INCOME TAX OFFICER, WARD-1(3), RAIPUR V. SHRI HARSH VERDHAN AGRAWAL, RAIPUR

ITA 129/RPR/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 6028 (ITAT-RAIPUR)
• Duration Of Justice: 3 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 09-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./IT A No.129/RPR/2019 (निर्धारण वर्ा / Assessment Year :2009-2010) ITO-1(3), Raipur Vs. Harsh Verdhan Agrawal, 15/16, Agrawal Building, Jawahar Nagar, Raipur PAN No. : AENPA 0957 R AND Cross O bjection No.13/RP R/2019 ( Ar is in g o u t o f I TA N o . 1 2 9 / R PR/ 2 0 1 9 ) (निर्धारण वर्ा / Assessment Year :2009-2010) Harsh Verdhan Agrawal, 15/16, Agrawal Building, Jawahar Nagar, Raipur Vs. ITO-1(3), Raipur PAN No. : AENPA 0957 R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) राजस्व की ओर से /Revenue by : None निर्ााररती की ओर से /Assessee by : S h r i R a m e s h K u m a r S i n g h a n i a , C A सुिवाई की तारीख / Date of Hearing : 18/07/2022 घोषणा की तारीख/Date of Pronouncement : 18/07/2022 आदेश / O R D E R Per Bench : The revenue has filed appeal arising out of the order passed by the ld. CIT(A)-1, Raipur, dated 03.12.2018 for the assessment year 2009- 2010. The assessee has also filed cross objection. 2. Though the revenue and the assessee both have filed adjournment application, however, looking to the facts of the case, we reject both the applications of the revenue and assessee and proceed to dispose off the appeal of revenue along with the cross objection of the assessee after ITA Nos.129/RPR/2019 & CO No.13/RPR/2019 2 considering the arguments of the ld. AR and the relevant documents available on record. 3. In this appeal of revenue, we found that the tax effect is less than the limit prescribed by the CBDT vide its Circular No.17/2019, dated 8 th August, 2019. Accordingly, the appeal of the revenue is not maintainable and accordingly the same is dismissed. 4. Even the appeal of the revenue does not fall within the exception mentioned at Sr.No.10(e) of the CBDT Circular No.142/2007, dated 20.08.2018 and in this regard, reliance can be placed on the decision of Jurisdictional High Court in the case of Bhojraj Lal Chand Nawani, in MCC No.621 of 2019, order dated 16.09.2019, wherein the Hon’ble High Court has held as under :- “3. Having heard learned counsel for revenue and having seen the subject clause 10(e), it appears the same would apply where addition is based on information received from external sources in the nature of law enforcement agencies such as CBI/ED/DRI/SFIO/Directorate General of GST Intelligence (DGGI). In the case at hand the information on the basis of which this MCC has been filed was received from the Department of Sales Tax of the State of Maharashtra. Thus, the said information having not emanated from the CBI/ED/DRI/SFIO/DGGI, clause 10(e) would have no application. 4. In our considered view, the TAXC No. 11 of 2019, was rightly dismissed being hit by the Circular dated 11.07.2018 read with the amendment in the said circular vide subsequent CBDT circular dated 20.08.2018.” 5. Further similar issue has also been decided by this Bench of the Tribunal in the case of Sh.Sanjay Kumar Kochar, ITA No.98/RPR/2018, order dated 31.05.2022. ITA Nos.129/RPR/2019 & CO No.13/RPR/2019 3 6. In view of the above clarification made by the Hon’ble Jurisdictional High Court that the information received from the sales tax department is not emanated from the CBI/ED/DRI/SFIO/DGGI, therefore, the exception clause 10(e) of the said circular would haven no application. Therefore, respectfully following the order passed by the Hon’ble Jurisdictional High Court as well as by the order of the coordinate bench of the Tribunal as cited above, we held that the appeal of the revenue is not maintainable as the tax effect involved in this appeal is below the limit prescribed by the CBDT. Thus, we dismiss the appeal of the revenue. 7. Since, we have dismissed the appeal of the revenue on the ground of low tax effect, therefore, the cross objection filed by the assessee, supporting the order of the CIT(A) has become infructuous and the same is hereby dismissed. 8. In the result, appeal of the revenue and cross objection of the assessee are dismissed. Order pronounced in the open court on 18/07/ 2022. Sd/- (RAVISH SOOD) Sd/- (ARUN KHODPIA) न्यधनयक सदस्य / JUDICIAL MEMBER लेखध सदस्य /ACCOUNTANT MEMBER Raipur; नििाांक Dated 18/07/2022 Prakash Kumar Mishra, Sr.P.S.(on tour) आदेश की प्रनिनलनप अग्रेनर्ि/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Assistant Registrar) ITAT Raipur Bench, Raipur 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. नवभागीय प्रनतनिनर्, आयकर अपीलीय अनर्करण, Raipur / DR, ITAT, Raipur 6. गार्ा फाईल / Guard file. सत्यानपत प्रनत //True Copy//