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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. 338 & 339/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. 338 & 339/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2009-10 & 2011-12 cuke A.C.I.T., M/s Shiv Edibles Ltd., Vs. Central-1, 237-A, Talwandi, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAICS 0274 K vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri Roshanta Meena (JCIT) fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahendra Gargieya (Adv). 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.:
Both these appeals by the revenue are directed against the separate orders
dated 13/12/2017 and 12/12/2017 of ld. CIT(A), Kota for the A.Y. 2009-10
& 2011-12 respectively. In both the appeals the revenue has raised
following grounds of appeal: Grounds for the A.Y. 2009-10 “On the facts and in the circumstances of the case, the ld. CIT(A) has erred in: “(i) On the facts and circumstances of the case, the CIT(A) has erred in deleting the addition of Rs. 38,76,623/- by disallowing depreciation on plant and machinery. (ii) On the facts and circumstances of the case, the CIT(A) has erred in deleting the addition of Rs. 2,35,127/- made by disallowing excess depreciation on electric installation.
2 ITA No. 338 & 339/JP/2018 ACIT Vs M/s Shiv Edibles Ltd.
(iii) On the facts and circumstances of the case, the CIT(A) has erred in deleting the addition of Rs. 2,15,511/- out of total addition of Rs. 2,37,161/- made U/s 40(a)(ia). (iv) On the facts and circumstances of the case, the CIT(A) has erred in deleting the addition of Rs. 2,33,354/- made U/s 40(a)(ia). (v) The appellant craves liberty to raise additional ground and to modify/amend the ground of appeal at the time of hearing.”
Grounds for the A.Y. 2011-12
“On the facts and in the circumstances of the case, the ld. CIT(A) has erred in: “(i) On the facts and circumstances of the case, the CIT(A) has erred in deleting the addition of Rs. 2,17,229/- made by disallowing excess depreciation on electric installation. (ii) The appellant craves liberty to raise additional ground and to modify/amend the ground of appeal at the time of hearing.”
At the time of hearing, the ld. AR of the assessee has raised an objection
of maintainability of the appeals of the Revenue for both the assessment years
due to the tax effect not exceeding Rs. 20 lacs as per the CBDT Circle No. 3 of 2018 dated 11th July, 2018. The ld. A/R submitted that in the facts of the present
case, tax effect in Revenue’s appeals are stated to be Rs. 16,12,190/- for the A.Y.
2009-10 and Rs. 66,040/- for the A.Y. 2011-12 which are below the prescribed
limit of Rs 20 lacs.
The ld. D/R has fairly submitted that the tax effect involved in both the
Revenue’s appeals are 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 both the Revenue’s appeals
in question is below Rs. 20.00 lacs. Under the powers vested by section. 268A(1)
3 ITA No. 338 & 339/JP/2018 ACIT Vs M/s Shiv Edibles Ltd. 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 appeals are not covered by any exceptions mentioned in the
said CBDT circular. Since the tax demand in dispute in this departmental appeals
are below the limit set out by CBDT for the appeal, the appeals of the assessee
are not maintainable in view of CBDT Circular No. 3 of 2018 dated 11.07.2018.
Accordingly the appeals of the Department are dismissed as not
pressed/withdrawn.
In the result, both the appeals of the Revenue are 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 A.C.I.T., Central-1, Kota.
4 ITA No. 338 & 339/JP/2018 ACIT Vs M/s Shiv Edibles Ltd. 2. izR;FkhZ@ The Respondent- M/s Shiv Edibles Ltd., 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. 338 & 339/JP/2018) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेज. त्महपेजतंत