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Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD
Before: SHRI N.K. BILLAIYA & SHRI S.S. GODARA
PER S.S. GODARA, JUDICIAL MEMBER
This appeal by the Revenue is directed against CIT(A)-XV, Ahmedabad’s order dated 22.03.2014 passed in case No.CIT(A)- XV/DCIT/Cir-9/209/12-13, in proceedings u/s 143(3) r.w.s. 147 of the Income-tax Act, 1961 (in short the “Act”).
The effective grounds raised by the Revenue in its appeal read as under:-
“1a). The Ld. Commissioner of Income-Tax (Appeals)-XV, Ahmedabad has erred in law and on facts in deleting the addition of Rs.19,01,206/- out of total addition of Rs.19,46,173/- made on account of unaccounted cash credit. 1b). The Ld. Commissioner of Income-Tax (Appeals)-XV, Ahmedabad has erred in law and on facts in accepting Assessee's contention regarding cash receipt of Rs.74,000/- on account of NSC maturity & interest received without any evidence available on record.
ITA No. 1819/Ahd/2014 DCIT vs. Dr. Mahesh D Mehta A.Y. 2007-08 - 2 - 1c). The Ld. Commissioner of Income-Tax (Appeals)-XV, Ahmedabad has erred in law and on facts in accepting Assessee's contention regarding unconfirmed & unverified source of payment of instalment of Rs.1,89,240/-by Devang Mehta.
At the time of hearing before us, none appeared on behalf of the assessee; however, since the issue in question is covered by CBDT Circular No. 21/2015 dated 10th December 2015, this appeal is decided ex-parte qua the assessee, after hearing the ld. DR and perusing the material available on record.
We have heard the ld. Departmental Representative and perused the material placed before us. We find that prima-facie this appeal of the Revenue is not maintainable in view of CBDT Circular No. 21/2015 in F.No.279/Misc. 142/2007-ITJ (Pt) dated 10th December 2015, vide which it has been provided that if the tax effect by virtue of the Commissioner of Income-tax (Appeals)’s order is below Rs. 10 lacs, then that order would not be challenged before the Tribunal in further appeal. The Board has provided exemptions at clause (8) of the Instructions wherein it has been provided that these instructions will not be applicable, if vires of any provisions has been quashed by impugned order or addition was made on some audit objections or the addition relates to undisclosed foreign assets/bank accounts, etc. We find that the present case does not fall within the exemption clause and the tax is less than Rs.10 lacs. Therefore, the present appeal is not maintainable and hence dismissed.
In the result, the appeal filed by the Revenue is dismissed in limine.
Order pronounced in the Court on 28th November, 2017 at Ahmedabad.
Sd/- Sd/-
(N.K. BILLAIYA) (S.S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad; Dated 28/11/2017 *Bt
ITA No. 1819/Ahd/2014 DCIT vs. Dr. Mahesh D Mehta A.Y. 2007-08 - 3 -
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आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार आदेशानुसार TRUE COPY उप उप/सहायक उप उप सहायक सहायक पंजीकार सहायक पंजीकार पंजीकार (Dy./Asstt.Registrar) पंजीकार आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, अहमदाबाद अहमदाबाद / ITAT, Ahmedabad आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण अहमदाबाद अहमदाबाद