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2023 (10) TMI 1348 - ITAT RAIPURRectification u/s 254 against the order of the Tribunal - undisclosed Income of the assessee - Addition made on substantive and protective basis - addition u/s 69A was made in the hands of Shri Ajit Pramod Jogi on substantial basis, and the same addition was made in the hands of Shri Virendra Pandey on protective basis. While deciding the impugned ITA’s by the Tribunal in the case of Shri Ajit Jogi, wherein the department was in appeal has been dismissed as not maintainable on account of low tax effect by applying CBDT’s Circular No. 3/2018 dated 11/07/2018. Under the same common order [2019 (1) TMI 2037 - ITAT RAIPUR] in the case of Shri Virendra Pandey was decided in favour of the assessee, since the substantive addition in the case of Shri Ajit Pramod Jogi was deleted by the CIT(A), therefore, it was inferred that if the assessment, where substantive additions have been set aside, in that case the same addition on protective additions does not stand. HELD THAT:- On perusal of such facts, it is evident that there was certain information which was provided by the CBI which was submitted in form of a report by the inspector to the AO and therefore the case of the assessee. Accordingly, the contention of the assessee that there was no information provided by the CBI and, thus, exceptions carved out in clause No. 10(e) of CBDT’s Circular No. 3/2018 are not applicable in the present case, is not comprehensible and, therefore, are not accepted. In our considered opinion the present case is squarely covered by the said exception under clause No. 10(e) of CBDT’s Circular No. 3/2018 dated 11/07/2018, Para 10 of the said circular was amended on 20/08/2018 vide F.No. 279/Misc.142/2007-ITJ(Pt), wherein the exception qua the issues enumerated in the said para are advised to be contested on merits notwithstanding that the tax effect entailed is less then the monetary limits specified. Para 10(e) specifies the condition “where addition is based on information received from external sources in the nature of law enforcement agencies such as CBI/ED/DRI/SFIO/Director general of GST intelligence (DGGI)”. Consequently, the contention raised by the Revenue in filing of the present MA are found to be on right footing, therefore are appropriate, thus, the order passed [2019 (1) TMI 2037 - ITAT RAIPUR] is directed to be recall and to consider the grounds therein for fresh adjudication on merits.
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