involved in the appeal is less than Rs.20 lakhs, thus, bound by the departmental instruction, the appeal has to be withdrawn. However, attention was invited to para 10 of the Circular No. 3/2018, dated 11th July, 2018, which has been modified by Circular dated 20th August, 2018 and in terms of the said modification the Departmental Representatives made a prayer that permission to pray for recall of the order may be granted in case any of the conditions in the reports made available by the A.O. subsequently, show that the issues were required to be contested. The modified para is extracted hereunder:
“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).
ITA Nos. 73 & 76/Agr/2015 3
(f) Cases where prosecution has been filed by the Department and is pending in the Court. ”
Going by the prescription of Circular No. 3/2018, dated 11th July, 2018, we are of the view that the Revenue should have either not filed the instant appeal before the Tribunal or withdrawn the same as the tax effect in the appeal is admittedly less than the prescribed limit, i.e., Rs. 20,00,000/- for not filing the appeals. Accordingly, we dismiss the appeal filed by the Revenue without going into merits of the case. However, it is made clear that the Department is at liberty to file Miscellaneous Application, if the tax effect is found to be more than the prescribed limit of Rs.20,00,000/- or any of the conditions etc., as available in the amendment carried out in para 10 of Circular No. 3/2018, dated 20.08.2018, is made out. Accordingly, the appeal of the Revenue deserves to be dismissed. It is so ordered accordingly.
None was present on behalf of the assessee to represent the appeals. However, an adjournment application signed by one Shri Pramod Kumar Gupta in the status of Authorized Representative of assessee, was placed before the Bench. We, however, find that the said application does not have even a whisper of any ground for adjournment nor does the record contain any power of attorney/authority in the name of Pramod Kumar Gupta who moved the adjournment application. Therefore, the adjournment sought is refused. On earlier occasions also, the assessee has not been diligent to prosecute its appeal. Therefore, it can be safely inferred that the assessee is not serious in pursuing its appeal. In the circumstances, the only alternative left with us is to dismiss the
ITA Nos. 73 & 76/Agr/2015 4
appeal of the assessee in limine. Support is drawn from the order of Tribunal in CIT vs. Multi Plan India (P) Ltd., 38 ITD 320 (Del.) and of M.P. High Court in Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (MP).
In the result, both the appeals of the Revenue and assessee are dismissed,
as indicated above.
Order pronounced in the open court on 19.02.2019.
Sd/- Sd/- (Dr. Mitha Lal Meena) (Sudhanshu Srivastava) Accountant Member Judicial member
Dated: 19.02.2019 *aks* Copy of order forwarded to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File By order Assistant Registrar Income Tax Appellate Tribunal Agra Bench, Agra