DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. MS. SUNITA SHEKHAWAT, JAIPUR
What did the Tribunal hold?
The Tribunal held that the Revenue's appeal was not maintainable as the tax effect was below the Rs. 20 lakh threshold specified by the CBDT circular. Consequently, the appeal was dismissed.
What were the facts?
The Revenue filed an appeal before the ITAT challenging an order of the CIT(A). The appeal involved a tax effect of Rs. 13,45,080, which was below the threshold of Rs. 20 lakhs stipulated by the CBDT circular.
What were the issues?
Whether an appeal filed by the Revenue is maintainable when the tax effect is below the prescribed monetary limit set by the CBDT circular.
Which sections of the Income-tax Act were involved?
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- 574/JP/2018 fu/kZkj.k o"kZ: 2009-10 cuke Deputy Commissioner of Ms. Sunita Shekhawat, Vs. Income Tax, 18, Siyaram Street, Tonk Road, Central Circle-3, Jaipur. Durgapura, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la- AFCPS 0392 G vihykFkhZ izR;FkhZ jktLo dh vksj ls : Jherh j¨yh vxªoky (lhvkÃVh) fu/kZkfjrh dh vksj ls : Jh vkj ih TkkV (Tax Practitioner) lquokbZ dh rkjh[k: 23/08/2018 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-प्ट जयपुर }ारा पारित vkns'k fnuakd 19/02/2018 ds fo:} funZsf'kr] jktLo foHkkx dh orZeku vihy esa mBk;k x;k gSa %&
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 13]45]080@& 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. 574/JP/2018 DCIT Vs Sunita Shekhawat 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. 574/JP/2018 DCIT Vs Sunita Shekhawat 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- 23, 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- 574/JP/2018) vkns'kkuqlkj
सहायक पंजीकार
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