The ACIT 4(1), Indore V. Durgesh Shukla, Indore

ITA 410/Ind/2022

AI Insights

The case involves an appeal by the Assistant Commissioner of Income Tax-4(1), Indore against Durgesh Shukla, concerning an order from the CIT(A) (National Faceless Appeal Centre, Delhi) which arose from an order passed under Section 143(1) CPC Bangalore for the Assessment Year 2018-19. The Revenue challenged the deletion of an addition of Rs. 69,381 made by the AO under Section 36(1)(va), which had a tax effect of Rs. 22,895. However, the appeal was dismissed as the tax effect did not meet the prescribed monetary limit for filing appeals as per CBDT Circular No. 3/2018, revised by Circular dated 08.08.2019.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 122650 (ITAT-INDORE)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 28-02-2023
• Assessment Year: misc
• Appeal Filed On: 01-12-2022
• Laws Referred To: Section 143(1) CPC Bangalore, Section 36(1)(va)
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 143(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE ‘SMC’ BENCH, INDORE BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER ITA No.410/Ind/2022 Assessment Year: 2018-19 The Assistant Commissioner of Income Tax-4(1), Indore v. Durgesh Shukla, 94, Banganga Main Raod, Indore PAN-AUMPS6123J (Appellant) (Respondent) Assessee by: None Respondent by: Sh. Ashish Porwal, Sr. DR Date of hearing: 01.03.2023 Date of pronouncement: 22.03.2023 O R D E R SHRI VIJAY PAL RAO, J.M.: This appeal by the Revenue is directed against the order dated 4 th October, 2022 of CIT(A) (National Faceless Appeal Centre, Delhi) arising from order passed under Section 143(1) CPC Bangalore for the Assessment Year 2018-19. 2. None has appeared on behalf of the respondent/assessee when this appeal was called for hearing despite the notices issued. Since, the tax effect in the Revenue’s appeal is not more than the monetary limit for filing the appeal prescribed by the CBDT, Circular No. 3 of 2018 which was revised and enhanced by Circular dated 08.08.2019 therefore, this appeal was taken up for hearing and disposal ex-parte. 3. I have heard the learned DR and carefully perused the relevant material on records. The revenue has challenged the order ITA No. 410/Ind/2022 Assessment Year. 2018-19 Sh. Durgesh Shukla 2 of the CIT(A) in respect of the deletion of the addition of Rs. 69,381/- made by the AO under Section 36(1)(va) and tax effect of the same is Rs. 22,895/-. Since, this appeal is arising from the processing of CPC Bangalore under Section 143(1) therefore, this case does not fall in any of the exceptions prescribed in Para 10 of Circular No. 3 of 2018 dated 11.07.2018 even otherwise, the revenue has not claimed that this case fall under any of the exceptions. Accordingly, the appeal of the Revenue is not maintainable due to the tax effect not exceeding the monetary limit prescribed in Circular No. 3 / 2018 as well as the revised monetary limit vide press release dated 08.08.2019 and consequently liable to be dismissed. 4. In the result, the appeal of the Revenue is dismissed being not maintainable due to low tax effect. Order pronounced on 22/03/2023 as per Rule 34 (4) of I.T.A.T. Rules, 1963. Sd/- [VIJAY PAL RAO] JUDICIAL MEMBER Dated: 22/03/2023 Indore/Allahabad K.D. Azmi Copy forwarded to: Durgesh Shukla 1. Appellant- The ACIT, Indore 2. Respondent- 3. CIT(A), 4. CIT 5. DR By order Sr. P.S.