ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, RAIPUR V. .MESERS RAM AVTAR AGRAWAL ROAD CONSTRUCTION PRIVATE LIMITED, BILASPUR

MA 52/RPR/2023

AI Insights

The case involves a miscellaneous application by the revenue against the order of the Tribunal in ITA No. 239/RPR/2019, which had allowed the assessee's appeal. Both the assessee and the revenue had previously appealed against the order of CIT(Appeals)-3, Bhopal. During the hearing of the revenue's appeal, it was noted that the tax effect was below the monetary limit for filing appeals as per CBDT circulars. However, the revenue contended that the issues were interlinked with the assessee's appeal, which had already been decided. The Tribunal agreed with the revenue's contention and recalled its earlier order to consolidate the hearings of both appeals.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 46711 (ITAT-RAIPUR)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-12-2024
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• Laws Referred To: CBDT Circular No.17/2019 dated 08.08.2019, Circular No.3/2018 dated 11.07.2018, Section 254(2) of the Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S.L ANURAGI
• Assessee Lawyers: AMIT M JAIN
• Keywords: Tax effect
• Section: 254(2)

Judgement Text

"आयकर अपीलीय अधिकरण न्यायपीठ रायपुर में। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER M.A. No. 52/RPR/2023 [Arising out of ITA No. 239/RPR/2019] नििाारण वर्ा / Assessment Year : 2017-18 The Assistant Commissioner of Income Tax, Central Circle-II, Raipur (C.G.) ……….. आवेदक/Applicant बिाम / V/s. M/s. Ram Avtar Agrawal Road Construction Pvt. Ltd. 1st Floor, V.R. Plaza, Bilaspur (C.G.) PAN : AACCR6199N ….…प्रत्यर्थी / Respondent Assessee by : Shri Amit M Jain, Advocate Revenue by : Shri S.L Anuragi, CIT-DR सुनवाई की तारीख / Date of Hearing : 22.10.2024 घोषणा की तारीख / Date of Pronouncement : 23.12.2024 2 MA No.52/RPR/2023 आदेश / ORDER PER RAVISH SOOD, JM The present miscellaneous application filed by the revenue is directed against the order passed by the Tribunal while disposing off the appeal filed by the assessee company in ITA No. 239/RPR/2019, dated 23.09.2022. 2. Before proceeding any further, we deem it fit to cull out the brief facts of the case which had resulted to filing of the captioned miscellaneous application by the department. 3. Both the assesse and the revenue being aggrieved with the order passed by the CIT(Appeals)-3, Bhopal, dated 15.10.2019 had carried the matter by way of their respective cross-appeals before the Tribunal, viz. (i) ITA No. 239/RPR/2019 (i.e. the assessee’s appeal); and (ii) ITA No.01/RPR/2020 (i.e. the revenue’s appeal). 4. As on 29.07.2022, both the cross-appeals filed by the assesse and the revenue were heard. 5. Shri Amit M. Jain, Ld. Authorized Representative (for short ‘AR’) for the assessee company, at the threshold of hearing of the revenue’s appeal, submitted that as the “tax effect” involved in the revenue’s appeal was below the monetary limit prescribed in the CBDT Circular 3 MA No.52/RPR/2023 No.17/2019 dated 08.08.2019 r.w Circular No.3/2018, dated 11.07.2018, therefore, the same was liable to be dismissed on the said count itself. The Ld. AR in support of his aforesaid contention had filed before us a working of the tax involved in the revenue’s appeal, which reads as under: 6. Per contra, Shri P.K. Mishra, Ld. CIT-DR admitted that as the “tax effect” involved in the revenue’s appeal i.e. ITA No.01/RPR/2020 was below the monetary limit prescribed in the CBDT Circular 4 MA No.52/RPR/2023 No.17/2019 dated 08.08.2019 r.w Circular No.3/2018, dated 11.07.2018, therefore, the appeal filed by the revenue was not maintainable. 7. Thereafter, both the Ld. Authorized Representatives had advanced their respective contentions as regards the appeal filed by the assessee company in ITA No.239/RPR/2019. The Tribunal after hearing the Ld. Authorized Representatives of both the parties had reserved its orders for both the aforementioned cross-appeals. 8. Thereafter, the Tribunal vide its order passed in ITA No.239/RPR/2019, dated 23.09.2022 had disposed off the appeal filed by the assessee company and allowed the same. However, when the appeal of the department in ITA No.01/RPR/2020 was taken up for dictation, it transpired that the aforesaid working of the “tax effect” involved in the appeal of the revenue as was filed by the assessee’s counsel and accepted by the Ld. CIT-DR was factually incorrect. Accordingly, the appeal filed by the revenue was released for seeking clarification on the aforesaid issue. 9. The Department considering the fact that though the Tribunal had disposed off the appeal filed by the assesee company vide its order passed in ITA No.239/RPR/2019, dated 23.09.2022, while for the appeal of the revenue i.e. ITA No.01/RPR/2020 for the same year was 5 MA No.52/RPR/2023 pending as on date, therefore, had preferred the present miscellaneous application seeking recalling of the order that was passed by the Tribunal while disposing of the assesseee’s appeal in ITA No.239/RPR/2019 (supra). 10. Shri S.L Anuragi, Ld. CIT-DR submitted that as certain issues involved in the cross-appeals filed by the assessee company and the revenue are inextricably interlinked and interwoven, therefore, in all fairness both the said appeals ought to have been disposed of together vide a consolidated order. The Ld. CIT-DR submitted that the piecemeal disposal of the appeals, i.e. disposing of the assessee’s appeal during pendency of the revenue’s appeal for the same year i.e. A.Y. 2017-18, thus, had rendered the order passed by the Tribunal in ITA No.239/RPR/2019 (supra) as suffering from a mistake apparent from record. 11. Per contra, Shri Amit M. Jain, the Ld. AR submitted that as independent issues were involved in the cross-appeals filed by the assessee company and the revenue, therefore, no mistake arises from the order passed by the Tribunal while disposing off the appeal filed by the assessee company. 12. We have thoughtfully considered the contentions advanced by the Ld. Authorized Representatives of both the parties in the backdrop 6 MA No.52/RPR/2023 of the material available on record. We find substance in the department’s claim that the cross-appeals filed by the assessee company and the revenue for the year under consideration i.e. A.Y.2017-18 ought to have been disposed off together. As the Tribunal had disposed off the appeal of the assesse company in ITA No.239/RPR/2019, dated 23.09.2022 while for the appeal of the revenue i.e. ITA No.01/RPR/2020 is pending, thus, the same had rendered the order passed by the Tribunal disposing off the assessee’s appeal in ITA No.239/RPR/2019, dated 23.09.2022 as suffering from a mistake apparent from record which renders it amenable for rectification u/s. 254(2) of the Act. 13. We, thus, in terms of our aforesaid observations recall the order passed by the Tribunal in ITA No. 239/RPR/2019, dated 23.09.2022 ( assessee’s appeal) with a direction to the registry to post the said appeal on the same date a/w. the revenue’s appeal in ITA No.01/RPR/2020 which is fixed for hearing on 26.12.2024. 7 MA No.52/RPR/2023 14. Resultantly, the Miscellaneous Application filed by the revenue is allowed in terms of our aforesaid observations. Order pronounced in open court on 23rd day of December, 2024. Sd/- Sd/- ARUN KHODPIA RAVISH SOOD (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) रायपुर/ RAIPUR ; ददनाांक / Dated : 23rd December, 2024. ****SB, Sr. PS आदेश की प्रनिललपप अग्रेपर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT, Bilaspur (C.G) 4. ववभागीय प्रतततनधि, आयकर अपीलीय अधिकरण, रायपुर बेंच, रायपुर / DR, ITAT, Raipur Bench, Raipur. 5. गार्ड फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण, रायपुर / ITAT, Raipur. 8 MA No.52/RPR/2023 Date 1 Draft dictated on Sr.PS/PS 2 Draft placed before author Sr.PS/PS 3 Draft proposed and placed before the second Member JM/AM 4 Draft discussed/approved by second Member AM/JM 5 Approved draft comes to the Sr. PS/PS Sr.PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order "