INCOME TAX OFFICER WARD-7(1), JAIPUR vs. SHRI MUKESH KUMAR MEENA, 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. 754/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2008-09 cuke The ITO, Sh. Mukesh Kumar Meena Vs. Ward-7(1), 37, Bhagirath Nagar, Tonk Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGXPM 1175 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (C.A.) jktLo dh vksj ls@ Revenue by : Shri J. C. Kulhari (J.CIT) lquokbZ dh rkjh[k@ Date of Hearing : 27/07/2018 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 30/07/2018 vkns'k@ ORDER

PER: VIJAY PAL RAO, J.M. This appeal by the Revenue is directed against the order dated 15.03.2018 of CIT(A), Jaipur for the assessment year 2008-09. The Revenue has raised the following grounds as under:-

“Appeal is filed on the following grounds against the order of ld. CIT(A)-III, Jaipur in appeal No.797/JPR/2015-16 dated 15.03.2018 in the case of Sh. Mukesh Kumar Meena, 37, Bhagirath Nagar, Tonk Road, Jaipur for the A.Y. 2008-09 :-

ITA No. 754/JP/2018 ITO vs. Sh. Mukesh Kumar Meena i. On the facts and in the circumstances of the case, the CIT(A) has erred in deleting the addition of Rs. 40,86,209/- on account of short term capital gain relying upon the decision of the Hon'ble ITAT vide order dated 27.06.2017 in ITA No.515/JP/2015

ii. Whether on the facts and in the circumstances of the case the CIT(A) was justified in law in holding that the date of transfer was 01.63.2006?

iii. Whether on the facts and in the circumstances of the case the CIT(A) was justified in law in holding that the date of transfer was not 26.07.2007?

iv. Whether on the facts and in the circumstances of the case the CIT(A) was justified in law in holding that claim of transfer u/s 45(3) on 01.03.2006 was sham and ruse to evade capital gain tax when veil has been lifted by the AO by mustering facts ?

v. Whether on the facts and in the circumstances of the case, the CIT(A) has erred in deleting the addition of Rs.1,41,604/- on account of unexplained expenditure u/s 69C of IT Act,1961?

vi. The appellant craves leave to add, alter, amend, withdraw or insert any ground or grounds of appeal before or at the time of hearing of the appeal.”

Rs. 40,86,209/- and further Rs. 1,41,604/- on account of unexplained

expenditure U/s 69C therefore, tax effect is not exceeding Rs. 20 lacs

whereas as per the Circular No. 3/2018 dated 11.07.2018 of CBDT the

Department shall withdraw all the appeals having tax effect not

exceeding Rs. 20 lacs pending before the Tribunal. Hence, when the tax 2

ITA No. 754/JP/2018 ITO vs. Sh. Mukesh Kumar Meena effect in this appeal of the Revenue is not exceeding the limits provided in the Circular No. 3/2018 the same is not maintainable. Accordingly the appeal of the Revenue is dismissed. In the result, the appeal of the Revenue is dismissed. Order pronounced in the open court on 30/07/2018.

Sd/- Sd/- ¼fot; iky jko½ ¼foØe flag ;kno½ (Vikram Singh Yadav) (Vijay Pal Rao) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 30/07/2017. *Santosh. आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- The ITO, Ward-7(1), Jaipur. 2. izR;FkhZ@ The Respondent- Sh. Mukesh Kumar Meena, 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. 754/JP/2018} vkns'kkuqlkj@ By order,

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