ACIT, KOTA vs. SHIV EDIBLES LTD., KOTA

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES , JAIPUR Jh HkkxpUn] ys[kk lnL; ,o Jh dqy Hkkjr] U;kf;d lnL; ds le{k BEFORE: SHRI BHAGCHAND, AM & SHRI KUL BHARAT, JM vk;dj vihy la-@ITA No. 321/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2010-11 cuke The ACIT M/s. Shiv Edibles Ltd. Vs. Circle- 1, Kota 237, Talwandi, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAICS 0274 K vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by :Shri R.A. Verma, Addl. CIT -DR fu/kZkfjrh dh vksj ls@Assessee by: Shri F. Rehman, Advocate lquokbZ dh rkjh[k@ Date of Hearing : 02/03/2017 ?kks"k.kk dh rkjh[k@ Date of Pronouncement : 02/03/2017 vkns'k@ ORDER PER BHAGCHAND, AM The Revenue has filed an appeal against the order of the ld. CIT(A), Kota dated 22-01-2015 for the assessment year 2010-11 raising therein following grounds of appeal. ‘’On the facts and in the circumstances of the case, the ld. CIT(A) has erred in:- (i) deleting the trading addition of Rs. 24,75,535/- out of addition of Rs. 49,51,070/- made by AO since the ld. CIT(A) has confirmed rejection of books of accounts of the assessee by AO u/s 145(3) of the Act and has not give any

2 ITA No. 321/JP/2015 The ACIT, Circle- 1, Kota vs. M/s. Shiv Edibles Ltd., Kota . reason for reducing the trading addition made by AO to one- half.

(ii) deleting the addition of Rs. 2,58,966/- made by AO by disallowing repair work expenses of Bardana and Sutli by shifting the onus about genuineness of these expenses from the assessee to the AO.

(iii) deleting the addition of Rs. 2,37,161/- made by AO on account of disallowance u/s 40(a)(ia) of the Act since the assessee had itself claimed these expenses during the year under consideration and never pleaded before AO that these expenses pertained to the preceding year.

2.1 We have heard the rival contentions and perused the materials

available on record. It is observed that the demand/ tax effect in the Revenue’s appeal in question is below Rs. 10.00 lacs . Under the powers

vested by sec. 268A(1) of the I T Act, CBDT has recently issued

CircularNo.21 of 2015 dated 10.12.2015(F No. 279/Misc.

142/2007-ITJ(Pt) instructing the authorities below

departmental appeal should not be filed before ITAT where the

demand/tax effect does not exceed Rs.10 lacs. The circular is

specifically mentioned to be applicable for all pending appeals.

2.2 Subject to some exceptions, it is further directed by CBDT that all

the departmental appeals pending before ITAT where the demand/tax

effect is less than 10 lacs should be either withdrawn or not pressed by

the departmental representatives.

3 ITA No. 321/JP/2015 The ACIT, Circle- 1, Kota vs. M/s. Shiv Edibles Ltd., Kota . 2.3 The present appeal is not covered by any exceptions mentioned in the 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 same is not maintainable in view of fore goings. Accordingly the appeal of the Department is dismissed as not pressed/withdrawn. 3.0 In the result, the appeal of the Revenue is dismissed. Order pronounced in the open court on 02 /03/2017.

Sd/- Sd/- ¼dqy Hkkjr½ ¼HkkxpUn½ (KUL BHARAT) (Bhagchand) U;kf;d lnL; /Judicial Member ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 02 /03/ 2017 *Mishra आदेश की प्रतिलिपि अग्रेषित@ब्वचल वf जीम वतकमत वितूंतकमक जवरू vihykFkhZ@The Appellant- The ACIT,Circle- 1, Kota 1. 2. izR;FkhZ@ The Respondent- M/s. Shiv Edibles Ltd. , Kota vk;dj vk;qDr¼vihy½@ CIT(A). 3. vk;dj vk;qDr@ CIT, 4. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 5. xkMZ QkbZy@ Guard File (ITA No. 321/JP/2015) 6. vkns'kkuqlkj@ By order,

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