Laxmidevi Asumal Harpalani, Ahmedabad V. DCIT, Central Circle-1(4), Ahmedabad

CO 162/AHD/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4049 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 12 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 31-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 18-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R R MAKWANA; KISHOR VYAS
• Assessee Lawyers: S N SOPARKAR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER [THROUGH VIRTUAL COURT] C.O. NO: 162/AHD/2019 (IN IT(SS)A NO. 175/AHD/2019) (ASSESSMENT YEARS: 2009-10) LAXMIDEVI ASUMAL HARPALANI C/O SATI ANSUYA ASHRAM NR. SANT SHRI ASHRAMJI ASHRAM MOTERA, SABARMATI, AHMEDABAD PAN NO. AAZPH 7705C DY. CIT, CENTRAL CIRCLE- 1(4), AHMEDABAD (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.N. SOPARKAR, SR. ADV. RESPONDENT BY : SHRI R.R. MAKWANA, SR. D.R. & SHRI KISHOR VYAS, CIT/DR ( )/ ORDER DATE OF HEARING : 03 -05-2021 DATE OF PRONOUNCEMENT : 31-05-2021 PER MAHAVIR PRASAD, J.M. 1. THIS CROSS OBJECTION WAS FILED AT THE INSTANCE OF THE ASSESSEE IN IT(SS)A NO. 175/AHD/2019. C.O. NO. 162/AHD/2019 . A.Y. 2009-10 2 2. THE CONNECTED IT(SS)A NO. 175/AHD/2019 WAS FILED BY THE REVENUE AGAINST THE ORDER OF THE LD. CIT(A)-11/C.C-1(4)/AHD/496-A/2016-17DATED 21/01/2019 ARISING OUT OF ASSESSMENT ORDER DATED 13/12/2016. THE CBDT CIRCULAR DATED 8 TH AUGUST, 2019, THE INCOME TAX DEPARTMENT LIBERALIZED ITS POLICY FOR NOT FILING APPEALS AGAINST THE DECISIONS OF THE APPELLATE AUTHORITIES IN FAVOUR OF THE TAXPAYERS, WHEREIN TAX INVOLVED IS BELOW CERTAIN THRESHOLD LIMITS, AND ANNOUNCED ITS POLICY DECISION NOT TO FILE, OR PRESS, THE APPEALS, BEFORE THE ITAT, AGAINST THE APPELLATE ORDER FAVOURABLE TO THE ASSESSEE IN THE CASES IN WHICH OVERALL TAX EFFECT, EXCLUDING INTEREST EXCEPT WHEN INTEREST ITSELF IS IN DISPUTE, IS RS. 50,00,000/- OR LESS. MEANING THEREBY WHEREIN LD. CIT(A) GIVES THE TAX RELIEF OF UPTO 50,00,000/- IN AN APPEAL IN AN ASSESSMENT YEAR, THE MATTER ENDS THERE AND THE RELIEF SO GRANTED BY THE LD. CIT(A) BY THE LD. CIT(A) CANNOT BE CHALLENGED BEFORE THE ITAT. 3. SINCE THE APPEAL OF THE REVENUE HAS BEEN DISMISSED ON ACCOUNT OF LOW TAX EFFECT THEREFORE ASSESSEE DO NOT WISH TO PRESS ITS C.O. 4. IN THE RESULT, C.O. IS DISMISSED AS NOT PRESSED. ORDER PRONOUNCED IN OPEN COURT ON 31 - 05- 2021 SD/- SD/- (PRADIP KUMAR KEDIA) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 31/05/2021 RAJESH COPY OF THE ORDER FORWARDED TO:- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD