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Income Tax Appellate Tribunal, SMC BENCH, NAGPUR
Before: SHRI R.S. SYAL
PER R.S. SYAL, VP:
This appeal by the Revenue is directed against the order passed by the CIT(A)-1, Nagpur, dated 18-09-2019 in relation to the assessment year 2011-12. 2. At the outset, the ld. AR submitted that the tax effect in this case is less than Rs.50.00 lakh, to which the ld. DR fairly conceded.
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The CBDT has issued circular No.17/2019 dated 08-08-2019 revising upward the monetary limits for filing of appeals by the Department in Income-tax Cases before various appellate forums. The earlier circular No.03/2018 dated 11-07- 2018 fixed monetary limit for filing of appeals by the Revenue before the Tribunal at Rs.20.00 lakh. Such limit has now been enhanced in the Circular dated 08-08-2019 to Rs.50.00 lakh. Since tax effect in the instant appeal is less than the revised monetary limit of Rs.50.00 lakh, I am not inclined to entertain this appeal.
At this juncture, it is pertinent to note that the CBDT vide F.No.279/Misc/M-13/2018-ITJ dated 20-08-2019 has clarified that the revised monetary limits so mentioned in Circular No.17/2019 are applicable to all pending appeals.
As regards the contention of the ld. DR that the additions in this case were made on the basis of information received from the Sales tax department about the assessee indulging in bogus purchases and hence covered under the exception clause of 10(e) of the CBDT’s Instruction No.3/2018, dt. 11-07-2018 as assailed in the grounds of appeal, I find that such a contention has not been countenanced by the Pune Benches of the Tribunal in several cases
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including ITO vs. M/s Param Marketing (ITA No.1872/PUN/2019 dt.30-01-2020) and ITO vs. Yusuf Gulmmohmmed Patel (ITA No.1852/PUN/2019 dt.30-01-2020). Not only that, even the Miscellaneous application filed u/s 254(2) on this issue has also been dismissed in DCIT vs. M/s Rang Rasayan (M.A.No.60/PUN/2019 dt. 14-01-2020). No contrary view has been brought to my notice on behalf of the Revenue. Respectfully following the above precedent, I am not inclined to accept the contention of the Revenue. In view of the foregoing discussion, I dismiss the appeal filed by the Revenue.
In the result, the appeal is dismissed.
Order pronounced in the Open Court on 10th October, 2022. - (R.S.SYAL) VICE PRESIDENT
पुणे Pune; ददिधांक Dated : 10th October, 2022 GCVSR
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आदेश की प्रतिलिपि अग्रेपिि/Copy of the Order is forwarded to: अपीऱधर्थी / The Appellant; 1. प्रत्यर्थी / The Respondent;
The CIT(A)-1, Nagpur
The Pr.CIT-1/2/3, Nagpur 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, Nagpur / DR, Nagpur 6. गार्ड फाईल / Guard file आदेशानुसार/ BY ORDER, //// Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune
Date
Draft dictated on 10-10-2022 Sr.PS
Draft placed before author 10-10-2022 Sr.PS
Draft proposed & placed before the JM second member
Draft discussed/approved by Second JM Member.
Approved Draft comes to the Sr.PS/PS Sr.PS
Kept for pronouncement on Sr.PS
Date of uploading order Sr.PS
File sent to the Bench Clerk Sr.PS
Date on which file goes to the Head Clerk
Date on which file goes to the A.R.
Date of dispatch of Order.