DCIT(EXEMPTION), CIRCLE, GHAZIABAD vs. MANAV SEWA SANG VRIDABAN, MATHURA

In this case, the A.O. (ITO, Ward-3(2), Mathura) passed the ex-parte assessment order under section 144 of the Income Tax Act, 1961, Dated 21.03.2013 and computed the taxable income of assessee at Rs.38,60,454/-. The Ld. CIT(A) partly allowed the appeal of assessee.

The Ld. D.R. was directed to clarify as to how the present appeal then filed before ITAT, Delhi Bench. The Ld. D.R. submitted that w.e.f. 12.12.2017 the jurisdiction of the assessee has been transferred to DCIT (Exemption), Ghaziabad. However, it is a fact that the assessment order have been passed on 21.03.2013. According to the Appellate Tribunal Rules, ordinary jurisdiction of the Bench will be determined not by the place of business or residence of the assessee, but by the location of the O/o. the Assessing Officer. Thus, the location of O/o. Assessing Officer was ITO, Ward-3(2), Mathura. Therefore, even if jurisdiction is subsequently transferred to Ghaziabad, no appeal would lie to ITAT, Delhi Bench. The Department shall have to file an appeal before the ITAT, Agra Bench. Further, the tax effect in the Departmental Appeal is below Rs.20 lakhs. According to CBDT Vide Circular No.3/2018 Dated 11thJuly, 2018, it has been directed that the Department shall not file appeal before the Tribunal in case where the tax effect does not exceed the monetary limit of Rs.20 lakhs. It is also directed that this instruction will apply retrospectively to pending

3 ITA.No.4918/Del./2018 Manav Sewa Sang Vrindaban, Mathura. appeals and appeals to be filed henceforth in Tribunals. In the present appeal, since the taxable income of assessee is only Rs.38,60,954/-, therefore, the tax effect would not exceed Rs.20 lakhs. In view of the above, the Departmental Appeal is not maintainable and the same is accordingly dismissed.

In the result, appeal of the Department is dismissed.