ITO, JAIPUR vs. THE CONTROLLER FINANCE, JAIPUR

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ITA 471/JPR/2016Status: DisposedITAT Jaipur30 June 2017AY 2012-133 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 held that the appeals were not maintainable as the tax effect was below the threshold stipulated by the CBDT for filing departmental appeals. The appeals were dismissed as not pressed/withdrawn.

What were the facts?

The Revenue filed appeals before the ITAT against the orders of the CIT(A) for AY 2012-13 and 2013-14. The tax effect in both appeals was found to be below the monetary limit prescribed by CBDT Circular No. 3 of 2018.

What were the issues?

Whether departmental appeals filed before the ITAT are maintainable when the tax effect is below the monetary limit prescribed by CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 268A(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES (SMC

Before: SHRI RAMESH C SHARMAvk;dj vihy la-@ITA Nos. 471 & 472/JP/2016

Hearing: 05/08/2019Pronounced: 07/08/2019

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, ACCOUNTANT MEMBER vk;dj vihy la-@ITA Nos. 471 & 472/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2012-13 & 2013-14 Income Tax Officer, cuke The Controller Finance, Vs. (TDS-2), Rajasthan Council of Elementary Jaipur. Education, 5th Block, 3rd Floor, Radhakrishnan Shiksha Sankul, JLN Marg, Jaipur. PAN/TAN No.: JPRR 01383 E vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Smt. Anuradha (JCIT) fu/kZkfjrh dh vksj ls@ Assessee by : None lquokbZ dh rkjh[k@ Date of Hearing : 05/08/2019 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement : 07/08/2019 vkns'k@ ORDER PER: R.C. SHARMA, A.M. These are the appeals filed by the revenue against the order of ld.CIT(A)-III, Jaipur dated 24/02/2016 for the A.Y. 2012-13 & 2013-14 respectively in the matter of order passed U/s 154/201(1)/201(1A) of the Income Tax Act, 1961 (in short, the Act).

2.

During the course of hearing, I found that the tax effect in both the appeals are below the limit prescribed in CBDT Circular No. 3 of 2018 dated 11th July, 2018, according to which the revenue should not file the appeal.

2 ITA 471 & 472/JP/2016 ITO (TDS-2) Vs Controller Finance. 3. I have considered the contentions of the ld DR and carefully gone through the orders of the authorities below and found 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.

6.

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.

7.

The present appeal is not covered by any exceptions mentioned in the said CBDT circular. Since the tax demand in dispute in these departmental appeals are below the limit set out by CBDT for the appeal, the appeals of the department is not maintainable in view of CBDT Circular No. 3 of 2018 dated 11.07.2018. Accordingly, the appeals of the Department are dismissed as not pressed/withdrawn. However, the ld DR

3 ITA 471 & 472/JP/2016 ITO (TDS-2) Vs Controller Finance. could not point out that if these appeals are covered by any of the exceptions wherein revenue is free to file appeal even if the tax effect to be below Rs. 20.00 lacs.

8.

In the result, both the appeals of the Revenue are dismissed. Order pronounced in the open court on 07th August, 2019

Sd/- ¼jes'k lh 'kekZ½ (RAMESH C SHARMA) ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 07th August, 2019 *Ranjan आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- The ITO (TDS-2), Jaipur. 1. izR;FkhZ@ The Respondent- The Controller Finance, Jaipur. 2. vk;dj vk;qDr@ CIT 3. vk;dj vk;qDr¼vihy½@The CIT(A) 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 471 & 472/JP/2016) 6. vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

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