INCOME TAX OFFICER, WARD-2(2), ALWAR V. SMT. RAINA JALAN, GURGAON, HARYANA

ITA 298/JPR/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2851 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 01-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J C KULHARI
• Keywords: Tax effect
• Section: 148

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. 298/JP/2018 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2008-09 INCOME TAX OFFICER, WARD 2(2), ALWAR. CUKE VS. RAINA JALAN, 318-A DLF, PHASE-4, HAMILTON COURT, GURGAON, HARYANA LFKK;H YS[KK LA - @THVKBZVKJ LA - @ PAN/GIR NO.: ABPPJ 4772 N VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS @ REVENUE BY : SHRI J.C. KULHARI (JCIT) FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE. LQUOKBZ DH RKJH[K @ DATE OF HEARING: 24/08/2018 MN?KKS'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 28/08/2018 VKNS'K@ ORDER PER: VIJAY PAL RAO, J.M.: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 01/12/2017 OF LD. CIT(A), ALWAR FOR THE A.Y. 2008-09. THE REVE NUE HAS RAISED FOLLOWING GROUNDS OF APPEAL: 1. ON THE FACTS AND CIRCUMST4ANCES OF THE CASE AND LAW, THE LD. CIT(A) ERRED IN HOLDING THE ASSESSMENT ORDER PASSED U/S 14 3(3) OF THE IT ACT, 1961 DATED 29/01/2016 IS INVALID AND VOID AB-I NITIO, WITHOUT CONSIDERING THE FACTS PLACED ON THE ASSESSMENT RECO RD THAT THE POSTAL AUTHORITIES SHOWN THE REGISTRY OF NOTICE ISSUED U/S 148 OF THE ACT ON 31/3/2015. 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW THE LD. CIT(A) ERRED IN HOLDING THE ASSESSMENT ORDER PASSED U/S 14 3(3)/147 OF THE IT ACT, 1961 DATED 29/01/2016 IS INVALID AND VOID A B INITIO, WHEN THE ASSESSEE HAS NOT RAISED SUCH OBJECTION DURING THE C OURSE OF 2 ITA NO. 298/JP/2018 ITO VS RAINA JALAN ASSESSMENT PROCEEDINGS, FOR WHICH THE ASSESSEE IS N OT ENTITLED TO RAISE SUCH OBJECTION IN FIRST APPEAL AS SETTLED IN VARIOUS CASE LAWS. 2. AT THE TIME OF HEARING, NO BODY APPEARED ON BEHA LF OF THE ASSESSEE BUT THE LD. D/R HAS FAIRLY SUBMITTED THAT THE TAX EFFEC T IN REVENUES APPEAL IS STATED TO BE RS. 1,33,370/- WHICH IS BELOW THE PRESCRIBED LIMIT OF RS 20 LACS. THE TAX EFFECT INVOLVED IN THE REVENUES APPEAL IS LESS THA N 20 LACS WHICH IS PRESCRIBED 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 10.12.2015. 3. 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. 4. 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. 5. 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 3 ITA NO. 298/JP/2018 ITO VS RAINA JALAN 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. 6. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28/08/2018 . 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:- 28 TH AUGUST, 2018 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- THE ITO, WARD 2(2), ALWAR. 2. IZR;FKHZ@ THE RESPONDENT- SMT. RAINA JALAN, GURGAON, HARYANA 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. 298/JP/2018 ) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR