ACIT, Jaipur V. SEWA STEEL PVT. LTD., Alwar

MA 35/JPR/2020

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8881 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 8 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-11-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 10-10-2022
• Assessment Year: 2013-2014
• Appeal Filed On: 09-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

. 1 vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM Misc. Application No. 35/JP/2020 (Arising out of vk;dj vihy la-@ITA No.181/JP/2017) fu/kZkj.k o"kZ@Assessment Year : 2013-14 The ACIT Circle-2, Alwar cuke Vs. M/s. Sewa Steel Pvt. Ltd. E-90-C, Industrial Area, Tijara Bhiwadi, Distt. Alwar (Raj) LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS 4307 D vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by: Shri A.K. Mehla, Addl. CIT fu/kZkfjrh dh vksj ls@Assessee by : None lquokbZ dh rkjh[k@Date of Hearing : 11/10/2022 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 07 /11/2022 vkns'k@ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM This is a Miscellaneous Application filed by the Revenue u/s 254(2) of the Act against the order of the ITAT Jaipur Bench dated 21-08-2019 in the case of the assessee M/s. Sewa Steel Pvt. Ltd. wherein the appeal of the Department was dismissed by holding that the tax effect in this appeal is not exceeding the monetary limit as revised by the CBDT Circular No. 17 of 2019 dated 08-08-2019 for the purpose of filing of . 2 appeal by the Department before the Income Tax Appellate Tribunal from Rs.20,00,000/- to Rs. 50,00,000/-. It is also mentioned at para 3 of this order that the department is at liberty to file the Miscellaneous Application in case the tax effect in this appeal is found to be more than Rs.50,00,000/- or the case falls in any of the exceptions of the Circular. It is further mentioned by the Department that the tax effect involved in this case is Rs.36,85,778/- and thus prayed through Misc. Application that the case falls under the exception laid down in para 10(e) of the Circular No. 3/2018 and the issue is required to be decided on merits of the case irrespective of tax effect involved in this case. 2.1 None appeared on behalf of the assessee during the course of hearing of the Misc. Application. However, the ld. DR informed that the company has closed its business and only one Chowkidar namely Shri Ratan Lal was available in the assessee’s premises who was served upon the notice on 17-08-2022 and obtained his signature for hearing of the Misc. Application by the ITAT, Jaipur Bench. 2.2 We have heard the ld. DR and perused the materials available on record. We found that the Department has also filed a Circular F.No.279/Misc.142/2007-ITJ(Pt.) dated 20 th Aug. 2018 issued by the . 3 CBDT making amendment in para 10 (e) of the Circular No. 3 of 2018 dated 11-07-2018 which reads as under: ‘’10. Adverse judgements relating to the following issues should be contested on merits notwithstanding that the tax effect entailed is less than the monetary limits specified in para 3 above or there is no tax effect: (e) Where addition is based on information received from external sources in the nature of law enforcement agencies such as CBI/ED/DRI/SFIO/ Directorate of GST Intelligence (DGGI).’’ Since the ld. DR drew our attention to the order in dispute wherein the addition has been made on account of information received from Anti-evasion team of Central Excise after making survey at the premises of the assessee, therefore based on these facts the exception as mentioned in the board circular, will apply. In view of the facts and the specific exemption granted by CBDT in its circular (supra), the Bench decided to recall its order dated 21-08-2019 and hear the case of the Department on merit afresh but by providing adequate opportunity of hearing to the assessee. Thus the Misc. Application filed by the Department is allowed. . 4 3.0 In the result, the Misc. Application of the Department is allowed. Pronounced in the Open Court on 07/11/2022. Sd/- Sd/- ¼Mk0 ,l- lhrky{eh ½ ¼ jkBksM deys'k t;UrHkkbZ ½ (Dr. S. Seethalakshmi) (Rathod Kamlesh Jayantbhai) U;kf;d lnL;@Judicial Member ys[kk lnL;@Accountant Member Tk;iqj@Jaipur fnukad@Dated:- 07 /11/2022 *Mishra vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. The Appellant- The ACIT, Circle-2, Jaipur ,. 2. izR;FkhZ@ The Respondent- M/s. Sewa Steel Pvt. Ltd. Alwar . 3. vk;dj vk;qDr@ The ld CIT 4. vk;dj vk;qDr¼vihy½@The ld CIT(A) 5. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 6. xkMZ QkbZy@ Guard File (MA No. 35/JP/2020) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asst. Registrar