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TMI Blog2024 (11) TMI 1273X X X X Extracts X X X X X X X X Extracts X X X X ..... . Uma Parashar - Advocate For the Respondents : Shri Siddharth Sharma - Senior Standing Counsel Through V.C. And Shri Subham Manchani - Advocate ORDER The instant appeal under Section 260-A of Income Tax Act, 1961 has been preferred by the appellant being aggrieved by the common order dated dated 31.05.2022 passed in MA No. 11/JAB/2020 AND MA No.12/JAB/2020 for Assessment Year 2008-09 and 2009- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appellant is an individual working as a Gynaecologist and specialist in fertility medication and runs Fertility Clinic alongwith his wife Dr. Rinku Banerji, Radiologist at Jabalpur. The assessment under Section 147 read with 143 (3) of the Income Tax Act, 1961 was done on 21.03.2016 and addition of Rs. 2,70,286/- for Assessment Year 2008-09 and addition of Rs. 4,59,463/- for Assessment Year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d appeal was maintainable being covered under exceptional clause 10(c) given in Circular dated 08.08.2019 regarding acceptance of audit objection. The ITAT recalled its earlier order dated 11.12.2019 and restored the appeal to hear on merits. 3. Learned counsel for the appellant submitted that the Tribunal without appreciating the facts of the case and the submissions made by the assessee allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. On the other hand, all the contentions raised by the petitioner are vehemently denied by the respondent submitting that while passing the order in the said M.As. the ITAT had elaborately discussed the facts of the case and accordingly rejected the contentions of the appellant herein and decided the M.A. in favour of Revenue. However, he stated in his return that Circular No. 05/2024 dated 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss than the monitory limits under the exception given. 8. In view of the aforesaid, the issue involved herein is no longer resintegra and present Income Tax Appeal stands allowed keeping in view non-existence of exception clause as well as monitory limit as per Circulars dated 15.03.2024 read with Circular dated 17/09/2024. Accordingly, order dated 31/05/2022 passed in M.A. Nos. 11 and 12/JAB/202 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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