ITO, Ward-1(1), Udaipur V. Sher Singh Choudhary, Udaipur

ITA 62/JODH/2020

AI Insights

The case involves an appeal by the Income Tax Officer, Ward-1(1), Udaipur against Sh. Sher Singh Choudhary, concerning an order passed by the Commissioner of Income Tax (Appeals), Udaipur under sections 143(3) and 250 of the Income Tax Act. The appeal was dismissed by the Income Tax Appellate Tribunal, Jodhpur, due to the low tax effect involved, which was below the threshold of Rs. 50 lakhs as specified in the CBDT Circular No. 17/2019. The Departmental Representative accepted the applicability of the circular during the proceedings.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300030 (ITAT-JODHPUR)
• Duration Of Justice: 3 year(s) 5 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-08-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 15-08-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 01-03-2020
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 143(3); 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, JODHPUR BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No. 62/Jodh/2020 (A.Y: 2010-11) ITO, Ward-1(1) Udaipur, Rajasthan Vs. Sh. Sher Singh Choudhary Indraprasth Complex, Near Guru Nanak School, Udaipur-313001, Rajasthan. PAN/GIR No. : AGHPC6473C Appellant .. Respondent Assessee by : None Revenue by : Ms. Prerana Choudhary, JCIT DR Date of Hearing 16.08.2023 Date of Pronouncement 16.08.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The revenue has filed the appeal against the order of the order of the Commissioner of Income Tax (Appeals), Udaipur order passed u/s 143(3) and 250 of the Act. 2. At the time of hearing, it was brought to the knowledge of the bench, that the tax effect in the appeal is below Rs.50 ITA No. 62/Jodh/2020 Sher Singh Choudhary, Udaipur. - 2 - lakhs and is covered by the CBDT Circular No. 17/2019 dated 08.08.2019. The Ld.DR has accepted the low tax effect aspects and applicability of CBDT circular. We find as per the CBDT Circular dated 08.08.2019, no appeal shall be filed by the revenue before the Hon’ble Tribunal where the tax effect is below Rs 50 lakhs. Further the circular of the CBDT is also applicable to the pending cases. Accordingly, we dismiss the revenue appeal on maintainability and low tax effect. 3. In case, if the revenue is able to provide evidence that the case falls under any of the exceptions provided in the circular issued by the CBDT. The revenue may prefer miscellaneous application for recalling of this order, if they so desire, in which circumstances, this order shall be recalled by the Hon’ble Tribunal. 4. In the result, the appeal filed by the revenue is dismissed. Order pronounced in the open court on 16.08.2023. Sd/- Sd/- (DR DIPAK P RIPOTE) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Jodhpur Dated 16.08.2023 KRK, PS ITA No. 62/Jodh/2020 Sher Singh Choudhary, Udaipur. - 3 - Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. The CIT(A) 4. Concerned CIT 5. DR, ITAT, Jodhpur 6. Guard file. आदेशानुसार/ BY ORDER, //True Copy// 1. ( Asst. Registrar) ITAT, Jodhpur