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Income Tax Appellate Tribunal, DIVISION BENCH’A’, CHANDIGARH
Before: SMT. DIVA SINGH & DR. B.R.R. KUMAR
IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH’A’, CHANDIGARH BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No.1404/Chd/2016 Assessment Year: 2009-10
The Asst. CIT Vs. Dr. Gurvinder Singh Randhawa Circle, Patiala # 46, Dhaliwal colony, Patiala
PAN No. ABKPR1197G
(Appellant) (Respondent)
Assessee By : Shri. Tej Mohan Singh Revenue By : Shri. Yoginder Mittal
Date of hearing : 12/07/2018 Date of Pronouncement : 17/07/2018
ORDER PER DR. B.R.R. KUMAR, A.M:
The present appeal has been filed by the Revenue against the order of the Ld. CIT(A), Patiala dt. 25/10/2016.
In the present appeal the Revenue has raised the following grounds :
In the facts and circumstances of the case, the Ld. CIT(A) has erred in not upholding the rejection of books of account u/s 145(3) of the Income Tax Act, 1961. 2. In the facts and circumstances of the case, the ld. CIT(A) has erred in deleting the addition of Rs. 8,29,000/- made by the AO on account of unaccounted purchases and Rs. 28,75,000/- on account of unaccounted surgeries, totaling to Rs. 37,04,000/-. 3. It is prayed that the order of Ld. CIT(A) be set aside and that of the AO restored. 3. According to Circular No. 03/2018 dated 11/07/2018, the CBDT in
supersession of earlier instructions has directed that department’s appeals
before ITAT shall not be filed in cases where the tax effect does not exceed the
monetary limit of Rs. 20 lacs. The tax will not include any interest thereon. It is
further clarified that if in the case of an assessee, disputed issues arise in more
than one assessment year, appeal can be filed in respect of such assessment
year or years in which the tax effect in respect of disputed issues exceeds the
monetary limit so specified.
Admittedly, in the departmental appeal, the tax effect is less than Rs. 20
lacs, therefore, departmental appeal is not maintainable. The Ld. DR could not
bring to our notice any exceptions mentioned in the said Circular.
In view of the above, appeal of the Revenue is dismissed.
Order pronounced in the open Court.
Sd/- Sd/- (DIVA SINGH) (DR. B.R.R. KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated : 17/07/2018
AG Copy to: 1. The Appellant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR