ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, KOTA vs. M/S. KANHAIYAL LAL RAMESHWAR DASS, KOTA

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. 835/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2012-13 cuke Asstt. Commissioner of Income- M/s Kanhaiya Lal Vs. tax, Central Circle-3, Rameshwar Das, Kota Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABFK4323K vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by: Shri J. C. Kulhari (JCIT) fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rajnikant Bhatra (CA) lquokbZ dh rkjh[k@ Date of Hearing : 20/08/2018 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 21/08/2018 vkns'k@ ORDER

PER: VIKRAM SINGH YADAV, A.M.

This is an appeal filed by the Revenue against the order of ld. CIT (A)- 04, Jaipur dated 04.04.2018 for Assessment Year 2012-13 wherein the Revenue has taken the following grounds of appeal:- “(1) Whether on the facts and in the circumstances of the case and in law, the CIT(A) was justified in deleting the addition of Rs. 33,23,348/- made by AO on account of Stone Cutting Expenses Malwa Jharai Exp., Tractor Running Exp., & Loading Unloading Expenses.”

(2) Whether on the facts and in the circumstances of the case and in law, the CIT(A) was justified in deleting the addition of Rs. 1,44,740/- made by AO on account of disallowance u/s 36(1)(v).”

2 ITA No. 835/JP/2018 ACIT, Jaipur vs. Ms Kanhaiya Lal Rameshwar Das, Kota 2. The ld. D/R has submitted that the tax effect involved in the

Revenue’s appeal comes to Rs 13,51,060/- less than Rs 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.

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.

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.

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. 835/JP/2018 ACIT, Jaipur vs. Ms Kanhaiya Lal Rameshwar Das, Kota In the result, the appeal of the Revenue is dismissed.

Order pronounced in the open Court on 21/08/2018. 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:- 21/08/2018 *Ganesh Kr. आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- ACIT, Central Circle-03, Jaipur 2. izR;FkhZ@ The Respondent- M/s Kanhaiya Lal Rameshwar Das, 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. 835/JP/2018} vkns'kkuqlkj@ By order, सहायक पंजीकार@Aेेज. त्महपेजतंत