DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S SIDHE STAR BUILDHOME PVT. LTD., JAIPUR

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ITA 703/JPR/2018Status: DisposedITAT Jaipur02 August 2018AY 2009-103 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal observed that the tax effect in the Revenue's appeal was below Rs. 20 lacs, as per CBDT Circular No. 3 of 2018. Therefore, the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order deleting an addition made by the AO. The assessee raised an objection regarding the maintainability of the appeal due to the tax effect being below the threshold limit prescribed by CBDT circular.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT when the tax effect is below the monetary limit prescribed by CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, JAIPUR

Before: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 703/JP/2018

Hearing: 02/08/2018Pronounced: 02/08/2018

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. 703/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2009-10 cuke Deputy Commissioner of M/s Sidhe Star Buildhome Vs. Income-Tax, Central Circle-3, Pvt. Ltd., D-25, Lal Bahadur Jaipur Nagar, J.L.N. Marg, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAKCS5106J vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by: Shri Raj Mehara (JCIT) fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rohan Sogani (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)- 4, Jaipur dated 16.03.2018 for Assessment Year 2009-10 wherein the Revenue has taken the following sole ground of appeal:- “1. Whether on the facts and in the circumstances of the case, the CIT(A) was right in deleting the addition of Rs. 36,70,478/- made by AO u/s 40(a)(ia) of the IT Act, 1961.”

2.

At the time of hearing, the ld. AR of the assessee has raised an objection of maintainability of the appeal of the Revenue due to the tax effect

2 ITA No. 703/JP/2018 DCIT, Central Circle-3, Jaipur vs. M/s Sidhe Star Buildhome Pvt. Ltd., Jaipur 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 11,34,180/- 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.

3.

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.

4.

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.

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

3 ITA No. 703/JP/2018 DCIT, Central Circle-3, Jaipur vs. M/s Sidhe Star Buildhome Pvt. Ltd., Jaipur 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- DCIT, Central Circle-03, Jaipur 2. izR;FkhZ@ The Respondent- M/s Sidhe Star Buildhome Pvt. Ltd., 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. 703/JP/2018} vkns'kkuqlkj@ By order, सहायक पंजीकार@Aेेज. त्महपेजतंत

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