INCOME TAX OFFICER, MANDI GOBINDGARH vs. M/S PUSPHPANJLI STRIPS, MANDI GOBINDGARH
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Income Tax Appellate Tribunal, CHANDIGARH BENCH ‘B’, CHANDIGARH
Before: SHRI A.D. JAIN & SHRI KRINWANT SAHAY
आयकर अपील�य अ�धकरण,च�डीगढ़ �यायपीठ , च�डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 304/CHD/2020 �नधा�रण वष� / A.Ys. 2011-12 बनाम ITO, Shri Vinay Kumar, Prop. Ward-2(1), Tara Chand & Sons, VS Chandigarh 342, Indl. Area, Phase-1, Chandigarh �थायी लेखा सं./PAN /TAN No: AAUPK1557A अपीलाथ�/Appellant ��यथ�/Respondent
& आयकर अपील सं./ ITA No. 272/CHD/2016 �नधा�रण वष� / A.Ys. 2011-12 The ACIT, बनाम Shri Vinay Kumar, Prop. Cirlce-2(1), Tara Chand & Sons, VS Chandigarh 342, Indl. Area, Phase-1, Chandigarh �थायी लेखा सं./PAN /TAN No: AAUPK1557A अपीलाथ�/Appellant ��यथ�/Respondent
�नधा�रती क� ओर से/Assessee by : Shri Parikshit Aggarwal, CA राज�व क� ओर से/ Revenue by : Shri Dharamvir, JCIT, DR तार�ख/Date of Hearing : 21.10.2024 उदघोषणा क� तार�ख/Date of Pronouncement : 22.10.2024
304-C-2020 & 278-C-2016 - Vinay Kumar, Chandigarh 2 आदेश/ORDER Per Krinwant Sahay, A.M.:
Both these appeals are filed by the Revenue against the separate orders of the ld. Commissioner of Income Tax (Appeals)-1, Chandigarh, each dated 15.03.2019.
ITA No. 304/CHD/2020
It is noted that the tax effect involved in the present appeal is Rs.13,89,275/-. Accordingly, in terms of the CBDT Circular No.09/2024 dated 17.09.2024, wherein the Department has specified the monetary limit for an appeal to be filed by the Revenue before the ITAT as Rs. 60 lacs, the appeal so filed by the Revenue is not maintainable.
In view of the above facts and circumstances, the present appeal filed by the Department is dismissed due to low tax effect with a liberty to seek recall in case the matter falls under any of the exceptions so carved out in the aforesaid circular.
It is, however, clarified that the dismissal of the above appeal shall not be taken to be affirmation of the order of the
304-C-2020 & 278-C-2016 - Vinay Kumar, Chandigarh 3 CIT(A) on merits. The legal issue raised by the Revenue is being left open to be adjudicated in an appropriate case.
In the result the appeal of the Revenue is dismissed.
ITA No.278/Chd/2016
Similarly, the tax effect involved in ITA No. 278/CHD/2016 is Rs.48,54,463/-. Therefore, in terms of the CBDT Circular dated 17.09.2024 wherein the Department has specified the monetary limit for an appeal to be filed by the Revenue before the ITAT as Rs.60 lacs, the appeal so filed by the Revenue is not maintainable and is, accordingly, dismissed.
In the result, both appeals filed by the Revenue stand dismissed.
Order pronounced on 22.10.2024.
( A. D. JAIN ) ( KRINWANT SAHAY) Vice President Accountant Member “आर.के.” 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
304-C-2020 & 278-C-2016 - Vinay Kumar, Chandigarh 4 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
