INCOME TAX OFFICER, JAIPUR vs. SMT. SHALU DEVI AGARWAL, JAIPUR

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. 401/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2009-10 cuke Income Tax Officer, Smt. Shalu Devi Agarwal, Vs. Ward 1(5), 1362, Khejron Ka Rasta, Chandpole Jaipur. Bazar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEMPA 0608 N vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri J.C. Kulhari (JCIT) fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA). lquokbZ dh rkjh[k@ Date of Hearing: 26/07/2018 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 27/07/2018 vkns'k@ ORDER

PER: VIKRAM SINGH YADAV, A.M.:

This appeal by the Revenue is directed against the order dated 21/01/2018 of CIT (A)-1, Jaipur for the assessment year 2009-10. The Revenue has raised sole ground of appeal, which is as under:

“Whether on the facts and in the circumstances of the case, the ld. CIT(A)-1 was justified in quashing the assessment order without considering the case on merit and without appreciating the factual matrix at the time out of issuance of notice U/s 148 of the I.T. 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 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

2 ITA No. 401/JP/2018 ITO Vs. Shalu Devi Agarwal

Revenue’s appeal is stated to be Rs. 15,74,900/- on the addition of Rs

71,90,130/- which is below the prescribed limit of Rs 20 lacs.

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.

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 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

3 ITA No. 401/JP/2018 ITO Vs. Shalu Devi Agarwal 11.07.2018. Accordingly the appeal of the Department is dismissed as not pressed/withdrawn. 7. In the result, the appeal of the Revenue is dismissed.

Order pronounced in the open court on 27/07/2018. Sd/- Sd/- ¼fot; iky jko½ ¼foØe flag ;kno½ (Vikram Singh Yadav) (Vijay Pal Rao) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 27th July, 2018 *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- The ITO, Ward 1(5), Jaipur. 2. izR;FkhZ@ The Respondent- Smt. Shalu Devi Agarwal, 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. 401/JP/2018) vkns'kkuqlkj@ By order,

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