SHRI CHANDRA SHEKHAR PUROHIT, DAUSA V. INCOME TAX OFFICER, DAUSA

ITA 281/JPR/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2845 (ITAT-JAIPUR)
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 28-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROSHANTA MEENA
• Assessee Lawyers: P C PARWAL CA DHK
• Keywords: Tax effect

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH FOT; IKY JKO ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA- @ ITA NO. 281/JP/2018 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2008-09 INCOME TAX OFFICER, DAUSA. CUKE VS. CHANDR A SHEKHAR PUROHIT, S/O- SHRI PRABHU LAL PUROHIT, PUROHIT COLONY, NEAR NEW ANAJ MANDI, LALSOT, DISTT.- DAUSA. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: AUOPP 1428 R VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS @ REVENUE BY : SMT. ROSHANTA MEENA (JCIT) FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SHRI P.C. PARWAL (CA) LQUOKBZ DH RKJH[K @ DATE OF HEARING: 24/08/2018 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 29/08/2018 VKNS'K@ ORDER PER: VIJAY PAL RAO, J.M.: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 07/12/2017 OF LD. CIT(A), ALWAR FOR THE A.Y. 2008-09. THE REVE NUE HAS RAISED FOLLOWING GROUNDS OF APPEAL: 'THAT THE ID. COMMISSIONER OF INCOME TAX(A), ALWAR HAS ERRED IN LAW AS WELL AS ON THE FACTS AND CIRCUMSTANCES OF THE CASE IN DE LETING THE FOLLOWING ADDITIONS. 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW LD. CIT(A) ERRED IN DELETING THE ADDITION OF RS.3,83,450/- MADE BY T HE AO ON ACCOUNT OF LONG TERM GAIN ON SALE OF LAND, RELYING ON THE IRRE LEVANT DOCUMENT FURNISHED BY THE ASSESSEE REGARDING THE DISTANCE OF THE LAND SITUATED FROM THE MUNICIPAL LIMIT AND IGNORING THE SUBSTANTI VE EVIDENCE PROVIDED BY THE AO ALONGWITH THE REMAND REPORT IN THIS REGAR D. 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW LD. CIT(A) ERRED IN DELETING THE ADDITION OF RS.23,32,150/- MADE BY THE AO ON ACCOUNT OF LONG TERM GAIN ON SALE OF LAND, RELYING ON THE IRRE LEVANT DOCUMENT 2 ITA NO. 281/JP/2018 ITO VS CHANDRA SHEKHAR PUROHIT FURNISHED BY THE ASSESSEE REGARDING THE DISTANCE OF THE LAND SITUATED FROM THE MUNICIPAL LIMIT AND IGNORING THE SUBSTANTI VE EVIDENCE PROVIDED BY THE AO ALONGWITH THE REMAND REPORT IN THIS REGAR D. 3. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW LD. CIT (A) ERRED IN REDUCING THE ADDITION OF RS.47,68,850/- TO RS.4, 59,266/- MADE BY THE AO ON ACCOUNT OF LONG TERM GAIN ON SALE OF LAND, RE LYING ON THE IRRELEVANT AND MISLEADING DOCUMENTS FURNISHED BY TH E ASSESSEE REGARDING THE DISTANCE OF THE LAND SITUATED FROM TH E MUNICIPAL LIMIT AND IGNORING THE SUBSTANTIVE EVIDENCE PROVIDED BY THE A O ALONGWITH THE REMAND REPORT IN THIS REGARD. 2. AT THE TIME OF HEARING, THE LD. AR OF THE ASSESS EE HAS RAISED AN OBJECTION OF MAINTAINABILITY OF THE APPEAL OF THE REVENUE DUE TO THE TAX EFFECT NOT EXCEEDING RS. 20 LACS AS PER THE CBDT CIRCLE NO. 3 OF 2018 DATED 11 TH JULY, 2018. THE LD. A/R SUBMITTED THAT IN THE FACTS OF T HE PRESENT CASE, TAX EFFECT IN REVENUES APPEAL IS STATED TO BE BELOW THE PRESCRIB ED LIMIT OF RS. 20 LACS. 3. THE LD. D/R HAS FAIRLY SUBMITTED THAT THE TAX EF FECT INVOLVED IN THE REVENUES APPEAL IS LESS THAN 20 LACS WHICH IS PRES CRIBED THRESHOLD LIMIT IN TERMS OF THE CBDT CIRCULAR NO. 3/2018 DATED 11 TH JULY, 2018 ISSUED IN SUPERSESSION OF ITS EARLIER CIRCULAR NO. 21 OF 2015 DATED 10.12.201 5. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. IT IS OBSERVED THAT THE DEMAND/ TAX EFFE CT IN THE REVENUES APPEAL IN QUESTION IS BELOW RS. 20.00 LACS . UNDER THE POWERS VESTED BY SECTION. 268A(1) OF THE I T ACT, CBDT HAS RECENTLY ISSUED CIRCULAR NO . 3/2018 DATED 11 TH JULY, 2018 (F NO. 279/MISC. 142/2007-ITJ(PT) INSTRU CTING THE AUTHORITIES BELOW THAT DEPARTMENTAL APPEAL SHOULD N OT BE FILED BEFORE ITAT WHERE THE DEMAND/TAX EFFECT DOES NOT EX CEED RS. 20 LACS. THE CIRCULAR IS SPECIFICALLY MENTIONED TO BE APPLIC ABLE FOR ALL PENDING APPEALS. 3 ITA NO. 281/JP/2018 ITO VS CHANDRA SHEKHAR PUROHIT 5. SUBJECT TO SOME EXCEPTIONS, IT IS FURTHER DIREC TED BY CBDT THAT ALL THE DEPARTMENTAL APPEALS PENDING BEFORE ITAT WHERE THE DEMAND/TAX EFFECT IS NOT EXCEEDING THAN 20 LACS SHOULD BE EITHER WITHDRAWN O R NOT PRESSED BY THE DEPARTMENTAL REPRESENTATIVES. 6. THE PRESENT APPEAL IS NOT COVERED BY ANY EXCEPT IONS MENTIONED IN THE SAID CBDT CIRCULAR. SINCE THE TAX DEMAND IN DISPUT E IN THIS DEPARTMENTAL APPEAL IS BELOW THE LIMIT SET OUT BY CBDT FOR THE APPEAL, THE APPEAL OF THE ASSESSEE IS NOT MAINTAINABLE IN VIEW OF CBDT CIRCULAR NO. 3 OF 2018 DATED 11.07.2018. ACCORDINGLY THE APPEAL OF THE DEPARTMENT IS DISMISS ED AS NOT PRESSED/WITHDRAWN. 7. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 29/08/2018 . SD/- SD/- FOE FLAG ;KNO FOT; IKY JKO (VIKRAM SINGH YADAV) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 29 TH AUGUST, 2018 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- THE ITO, DAUSA. 2. IZR;FKHZ@ THE RESPONDENT- SHRI CHANDRA SHEKHAR PUROHIT, LALSOT, DISTRICT- DAUSA. 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K]T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE (ITA NO. 281/JP/2018 ) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. 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