ITO, WARD-3, BHILWARA vs. M/S. SETH PUSALAL MANSINGHA TRUST, BHILWARA

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ITA 220/JODH/2018Status: DisposedITAT Jodhpur19 July 2018AY 2010-112 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal based on the CBDT Circular No. 3/2018 regarding low tax effect. The appeal was therefore not adjudicated on merits.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order which deleted disallowances made by the AO on account of purchase bills. The tax effect of the deleted additions was below Rs. 20 lacs.

What were the issues?

Whether the Revenue's appeal should be dismissed due to low tax effect as per CBDT circular. The merits of the disallowance were not considered.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH (SMC

Before: SHRI R.C. SHARMA

Hearing: 18/07/2018

PER: R.C. SHARMA, AM

This is an appeal filed by the revenue against the order of the

CIT(A), Ajmer dated 28/02/2018 for the A.Y. 2010-11 in the matter

of order u/s 143(3) r.w.s. 147 of the Income-tax Act, 1961

[hereinafter referred to as ‘the Act’, for short]. The grounds raised

by the revenue in appeal are reproduced as under:

“1. Deleting the disallowances of Rs. 1,21,120/- made by the AO on account of purchase bill pertaining to other party.” 2. I have gone through the orders of authorities below and found that tax

effect in respect of additions deleted by CIT(A) is below Rs. 20 lacs, accordingly

in term of CBDT Circular No. 3/2018 dated 11.07.2018 this appeal deserves to be

dismissed on the ground of low tax effect.

In the result, the appeal of the revenue is dismissed.

Order pronounced in the open court on 19/07/2018.

Sd/- [R.C. SHARMA] Accountant Member Dated : 19/07/2018 A/N Copy to : 1. The Appellant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR 6. Guard File (ITA No. 220/Jodh/2018) Assistant Registrar Jodhpur Bench

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