ITO, CHITTORGARH V. M/S. CHITTORGARH FILLING STATION, CHITTORGARH

MA 2/JODH/2015

AI Insights

The case revolves around the Income Tax Officer, Ward-2, Chittorgarh, against Chittorgarh Filling Station, concerning an appeal dismissed by the Tribunal due to low tax effect as per CBDT Circular No. 17 of 2019. The department filed a miscellaneous application to recall the dismissed appeal, arguing that the case fell under an exception clause due to a revenue audit objection. However, the latest CBDT Circular No.5/2024, which removed the exception clause, led to the dismissal of the appeal as it no longer met the criteria for a tax effect exceeding the monetary limits set for filing appeals.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 837373 (ITAT-JODHPUR)
• Duration Of Justice: 10 year(s) 3 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-02-2026
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 30-10-2015
• Laws Referred To: CBDT Circular No. 17 of 2019, CBDT Circular No. 5/2014, CBDT Circular No. 5/2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: LALIT KUMAR BISHNOI
• Keywords: Tax effect; Audit objection

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER M.A. No. 02/Jodh/2015 (A/o ITA No. 522/Jodh/2014) (Assessment Year 2009-10) Income Tax Officer, Ward-2, Chittorgarh Vs. Chittorgarh Filling Station, Near Head Post Office, Chittorgarh - 312001 PAN No. AABFC 6924 A Assessee by None. Revenue by Shri Lalit Kumar Bishnoi, Addl. CIT-DR Date of Hearing 28.01.2026. Date of Pronouncement 17.02.2026. ORDER DR. MITHA LAL MEENA, A.M.: The captioned miscellaneous application is instituted at the instant of the department against the Tribunal order in ITA No. 522/Jodh/2014 dated 13- 07-2015 in respect with Assessment years 2009-10 for recalling the said appeal which was dismissed on account of Low Tax effect. 2. The Ld. Addl. CIT (DR) for the department submitted that at the time of adjudication of the revenue appeal in ITA No. 522/Jodh/2014 in respect with Assessment year 2009-10, the appeal of the Department was dismissed on Tax Printed from counselvise.com MA No. 02/Jodh/2015 (A/o ITA No. 522/Jodh/2014) Asst. Year: 2009-10 2 effect by the Hon’ble Tribunal in view of the enhanced monetary limits by the CBDT Circular No. 17 of 2019 dated 08.08.2019 as the revised monitory limit mentioned in the CBDT's circular No. 17/2019 dated 08.08.2019 were applicable to all pending appeals. Since in the above appeal, the tax effect involved was Rs. 46,651/- and accordingly it has been dismissed by the Hon'ble ITAT for Low Tax Effect. 3. He emphasized that in the above case although the tax effect was below the monetary limit as given in CBDT's circular even then the appeal before the Hon'ble ITAT was filed as the issue under consideration arose after acceptance of a revenue audit objection by the department which was kept in exception clause 8(c) of the CBDT instruction No. 5/2014 dated 10.07.2014. The Revenue Audit Objection has been accepted by the Department and hence it was not covered in Tax limits of filing appeal before the Tribunal. However, he agreed that in view of the latest CBDT Circular No.5/ 2024 dated 15 March 2024 presently, the matter is covered under low tax effect as the said exception clause has been done away. 4. None attended for the assessee. 5. Having heard the Ld. Addl. CIT (DR) and perusal of record we find that the issue was not covered in Tax effect by CBDT Circular No. 17 of 2019 dated Printed from counselvise.com MA No. 02/Jodh/2015 (A/o ITA No. 522/Jodh/2014) Asst. Year: 2009-10 3 08.08.2019 when the appeal was adjudicated earlier by the Tribunal and accordingly the MA of the revenue is allowed. 6. However, in view of latest CBDT Circular No.5/ 2024 dated 15 March 2024 as the Ld. DR rightly admitted that presently the issue is covered under Low Tax Effect. Therefore, he did not press the issue raised by the department in the quantum appeal for adjudication. 7. Accordingly, in the light of the aforesaid CBDT Circular No.5/ 2024 dated 15 March 2024, the appeal in ITA No. 522/Jodh/2014 is dismissed as infructuous. 8. In the result M.A. No. 02/Jodh/2015 is allowed and the appeal in ITA No. 522/Jodh/2014 is dismissed. Order pronounced in the open court on 17/02/2026. Sd/- Sd/- (SUDHIR PAREEK) (DR. MITHA LAL MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER True Copy Dated : 17/02/2026 Nimisha Sr. PS Copies to : (1) The appellant. Printed from counselvise.com MA No. 02/Jodh/2015 (A/o ITA No. 522/Jodh/2014) Asst. Year: 2009-10 4 (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By Order Assistant Registrar, Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur. Printed from counselvise.com "