INCOME TAX OFFICER, WARD-2-2, JAIPUR vs. SHRI DINESH SHARMA, JAIPUR

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. 532/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2010-11 cuke ITO, Shri Dinesh Sharma, B-9, Vs. Ward-2(2), Jaipur New Colony, M.I.Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BFGPS9821B vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by: Shri Raj Mehara (JCIT) fu/kZkfjrh dh vksj ls@ Assessee by : Shri R. K. Bhatra (CA) lquokbZ dh rkjh[k@ Date of Hearing : 02/08/2018 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 02/08/2018 vkns'k@ ORDER

PER: VIKRAM SINGH YADAV, A.M.

This is an appeal filed by the Revenue against the order of ld. CIT (A), Kota dated 15.01.2018 for Assessment Year 2010-11 wherein the Revenue has taken the following sole ground of appeal:- “Whether on the facts and circumstances of the case and in law the Ld. CIT(A) was justified in deleting the penalties on the ground that the quantum of addition made by AO was deleted by the appellate authorities? The Ld. CIT(A) has confirmed the additions of Rs. 64,30,375/- and the same was confirmed by the Ld. ITAT. The assessee has not raised any ground before Hon’ble ITAT.”

2 ITA No. 532/JP/2018 ITO, Ward-2(2), Jaipur vs. Shri Dinesh Sharma, Jaipur

objection of maintainability of the appeal of the Revenue due to the tax effect not exceeding Rs. 20 lacs as per the CBDT Circular No. 3 of 2018 dated 11th

July, 2018.

2.1. The ld. D/R has fairly submitted that the tax effect involved in the

Revenue’s appeal comes to Rs 15,50,000/- 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.

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.

departmental appeals pending before ITAT where the demand/tax effect is

3 ITA No. 532/JP/2018 ITO, Ward-2(2), Jaipur vs. Shri Dinesh Sharma, Jaipur not exceeding than 20 lacs should be either withdrawn or not pressed by the departmental representatives. 5. 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 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 02/08/2018.

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:- 02/08/2018 *Ganesh Kr. आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- ITO, Jaipur 2. izR;FkhZ@ The Respondent- Shri Dinesh Sharma, Jaipur 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. 532/JP/2018} vkns'kkuqlkj@ By order, सहायक पंजीकार@Aेेज. त्महपेजतंत