, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD .., , BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO.2344/AHD/2013 ( / ASSESSMENT YEAR : 2009-10) INCOME TAX OFFICER WARD-2(2) MAJURA GATE SURAT / VS. SHRI MUKESH M.PARIHAR 2015 GOLWALA MARKET RING ROAD,SURAT 395 002 $ ./ ./ PAN/GIR NO. : AKFPP 1469 H ( $' / APPELLANT ) .. ( ($' / RESPONDENT ) $') / APPELLANT BY : SHRI K. MADHUSUDHAN, SR.DR ($'*) / RESPONDENT BY : -NONE- +,*- / DATE OF HEARING 29/11/2016 ./0*- / DATE OF PRONOUNCEMENT 29/11/2016 / O R D E R PER PRADIP KUMAR KEDIA, AM: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST TH E ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-II, SURAT [CIT (A) IN SHORT] DATED 10/07/2013 FOR THE ASSESSMENT YEAR (AY) 2009-10. T HE REVENUE HAS RAISED THE FOLLOWING GROUND OF APPEAL:- (1) ON THE FACTS AND CIRCUMSTANCE OF THE CASE WHETHER THE LD.CIT(A) HAS JUSTIFIED IN RESTRICTING THE ADDITION FROM RS.4 2,02,993/- TO RS.26,13,609/- WHILE THE ASSESSEE HAS FAILED TO FUR NISH ANY EVIDENCES IN RESPECT OF THE CASH DEPOSITS IN ITS B ANK ACCOUNTS AND ASSESSMENT ORDER PASSED U/S.144 OF THE I.T.ACT. ITA NO. 2344/AH D/2013 ITO VS. SHRI MUKESH M. PARIHAR ASST.YEAR 2009-10 - 2 - 3. NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLICATION HAS BEEN FILED. 4. WE FIND THAT THE APPEAL FILED BY THE REVENUE IS HIT BY CBDT CIRCULAR NO.21 OF 2015 DATED 10/12/2015. AS PER AFORESAID C IRCULAR, ALL PENDING APPEALS FILED BY REVENUE ARE LIABLE TO BE DISMISSED AS A MEASURE FOR REDUCING LITIGATION WHERE THE TAX EFFECT DOES NOT E XCEED THE PRESCRIBED MONETARY LIMIT WHICH IS RS.10 LAKHS. IN THE INSTAN T CASE, THE TAX EFFECT ON THE DISPUTED ISSUE RAISED BY THE REVENUE IS LESS RS .10 LAKHS AND THEREFORE APPEAL OF THE REVENUE IS REQUIRED TO BE DISMISSED IN LIMINE . 5. THE LD.DR FOR THE REVENUE FAIRLY ADMITTED THE AP PLICABILITY OF THE CBDT CIRCULAR NO.21 OF 2015. ACCORDINGLY, APPEAL OF THE REVENUE IS DISMISSED AS NOT MAINTAINABLE. HOWEVER, IT WILL BE OPEN TO THE REVENUE TO SEEK RESTORATION OF ITS APPEAL ON SHOWING INAPPL ICABILITY OF THE AFORESAID CBDT CIRCULAR IN ANY MANNER. 6. IN THE RESULT, THE APPEAL OF THE REVENUE IS DI SMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 29 /11/2016 SD/- SD/- (..) ( ) ( S.S. GODARA ) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 29/ 11 /2016 4..+,.+../ T.C. NAIR, SR. PS ITA NO. 2344/AH D/2013 ITO VS. SHRI MUKESH M. PARIHAR ASST.YEAR 2009-10 - 3 - !'#$%$' / COPY OF THE ORDER FORWARDED TO : 1. $' / THE APPELLANT 2. ($' / THE RESPONDENT. 3. 567- 8- / CONCERNED CIT 4. 8- ( ) / THE CIT(A)-II, SURAT 5. 9:-+67 , 670 , 5 / DR, ITAT, AHMEDABAD 6. <, / GUARD FILE. / BY ORDER, (9-- //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 29.11.16 (COVERED CASE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 29.11.16 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER