ACIT, MEERUT vs. SHRI SURJEET SINGH GOLDY, MEERUT

ORDER

PER I.C. SUDHIR: JUDICIAL MEMBER The Revenue has questioned first appellate order whereby the Learned CIT(Appeals) has deleted the addition of Rs.28,01,000 made by the Assessing Officer. At the outset of hearing, the Learned AR raised a preliminary objection about the maintainability of the very appeal having tax effect below Rs.10 lacs and is thus has been preferred in violation of CBDT Circular No. 21/2015 dated 10.12.2015. The Learned AR also referred copy of the notice of the demand under sec. 156 dated 22.12.2009 issued by the department showing the due tax at Rs.8,06,909. He submitted further that the appeal is otherwise not maintainable since as per the direction of the ITAT vide order dated 25.4.2011, the Learned CIT(Appeals) had to decide the 2 appeal on the legal issue regarding the validity of assessment proceedings under sec. 147 read with sec. 143(3) of the Act in absence of issuance of notice under sec. 143(2) of the Act which issue raised vide ground No.1 before the Learned CIT(Appeals) was not adjudicated upon by him while disposing the first appellate order in the first round.