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

MA 39/Ind/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0961 (ITAT-INDORE)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 05-10-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 22-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect; Tax effect
• Section: 143(1)

Judgement Text

आयकर अपील य अ धकरण, इंदौर यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER MA No.39/Ind/2023 (Arising out of I.T.A. No. 410/Ind/2022) Assessment Year: 2018-19 ACIT 4(1) Indore बनाम/ Vs. Durgesh Shukla, 94, Banganga Main Road, Indore PAN No. : AUMPS 6123J (अपीलाथ /Appellant) .. ( यथ / Respondent) Appellant by : None Respondent by : Shri Ashish Porwal, Sr. DR Date of Hearing 06/10/2023 Date of Pronouncement 06/10/2023 ORDER Per Vijay Pal Rao, JM: By way of this Misc. Application of the AO is seeking recalling of the order of the Tribunal dated 22.03.2023 whereby the appeal of the revenue was dismissed due to low tax effect. 2. We have heard the Ld. DR and carefully perused the impugned order of the Tribunal as well as the appeal file. The only reason given by the AO in the Misc. Application is that the case falls under exception given in para 10(a) of the Circular No.3/2018 dated 11.07.2018. The MA No.39/Ind/2023 Durgesh Shukla 2 - Tribunal vide order dated 22.03.3023 dismissed the appeal of the revenue in para 3 as under: “3. I have heard the learned DR and carefully perused the relevant material on records. The revenue has challenged the order 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.” 3. Thus, it is clear that the department did not claim that the appeal filed by the department falls under any of the exceptions provided in circular no.3 of 2018. Further the exception under para 10(a) reads as under: “(a) Where the constitutional validity of the provisions of an Act or Rule is under challenge, or” 4. It is matter of record that there is no issue involved in the appeal filed by the revenue regarding the constitutional validity of the provisions of an Act or Rule which is under challenge. Accordingly the Misc. Application filed by the AO is misconceived and devoid of any substance/merits. In view of the above facts Misc. application filed by the revenue stands dismissed. MA No.39/Ind/2023 Durgesh Shukla 3 - 5. In the result, Misc. application filed by the revenue is dismissed. Sd/- Sd/- (B.M . BIYAN I) (VIJAY PAL RAO) ACCOUN TANT MEM BER JUDICIAL MEMBER Indore: Dated 06/10 /2023 Patel, Sr. PS आदेश क त ल प अ े षत / Copy of Order Forwarded to:- 1. राज व / Revenue 2. आवेदक / Assessee 3. संबं धत आयकर आय ु &त / Concerned CIT 4. आयकर आय ु &त- अपील / CIT (A) 5. *वभागीय -त-न ध, आयकर अपील य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड4 फाइल / Guard file. By order/आदेश से, S r . P r i v a t e S e c r e t a r y I . T . A . T . , I n d o r e Order in pronounced in Open Court on conclusion of hearing on 06/10/2023