DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR vs. M/S TUSHAR BUILDHOME PVT. LTD., JAIPUR

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ITA 457/JPR/2018Status: DisposedITAT Jaipur15 August 2018AY 2009-103 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the tax effect in the Revenue's appeal was less than Rs. 20 lakhs. As per CBDT Circular No. 3/2018, appeals with a tax effect below Rs. 20 lakhs should not be filed. Therefore, the Revenue's appeal was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The appeal was filed concerning assessment year 2009-10. The Revenue's appeal involved a tax effect of Rs. 15,09,156.

What were the issues?

Whether the Revenue's appeal is maintainable when the tax effect is below the threshold limit prescribed by the CBDT circular.

Which sections of the Income-tax Act were involved?

Section 268A(1)

AI-generated summary — verify with the full judgment below

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k vk;dj vihy la- 457/JP/2018 fu/kZkj.k o"kZ: 2009-10 cuke Deputy Commissioner of M/s Tushar Buildhome Pvt. Ltd., Income Tax, F,32, Azad Marg, C-Scheme, Circle-6, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la- AACCT 5316 R vihykFkhZ izR;FkhZ jktLo dh vksj ls : Jh ts lh dwygjh (tslhvkÃVh) fu/kZkfjrh dh vksj ls : Jh fot; x¨;y ,oe Jh xqy'ku vxªoky (lh,) lquokbZ dh rkjh[k: 20/08/2018 mn?kks"k.kk dh rkjh[k: 23/08/2018 vkns'k Jh Jh fot; iky jko Jh Jh fot; iky jko fot; iky jko] U;kf;d lnL; }kjk fot; iky jko ] U;kf;d lnL; }kjk ] U;kf;d lnL; }kjk ] U;kf;d lnL; }kjk

निधार्रण व’ार् 2009-10 हेतु आयकर आयुक्त ¼अपील½ अजमेर }ारा पारित vkns'k fnuakd 22/01/2018 ds fo:} funZsf'kr] jktLo foHkkx dh orZeku vihy esa mBk;k x;k gSaA

2- lquokbZ ds nkSjku] fu/kkZfjfr ds fo}ku izkf/kd`r izfrfuf/k us dj izHkko] dsanzh; izR;{k dj cksMZ ds ifji= la[;k 3@2018] fnuakd 11 tqykbZ 2018 ds vuqlkj] :i;s 20 yk[k ls vf/kd u gksus ds dkj.k jktLo dh vihy dh iks’k.kh;rk ij vkifr mBkbZA fo}ku izkf/kd`r izfrfuf/k us izLrqr fd;k fd orZeku ekeys ds rF;ksa ds vuqlkj] jktLo dh vihy esa :i;s 15]09]156@& dk dj izHkko gksus dk mYys[k fd;k x;k gS tks fd :i, 20 yk[k dh fu/kkZfjr lhek ls de gSA

2 ITA No. 457/JP/2018 DCIT Vs. M/s Tushar Buildhome P Ltd. 3- fo}ku foHkkxh; izfrfuf/k us izLrqr fd;k fd jktLo dh vihy esa lacaf/kr dj izHkko] dsanzh; izR;{k dj cksMZ }kjk blds iwoZorhZ ifji= la[;k] 21@2015] fnuakd 10-12-2015 dks fujLr djrs gq, tkjh fd, x, i'pkrorhZ ifji= la[;k 3@2018] fnuakd 11 tqykbZ 2018 esa fu/kkZfjr dh xbZ lhek :i, 20 yk[k ls de gSA

4- geus nksuksa i{kksa ds rdksZa dks lquk rFkk vfHkys[k ij miyC/k lkexzh dk voyksdu fd;kA ;g ik;k x;k fd jktLo dh iz'uxr vihy esa ekax@dj izHkko :i;s 20 yk[k ls de gSA vk;dj vf/kfu;e dh /kkjk 268 , ¼1½ }kjk iznr 'kfDr;ksa ds varxZr dsanzh; izR;{k dj cksMZ us gky gh esa ifji= la[;k 3@2018] fnuakd 11 tqykbZ 2018 ¼Qk-la[;k-279@izdh.kZ-142@2007&vkbZVhts ¼ihVh½ }kjk v/khUkLFk inkf/kdkfj;ksa dks ;g funs'k tkjh fd, x, gSa fd ,slh vihyksa] ftuesa ekax@dj izHkko :i;s 20 yk[k rd lhfer gks] ds ekeyksa esa jktLo foHkkx }kjk आयकर अपीलीय अधिकरण के सम{ा अपील दाखिल नहीं की जांएA उक्त परिप= esa blds lHkh yafcr vihyksa esa iz;kstuh; gksus dk fo'ks’k rkSj ij mYys[k fd;k x;k gSA

5- dqN vioknksa dks NksM+dj] dsanzh; izR;{k dj cksMZ us ;g funs'k fn;k gS fd आयकर अपीलीय अधिकरण के सम{ा लंबित ऐसी सभी विभागीय अपीलाें] जिनमें ekax@dj izHkko :i;s 20 yk[k ls vf/kd ugha gS] dks ;k rks okil ys fy;k tkuk pkfg, vFkok foHkkxh; izfrfuf/k;ksa }kjk mu ij tksj ugha fn;k tkuk pkfg,A

6- orZeku vihy dsanzh; izR;{k dj cksMZ ds mDr ifji= esa mfYyf[kr vioknksa esa ls fdlh us ls Hkh vkPNkfnr ugha gksrhA D;ksafd orZeku foHkkxh; vihy esa fooknkLin dj ekax dsanzh; izR;{k dj cksMZ }kjk vihy nkf[ky fd, gsrq fu/kkZfjr lhek ls de gS] dsanzh; izR;{k dj cksMZ ds ifji= la[;k 3@2018] fnuakd 11 tqykbZ 2018 ds izdk'k esa jktLo dh vihy iks’k.kh; ugha gSA

3 ITA No. 457/JP/2018 DCIT Vs. M/s Tushar Buildhome P Ltd. rnkuqlkj] vihy ij tksj ugha fn;k tkuk@ vihy dks okil fy;k tkuk ekurs gq, foHkkx dh vihy dks fujLr fd;k tkrk gSA

7- ifj.kkeLo:i] jktLo dh vihy fujLr dh tkrh gSA vkns'k fnuakd 23/08/2018 dks U;k;ky; esa lkoZtfud :i ls mn~?kksf’kr fd;k x;kA Sd/- Sd/- ¼foØe flag ;kno½ ¼fot; iky jko½ ys[kk lnL; U;kf;d lnL; Tk;iqj fnukad- 23rd vxLr, 2018 *Ranjan आदेश की प्रतिलिपि अग्रेf’ातरू 1. vihykFkhZ 2. izR;FkhZ 3. vk;dj vk;qDr 4. vk;dj vk;qDr 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण]जयपुर 6. xkMZ QkbZy (vk;dj vihy la- 457/JP/2018) vkns'kkuqlkj

सहायक पंजीकार

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