INCOME TAX OFFICER, WARD-5, YAMUNA NAGAR vs. SURINDER KUMAR, YAMUNA NAGAR
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Income Tax Appellate Tribunal, DIVISION BENCH, ‘B’, CHANDIGARH
Before: SHRI RAJPAL YADAY & SHRI KRINWANT SAHAY
आयकर अपील�य अ�धकरण,च�डीगढ़ �यायपीठ, च�डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’, CHANDIGARH BEFORE SHRI RAJPAL YADAY, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 521/CHD/2024 �नधा�रण वष� / Assessment Year : 2018-19 ITO, Vs. Surinder Kumar, बनाम Ward-5, S/o Sher Singh, Yamunanagar H. No.214/106,Village Bhatauli, Jagadhari Yamunanagar �थायी लेखा सं./PAN No: BOHPK1197Q अपीलाथ�/Appellant ��यथ�/Respondent ( Hybrid Hearing ) �नधा�रती क� ओर से/Assessee by : Sh. Rohit Goyal, C.A. राज�व क� ओर से/ Revenue by : Sh. Ved Parkash Kalia, Sr. DR सुनवाई क� तार�ख/Date of Hearing : 27.11.2024 उदघोषणा क� तार�ख/Date of Pronouncement : 28.11.2024 आदेश/Order Per Rajpal Yadav, VP: The Revenue is in appeal against the order of ld. CIT(A), National Faceless Appeal Centre (NFAAC), Delhi dated 7.3.2024 passed for A.Y. 2018-19.
The grounds of appeal taken by the Revenue are argumentative and descriptive in nature. The ld. Counsel for the Assessee at the very outset submitted that tax effect involved in the
521 -Chd-2024- Surinder Kumar, Yamunanagar 2 appeal by virtue of relief given by the CIT(A) is Rs. 59,66,702/- which is below the monetary limit provided in Circular No. 9/2024 issued by the CBDT.
The ld. DR, on the other hand, contended that in the absence of details he is unable to controvert the computation placed on record by the ld. Counsel for the Assessee.
We have duly considered the rival contentions and gone through the record carefully. Computation placed on record prima facie suggests that present appeal is not maintainable in view of the CBDT Circular No.9/2024, therefore, it is dismissed. However, it is observed that ld. DR was unable to controvert this calculation for want of details, if on cross verification, the ld. Assessing Officer found that tax effect is more or issue falls within the exception, as provided in the Circular, then Revenue will be at liberty to apply for recall of this order. Such application should be filed within time limit u/s 254 (2) of the Act.
In the result, appeal is dismissed.
Order pronounced on 28.11.2024
Sd/- Sd/- ( KRINWANT SAHAY ) ( RAJPAL YADAV ) Accountant Member Vice President “आर.के.”
521 -Chd-2024- Surinder Kumar, Yamunanagar 3 आदेश क� ��त�ल�प अ�े�षत / Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड� फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar
