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TMI Blog2017 (12) TMI 1791X X X X Extracts X X X X X X X X Extracts X X X X ..... nstruction 21/2015 dated 10.12.2015, whereas in the subsequent circulars i.e. Circular No.5/2017 dated 23.01.2017, the Board clarified that filing of appeals in cases where there is revenue audit objection should not be a matter of routine. No evidence whatsoever is placed even before us to prove that the facts determined by Ld.CIT(A) are perverse. AO is bound by the Circular issued by CBDT and he could not have preferred appeal in a case whether the tax effect is less than the specified limit and that too in the routine manner. It is also doubtful as to whether the Commissioner concerned has directed the AO to raise this ground. It does not emanate from the authorisation issued by the Commissioner. Even on merits we do not find any i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the details and accepted the claim by observing as under : 5. I have considered the submissions and perused the details filed. It is not in dispute that the impugned land was purchased by the assessee in the year 2004-05 by payment of cash; and the expenditure was debited in profit and loss account during the subject financial year 2005-06. It is also not in dispute that the payment for the land was made during the financial year 2004- 05. Though the claim for expenditure by debiting the profit and loss account was made in the financial year 2005-06, the cash payment was not made during the year. Therefore, the provisions of section 40A(3) would not be applicable for the subject year. Accordingly, the AO is directed to delete the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Decision by the CIT on the scrutiny report A. Issue wise decision of the CIT, as to whether appeal is to be filed or not, may be recorded with reasons, keeping in view the line of argument the DR is expected to take before ITAT at the time of hearing : Issue No.1 Issue No.2 .. and so on Aggregate tax effect on issues proposed to be contested in the ITAT B. Grounds of appeal to be raised before the ITAT may be framed in respect of the issues not accepted by the CIT. C. In case of a combined order or order in a group case, involving more than one assessee falling under jurisdiction of different CsIT, the CIT shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n should not be a matter of routine. 4. No evidence whatsoever is placed even before us to prove that the facts determined by Ld.CIT(A) are perverse. Having regard to circumstances of the case, we are of the view that the AO is bound by the Circular issued by CBDT and he could not have preferred appeal in a case whether the tax effect is less than the specified limit and that too in the routine manner. It is also doubtful as to whether the Commissioner concerned has directed the AO to raise this ground. It does not emanate from the authorisation issued by the Commissioner. 5. Even on merits we do not find any infirmity in the finding of CIT(A) that the disallowance is not permissible in this year. 6. In the result, appeal filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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