Assistant Commissioner of Income-tax, Circle - 3,, Aurangabad v. Narendrasingh Tarasingh,, Aurangabad

ITA 799/PUN/2018 | 2014-2015
Pronouncement Date: 09-11-2021 | Result: Dismissed

Appeal Details

RSA Number 79924514 RSA 2018
Assessee PAN AAQPJ5201L
Bench Pune
Appeal Number ITA 799/PUN/2018
Duration Of Justice 3 year(s) 6 month(s) 7 day(s)
Appellant Assistant Commissioner of Income-tax, Circle - 3,, Aurangabad
Respondent Narendrasingh Tarasingh,, Aurangabad
Appeal Type Income Tax Appeal
Pronouncement Date 09-11-2021
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Assessment Year 2014-2015
Appeal Filed On 02-05-2018
Judgment Text
आयकर अपीलीय अधधकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH PUNE BEFORE SHRI R.S.SYAL VICE PRESIDENT AND SHRI CHANDRA MOHAN GARG JUDICIAL MEMBER आयकर अपील सं. / ITA No. 799/PUN/2018 धनधाारण वषा / Assessment Year : 2014-15 The Assistant Commissioner of Income Tax Circle-3 Aurangabad. .......अपीलाथी / Appellant बनाम / V/s. Shri Narendrasingh Tarasingh Jabinda 5/8/49 Peer Bazar Road Osmanpura Aurangabad-431 001. PAN : AAQPJ5201L ......प्रत्यथी / Respondent Revenue by : Shri S.P Walimbe Assessee by : None सुनवाई की तारीख / Date of Hearing : 10.11.2021 घोषणा की तारीख / Date of Pronouncement : 10.11.2021 आदेश / ORDER PER CHANDRA MOHAN GARG JM: This appeal filed by the Revenue emanates from the order of the Ld. CIT(Appeals)-1 Aurangabad dated 08.02.2018 for the assessment year 2014- 15 as per the grounds of appeal on record. 2. At the time of hearing neither the assessee nor his Authorized Representative was present. The appeal was heard after recording the submissions of the Ld. DR. 2 ITA No. 799/PUN/2018 A.Y.2014-15 3. At the very outset the Ld. DR of the Revenue submitted that the tax effect involved in this appeal below Rs.50 lakhs and therefore the appeal of Revenue is liable to be dismissed on account of low tax effect in terms of recent CBDT Circular No.17/2019 [F No.279/Mise.142/2007-ITJ (Pt)] dated 08.08.2019 read with Circular No.3 of 2018 dated 11.07.2018 revising the upward monetary limits for filing of appeals in Income Tax Cases before various Appellate Forums. The earlier CBDT Circular No.03/2019 dated 11.07.2018 fixed monetary limit for filing of appeals before the Tribunal at Rs.20 Lakhs. Such limit has been enhanced in the recent CBDT Circular dated 08.08.2019 from Rs.20 lakhs to Rs. 50 Lakhs. Thus the tax effect on the addition is less than Rs.50 Lakhs. 4. On careful perusal of the case record we find undisputedly the tax effect involved in this appeal is less than the monetary limit prescribed by the recent CBDT Circular No.17/2019 [F No.279/Mise.142/2007-ITJ (Pt)] dated 08-08-2019 read with Circular No.3 of 2018 dated 11.07.2018 for filing of appeals before the Tribunal by the Department. The CBDT vide circular dated 08.08.2019 (supra.) has amended Para 3 of Circular No.3 of 2018 dated 11.07.2018 thereby enhancing monetary limit of tax effect from Rs.20 Lakhs to Rs.50 Lakhs for filing appeals by the Department before the Tribunal. Thus without going into merit of the issues raised in this appeal in view of the CBDT Circular (supra) we dismiss the appeal filed by the Revenue. 5. Before parting we clarify here that the Revenue shall be at liberty to approach the Tribunal for restoration of appeals with the requisite material to show that the appeals are protected by the exceptions prescribed in Para 10 of the Circular dated 11-07-2018 and its amendment dated 20-08-2018. 3 ITA No. 799/PUN/2018 A.Y.2014-15 6. In the result appeal of the Revenue is dismissed. Order pronounced on 10 th day of November 2021. Sd/- Sd/- R.S.SYAL CHANDRA MOHAN GARG VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; ददनांक / Dated : 10 th November 2021. SB आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : 1. अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT(Appeals)-1 Aurangabad. 4. The Pr. CIT-2 Aurangabad. 5. धवभागीय प्रधतधनधध आयकर अपीलीय अधधकरण “ए” बेंच पुणे / DR ITAT “A” Bench Pune. 6. गार्ा फ़ाइल / Guard File. आदेशानुसार / BY ORDER // True Copy // धनजी सधचव / Private Secretary आयकर अपीलीय अधधकरण पुणे / ITAT Pune. 4 ITA No. 799/PUN/2018 A.Y.2014-15 Date 1 Draft dictated on 10.11.2021 Sr.PS/PS 2 Draft placed before author 10.11.2021 Sr.PS/PS 3 Draft proposed and placed before the second Member JM/AM 4 Draft discussed/approved by second Member AM/JM 5 Approved draft comes to the Sr. PS/PS Sr.PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order