ITO, KOTA vs. JOGINDER SINGH DEOL, KOTA

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ITA 822/JPR/2014Status: DisposedITAT Jaipur15 August 2018AY 2008-093 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable as per CBDT Circular No. 3/2018, which directs that departmental appeals with a tax effect below Rs. 20 lacs should not be filed or pressed.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order for AY 2008-09. The tax effect involved in the appeal was below Rs. 20 lacs.

What were the issues?

Whether a departmental appeal with a tax effect below the prescribed limit in a CBDT circular is maintainable before the ITAT.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, JAIPUR

Before: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 822/JP/2014

Hearing: 23/08/2018Pronounced: 23/08/2018

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; ikWy jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 822/JP/2014 fu/kZkj.k o"kZ@Assessment Years : 2008-09 cuke Income-tax Officer Sh. Joginder Singh Deol Vs. Ward-1(2), Kota Prop. Deol Goods Carriers, 84, Transport Nagar, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABRPD3974E vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by: Shri Roshanta Meena (JCIT) fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rohit lquokbZ dh rkjh[k@ Date of Hearing : 23/08/2018 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 23/08/2018 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 18.09.2014 for Assessment Year 2008-09 wherein the Revenue has taken the following grounds of appeal:- “ On the facts and in the circumstances of the case, the ld. CIT(A) has erred in:-

(i) Cancelling the assessment order made by the AO u/s 143(3)/147 of the Act without valid reason;”

2.

The ld. D/R has submitted that the tax effect involved in the Revenue’s appeal comes to Rs 10,11,490/- less than Rs 20 lacs which is prescribed

2 ITA No. 822/JP/2014 ITO, Ward-1(2), Kota vs. Sh. Joginder Singh Deol, Kota 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 both the parties and perused the material 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 IT Act, CBDT has recently issued Circular No. 3/2018 11th dated July, 2018 (F No. 279/Misc. 142/2007-ITJ(Pt)

instructing 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

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 Revenue is dismissed as not

pressed/withdrawn.

3 ITA No. 822/JP/2014 ITO, Ward-1(2), Kota vs. Sh. Joginder Singh Deol, Kota In the result, the appeal of the Revenue is dismissed.

Order pronounced in the open Court on 23/08/2018. Sd/- Sd/- ¼fot; ikWy jko½ ¼foØe flag ;kno½ (Vijay Pal Rao) (Vikram Singh Yadav) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 23/08/2018 *Ganesh Kr. आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- ITO, Kota 2. izR;FkhZ@ The Respondent- Sh. Joginder Singh Deol, Kota 3. vk;dj vk;qDr@ CIT 4. vk;dj vk;qDr@ CIT(A) 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत. 6. xkMZ QkbZy@ Guard File { ITA No. 822/JP/2014} vkns'kkuqlkj@ By order, सहायक पंजीकार@Aेेज. त्महपेजतंत

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