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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. 05/Jodh/2019

(A/o ITA No. 381/Jodh/2018) &

ITA No. 381/Jodh/2018

(Assessment Year 2012-13)

Income Tax Officer, Shri Kamal Kishore Agarwal,

Ward-1, Prop. M/s. Synthetics,

Bhilwara. B-42 to 46, Bhilwara Textile Market,

Bhilwara-311001.

PAN No. ABZPA6445P

Assessee by None.

Revenue by Shri Karni Dan, Addl. CIT-DR

Date of Hearing 07.01.2026.

Date of Pronouncement 28.01.2026.

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. 381/Jodh/2018 dated 11-

09-2019 in respect with Assessment years 2012-13 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. 381/Jodh/2018 in respect with

Assessment years 2012-13 the appeal of the Department was dismissed on Tax

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

2

M.A. No. 05/Jodh/2019

(A/o ITA No. 381/Jodh/2018) &

ITA No. 381/Jodh/2018

(Assessment Year 2012-13)

mentioned in the CBDT's circular No. 17/2019 dated 08.08.2019 are applicable

to all pending appeals. Since in the above appeal, the tax effect involved was

Rs. 86,030/- 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 being pertaining to deduction claimed u/s 54F of the Act. The Revenue

Audit Objection has been accepted by the Department and hence it wa 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

08.08.2019 while the appeal was adjudicated earlier by the Tribunal and

accordingly the MA of the revenue is allowed.

3

M.A. No. 05/Jodh/2019

(A/o ITA No. 381/Jodh/2018) &

ITA No. 381/Jodh/2018

(Assessment Year 2012-13)

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. 381/Jodh/2018 is dismissed as

infructuous.

8. In the result M.A. No. 05/Jodh/2019 is allowed and the appeal in ITA No.

381/Jodh/2018 is dismissed.

Order pronounced in the open court on 28/01/2026.

Sd/- Sd/-

(SUDHIR PAREEK) (DR. MITHA LAL MEENA)

JUDICIAL MEMBER ACCOUNTANT MEMBER

Dated : 28/01/2026

True Copy

Copies to :

(1) The appellant.

(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.