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Income Tax Appellate Tribunal, JAIPUR BENCHES, JAIPUR
Before: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 298/JP/2018
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky 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. 298/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2008-09 cuke Income Tax Officer, Raina Jalan, Vs. Ward 2(2), Alwar. 318-A DLF, Phase-4, Hamilton Court, Gurgaon, Haryana LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABPPJ 4772 N vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri J.C. Kulhari (JCIT) fu/kZkfjrh dh vksj ls@ Assessee by : None. lquokbZ dh rkjh[k@ Date of Hearing: 24/08/2018 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 28/08/2018 vkns'k@ ORDER
PER: VIJAY PAL RAO, J.M.:
This appeal by the revenue is directed against the order dated 01/12/2017
of ld. CIT(A), Alwar for the A.Y. 2008-09. The revenue has raised following
grounds of appeal: “1. On the facts and circumst4ances of the case and law, the ld. CIT(A) erred in holding the assessment order passed U/s 143(3) of the IT Act, 1961 dated 29/01/2016 is invalid and void ab-initio, without considering the facts placed on the assessment record that the postal authorities shown the registry of notice issued U/s 148 of the Act on 31/3/2015. 2. On the facts and circumstances of the case and in law the ld. CIT(A) erred in holding the assessment order passed U/s 143(3)/147 of the IT Act, 1961 dated 29/01/2016 is invalid and void ab initio, when the assessee has not raised such objection during the course of
2 ITA No. 298/JP/2018 ITO Vs Raina Jalan
assessment proceedings, for which the assessee is not entitled to raise such objection in first appeal as settled in various case laws.”
At the time of hearing, no body appeared on behalf of the assessee but
the ld. D/R has fairly submitted that the tax effect in Revenue’s appeal is stated
to be Rs. 1,33,370/- which is below the prescribed limit of Rs 20 lacs. The tax
effect involved in the Revenue’s appeal is less than 20 lacs which is prescribed 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.
We have heard the rival contentions and perused the materials 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 I T Act, CBDT has recently issued Circular No. 3/2018 dated 11th
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.
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.
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
3 ITA No. 298/JP/2018 ITO Vs Raina Jalan not maintainable in view of CBDT Circular No. 3 of 2018 dated 11.07.2018. Accordingly the appeal of the Department is dismissed as not pressed/withdrawn.
In the result, the appeal of the Revenue is dismissed.
Order pronounced in the open court on 28/08/2018.
Sd/- Sd/- ¼foØe flag ;kno½ ¼fot; iky jko½ (VIKRAM SINGH YADAV) (VIJAY PAL RAO) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 28th August, 2018 *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- The ITO, Ward 2(2), Alwar. 2. izR;FkhZ@ The Respondent- Smt. Raina Jalan, Gurgaon, Haryana 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. 298/JP/2018) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेज. त्महपेजतंत