ITO,WARD-6(1), JAIPUR, NCRB,STATUE CIRCLE vs. POOJA GIDWANI, JAIPUR
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर
IN THE INCOME TAX APPELLATE TRIBUNAL,
JAIPUR BENCHES,’’SMC” JAIPUR
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BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No.1089/JP/2024
fu/kZkj.k o"kZ@Assessment Year : 2018-19
6-Kha-31, Jawahar Nagar
Jaipur -302 004
LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ARKPG 3706 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rohan Sogani, CA jktLo dh vksj ls@Revenue by: , Ms. Alka Gautam. CIT-DR lquokbZ dh rkjh[k@Date of Hearing
: 16/01/2025
mn?kks"k.kk dh rkjh[k@Date of Pronouncement: : 16 /01/2025
vkns'k@ORDER
PER: RATHOD KAMLESH JAYANTBHAI, AM
This appeal filed by the Revenue is directed against order of the ld.
CIT(A) dated 02-07-2024, National Faceless Appeal Centre, Delhi
[ hereinafter referred to as (NFAC) ] for the assessment year 2018-19
raising therein following grounds of appeal.
‘’1. Whether on the facts and in the circumstances of the case and in law the ld.CIT(A) has erred in deciding the case on technical ground rather than on merits of the case in spite of the fact the case has not been converted from Limited Scrutiny to Complete Scrutiny and the AO has elaborately discussed the issue of cash deposits as well as source of cash deposit which comes under the purview of Limited Scrutiny?
2
2. Whether on the facts and in the circumstances of the case and in law the ld. CIT(A) has erred in holding that the AO has travelled beyond his juri iction and made addition on the issues which are not part of the reasons for limited scrutiny in spite of the fact that books of account has been rejected by the AO on the issue of cash deposit and source of cash deposit?
1 At the outset of the hearing of the appeal, it is noted that the ld DR vide letter dated 15-01-2025 has prayed for withdrawal of the appeal on the ground that the gross tax effect is below the limit prescribed for filing further appeal. To this effect, the ld. DR has filed the copy of letter No. ITO/Ward-6(1)/JPR/2024-25/607 dated 23-02-2024 wherein the narration at para 3 is reproduced as under:- ‘’3. Total tax effect involved in this case is Rs.53,96,271/-. The case is not covered in any of the exceptions laid down in CBDT Instruction Circular No.09/2004 of Central Board of Direct Tax dated 17-09-2004 for filing of appeal before the ITAT and Hon’ble High Court. The gross tax effect is below the limit prescribed for filing further appeal. Order pronounced in the Open Court on 16 -01-2025. ¼ ujsUnz dqekj ½
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(Narender Kumar)
(Rathod Kamlesh Jayantbhai)
U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member
Tk;iqj@Jaipur fnukad@Dated:- 16/01/2025
*Mishra
आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू
1. The Appellant- The ITO, Ward 6(1), Jaipur
2. izR;FkhZ@ The Respondent- Pooja Gidwani, Jaipur
3. vk;dj vk;qDr@ The ld CIT
4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत
5. xkMZ QkbZy@ Guard File (ITA No.1089/JP/2024) vkns'kkuqlkj@ By order,
सहायक पंजीकार@Aेेजज. त्महपेजतंत