Appeal details
Counselvise Citation
[2018] 119 COUNSELVISE.COM (IT) 4945 (ITAT-AHMEDABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 3 month(s) 16 day(s)
Appellant
Respondent
Appeal Type
Cross Objection
Pronouncement Date
23-10-2018
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
Not Allotted
Assessment Year
2011-2012
Appeal Filed On
07-07-2016
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER IT(SS)A NO.127/AHD/2016 AY 2011-12 AND CROSS OBJECTION NO.100/AHD/2016 AY 2011-12 ( IN IT(SS)A NO.127/AHD/2016 AY 2011-12 ) THE DCIT CENTRAL CIRCLE-2(3) AHMEDABAD VS. ARVIND V.JOSHI & CO. PLOT NO.18 MAITRI BHVAN, SECTOR-8 GANDHIDHAM KUTCH [PA N NO. AABFA 6236 D] ( APPELLANT ) .. ( RESPONDENT & CROSS OBJECTOR ) REVENUE BY : SHRI LALIT P.JAIN, SR.DR ASSESSEE BY : SHRI K.C. THAKER, AR DATE OF HEARING 09/10/2018 DATE OF PRONOUNCEMENT 23/ 10 /2018 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL HAS BEEN FILED BY THE REVENUE BE FORE US AGAINST THE ORDER DATED 28.12.2015 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-12, AHMEDABAD [LD.CIT(A) IN SHORT] FOR ASSESSMENT YEAR (AY) 2011 -12 AND THE ASSESSEE FILED CROSS OBJECTION THEREON. 2. THE REVENUE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT(A)HAS ERRED IN LAW AND/OR ON FACTS IN DELETING THE ADDITION OF RS.13,05,908/- ON ACCOUNT OF INTEREST PAYMENT U/S.3 6(1)(III). 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE A ND IN LAW, THE LD. CIT(A) HAS ERRED IN LAW AND/OR ON FACTS IN DELETING THE AD DITION OF RS.31,82,203/- ON ACCOUNT OF REPAIRS & MAINTENANCE. - 2 - IT(SS)A NO.127/AHD/2016 (BY REVENUE) & CO NO.100/AHD/2016 (BY ASSESSEE) DCIT VS. ARVIND V. JOSHI & CO. ASST.YEAR 2011-12 3. AT THE OUTSET, AFTER GOING THROUGH THE GROUNDS O F APPEAL AND THE IMPUGNED ORDERS OF THE REVENUE AUTHORITIES BELOW, A QUERY WAS RAISE D BY THE BENCH AS TO APPLICABILITY AND MAINTAINABILITY OF THE APPEAL FILED BY THE REVENUE IN VIEW OF RECENT CBDT CIRCULAR NO.3/2018 DATED 11.7.2018 RESTRICTING THE FILLING O F THE APPEAL BY THE REVENUE WHERE THE TAX EFFECT IS BELOW RS.20 LAKHS, THE LD.DR DID NOT DISPUTE THE SAME AND SUBMITTED THAT THE ISSUE IS LEFT TO THE TRIBUNAL TO BE DECIDED IN ACC ORDANCE WITH LAW. 4. WE FIND THAT THE APPEAL OF THE REVENUE IS PRESEN TED ON 13.12.2016. ON 11.7.2018 THE CBDT HAS ISSUED INSTRUCTIONS BEARING NO. 3 OF 2 018 UNDER FILE NO.F.NO. 279/MISC.142/2007-ITJ(PT) PROHIBITING ITS SUBORDINA TE AUTHORITIES FROM FILING OF THE APPEAL TO THE TRIBUNAL AGAINST THE ORDER OF THE CIT (A) WHERE THE TAX EFFECT BY VIRTUE OF THE RELIEF GIVEN BY THE CIT(A) IS LESS THAN RS.20 L AKHS. THE INSTRUCTIONS HAVE BEEN MADE APPLICABLE WITH RETROSPECTIVE EFFECT, MEANING THERE BY, THESE INSTRUCTIONS ARE APPLICABLE ON PENDING APPEALS ALSO. IN THE PRESENT CASE, TAX EF FECT ON THE TOTAL INCOME ASSESSED MINUS THE TAX THAT WOULD HAVE BEEN CHARGEABLE HAD SUCH TO TAL INCOME BEEN REDUCED BY THE AMOUNT OF INCOME IN RESPECT OF THE ISSUE AGAINST WH ICH APPEAL IS FILED, IS LESS THAN RS.20 LAKHS. FURTHER, THE CASE OF THE REVENUE DOES NOT FA LL WITHIN THE AMBIT OF EXCEPTIONS PROVIDED IN THE CIRCULAR. THUS, KEEPING IN VIEW TH E ABOVE CBDT CIRCULAR AND PROVISIONS OF SECTION 268A OF THE INCOME TAX ACT, WE ARE OF TH E VIEW THAT THE PRESENT APPEAL OF THE REVENUE DESERVES TO BE DISMISSED. IT IS ACCORDINGLY DISMISSED. HOWEVER, IT IS OBSERVED THAT IN CASE ON RE-VERIFICA TION AT THE END OF THE AO IT COMES TO THE NOTICE THAT THE TAX EFFECT IS MORE OR REVENUES CASE FALLS WITHIN THE AMBIT OF EXCEPTIONS PROVIDED IN THE CIRCULAR, THEN THE DEPAR TMENT WILL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALL OF THIS ORDER. SUCH AP PLICATION SHOULD BE FILED WITHIN THE TIME - 3 - IT(SS)A NO.127/AHD/2016 (BY REVENUE) & CO NO.100/AHD/2016 (BY ASSESSEE) DCIT VS. ARVIND V. JOSHI & CO. ASST.YEAR 2011-12 PERIOD PRESCRIBED IN THE ACT. IN VIEW OF THE ABOVE , THE APPEAL OF THE REVENUE IS DISMISSED DUE TO LOW TAX EFFECT. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ASSESSEES CO NO.100/AHD/2016 6. ASSESSEES CROSS OBJECTION NO.100/AHD/2016 FOR AY 2011-12 (ARISING OUT OF IT(SS)A NO.127/AHD/2016) FOR AY 2011-12 REVENUES APPEAL). 7. THE LD.AR FOR THE ASSESSEE SHRI K.C. THAKER SEEK S PERMISSION VIDE HIS ORAL REPRESENTATION AT THE TIME OF HEARING TO WITHDRAW T HE CAPTIONED CROSS OBJECTION OF THE ASSESSEE FILED IN THE REVENUES APPEAL(SUPRA) ON TH E GROUND THAT REVENUES APPEAL STANDS DISMISSED OWING TO LOW TAX EFFECT. THE LD.DR FOR T HE REVENUE DOES NOT RAISE ANY OBJECTION. ACCORDINGLY, THE PRAYER FOR WITHDRAWAL OF THE CROSS OBJECTION FILED BY THE ASSESSEE STANDS ACCEPTED. THUS, WE DISMISS THE CRO SS OBJECTION OF THE ASSESSEE AS HAVING BEEN WITHDRAWN. 8. IN THE RESULT, REVENUES APPEAL IS DISMISSED AND ASSESSEES CROSS OBJECTION IS DISMISSED AS WITHDRAWN. THIS ORDER PRONOUNCED IN OPEN COURT ON 23/ 10 /2018 SD/- SD/- ( WASEEM AHMED ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 23/ 10 /2018 .., . ../ T.C. NAIR, SR. PS - 4 - IT(SS)A NO.127/AHD/2016 (BY REVENUE) & CO NO.100/AHD/2016 (BY ASSESSEE) DCIT VS. ARVIND V. JOSHI & CO. ASST.YEAR 2011-12 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)-12, AHMEDABAD 5. !'# , $ , / DR, ITAT, AHMEDABAD 6. #() *+ / GUARD FILE. / BY ORDER, ! //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 9.10.18 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 9.10.18 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.23.10.18 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 23.10.18 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER
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