Veena Vijay Kumar Malviya, Ahmedabad V. ACIT, Central Circle- 6 , New Delhi

CO 35/DEL/2018

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 3975 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 13-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 06-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MEETA SINGH
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C, NEW DELHI BEFORE SHRI P. M. JAGTAP, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO.1678/DEL/2016 ASSESSMENT YEAR : 2010-11 ACIT, CENTRAL CIRCLE- 06, NEW DELHI. VS. VEENA VIJAY KUMAR MALVIYA, 20, SARTHI- II, NEAR SURDHARA CIRCLE, OPP. DR. AMIN HOSPITAL THALTEJ, AHMEDABAD. PAN : BARPM8986P (APPELLANT) (RESPONDENT) C.O. NO.35/DEL/2018 (IN ITA NO.1678/DEL/2016) ASSESSMENT YEAR : 2010-11 VEENA VIJAY KUMAR MALVIYA, 20, SARTHI- II, NEAR SURDHARA CIRCLE, OPP. DR. AMIN HOSPITAL THALTEJ, AHMEDABAD. VS. ACIT, CENTRAL CIRCLE- 06, NEW DELHI. PAN : BARPM8986P (APPELLANT) (RESPONDENT) ITA NO.1679/DEL/2016 ASSESSMENT YEAR : 2010-11 ACIT, CENTRAL CIRCLE- 06, NEW DELHI. VS. KARTIK CHANDULAL PATEL (HUF), AKAR COMPLEX, NATHALAL COLONY, STADIUM ROAD, NARANPURA, AHMEDABAD. PAN : AADHP0847B (APPELLANT) (RESPONDENT) 2 ITA NOS.1678 TO 1681/DEL/2016 C.O. NO.35/DEL/2018 ITA NO.1680/DEL/2016 ASSESSMENT YEAR : 2010-11 ACIT, CENTRAL CIRCLE- 06, NEW DELHI. VS. ABHISHEK KARTIK PATEL, AKAR COMPLEX, NATHALAL COLONY, STADIUM ROAD, NARANPURA, AHMEDABAD. PAN : ARPPP8704J (APPELLANT) (RESPONDENT) ITA NO.1681/DEL/2016 ASSESSMENT YEAR : 2010-11 ACIT, CENTRAL CIRCLE- 06, NEW DELHI. VS. MEENAKSHI PATEL, AKAR COMPLEX, NATHALAL COLONY, STADIUM ROAD, NARANPURA, AHMEDABAD. PAN : ACMPP1888M (APPELLANT) (RESPONDENT) DEPARTMENT BY : SMT. MEETA SINGH, CIT-DR ASSESSEE BY : SMT. RANO JAIN, ADV. MS. RIDHIKARAN AGARWAL, CA DATE OF HEARING : 12-07-2018 DATE OF PRONOUNCEMENT : 13-07-2018 O R D E R PER P. M. JAGTAP, AM : THESE FOUR APPEALS PREFERRED BY THE REVENUE IN CASE OF FOUR ASSESSEES ARE DIRECTED AGAINST A COMMON ORDER OF LD. CIT(A)- 23, NEW DELHI DATED 3 ITA NOS.1678 TO 1681/DEL/2016 C.O. NO.35/DEL/2018 28.01.2016 AND THE SAME ARE BEING DISPOSED OF ALONG WITH CROSS OBJECTION FILED BY THE ASSESSEE BEING C.O. NO.35/DEL/2018 IN RESPEC T OF THE APPEAL OF THE REVENUE FILED IN THE CASE OF SMT. VEENA VIJAY KUMAR MALVIYA BEING ITA NO.1678/DEL/2016. 2. AS POINTED OUT BY THE LD. COUNSEL FOR THE ASSESS EE AT THE OUTSET, THE TAX EFFECT INVOLVED IN EACH OF THESE FOUR APPEALS FILED BY THE REVENUE INDIVIDUALLY IS LESS THAN THE MONETARY LIMIT OF RS.20 LAKHS FIXED B Y THE CBDT FOR FILING THE APPEALS OF THE REVENUE BEFORE THE TRIBUNAL VIDE ITS RECENT CIRCULAR NO.3/2018 ISSUED ON 11 TH JULY, 2018. SHE HAS PREPARED AND FURNISHED THE WO RKING SHOWING SUCH LOW TAX EFFECT INVOLVED IN THESE APPEALS OF TH E REVENUE AND SUBMITTED THAT THE CBDT CIRCULAR DATED 11 TH JULY, 2018 (SUPRA) HAVING BEEN MADE APPLICABLE RETROSPECTIVELY EVEN TO THE PENDING APPEALS, THE SA ID APPEALS FILED BY THE REVENUE ARE LIABLE TO BE DISMISSED BEING NOT MAINTA INABLE IN VIEW OF THE SAID CIRCULAR. 3. LD. DR ON THE OTHER HAND HAS NOT DISPUTED THE FA CT THAT THE TAX EFFECT INVOLVED IN EACH OF THESE FOUR APPEALS FILED BY THE REVENUE INDIVIDUALLY IS LESS THAN THE MONETARY LIMIT OF RS.20 LAKHS AS FIXED BY THE CBDT VIDE ITS RECENT CIRCULAR DATED 11 TH JULY, 2018 FOR FILING THE APPEAL OF THE REVENUE BE FORE THE TRIBUNAL. SHE HOWEVER HAS CONTENDED THAT ALL THESE FOUR APPEALS FILED BY THE REVENUE IN CASE OF FOUR ASSESSEES ARE DISPOSED OF B Y THE LD. CIT(A) VIDE A 4 ITA NOS.1678 TO 1681/DEL/2016 C.O. NO.35/DEL/2018 COMMON ORDER WHICH IS IMPUGNED BY THE REVENUE IN TH E PRESENT APPEALS AND SINCE THE TOTAL TAX EFFECT INVOLVED IN THESE FOUR A PPEALS OF THE REVENUE TAKEN TOGETHER AS ARISING FROM THE COMMON ORDER OF THE LD . CIT(A) IS MORE THAN RS.20 LAKHS, THE SAID APPEALS ARE MAINTAINABLE. IN THIS REGARD, THE LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO PARAGRAPH NO. 5 OF THE CBDT CIRCULAR DATED 11 TH JULY, 2018 WHEREIN IT IS CLARIFIED THAT THE TAX EF FECT OF RS.20 LAKHS AS ENVISAGED IN THE SAID CIRCULAR HAS TO BE CALCULATED BY THE ASSESSING OFFICER SEPARATELY FOR EVERY ASSESSMENT YEAR IN RESPECT OF THE DISPUTED ISSUES IN THE CASE OF EVERY ASSESSEE. 4. AFTER TAKING INTO CONSIDERATION THE SUBMISSION M ADE BY BOTH THE SIDES AND THE MATERIAL AVAILABLE ON RECORD, WE FIND THAT ALL THESE FOUR APPEALS FILED BY THE REVENUE INVOLVING TAX EFFECT OF LESS THAN RS.20 LAK HS SEPARATELY IN RESPECT OF EVERY ASSESSEE ARE NOT MAINTAINABLE AS PER CIRCULAR NO.3/2018 DATED 11 TH JULY, 2018. AS SPECIFIED IN THE SAID CIRCULAR, THESE APP EALS, THEREFORE, ARE LIABLE TO BE DISMISSED AS WITHDRAWN/NOT PRESSED. WE ORDER ACCOR DINGLY AND DISMISS THESE APPEALS OF THE REVENUE. 5. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSE SSEE HAS WITHDRAWN THE CROSS OBJECTION FILED BY THE ASSESSEE BEING C.O. NO .35/DEL/2018, THE SAME IS ACCORDINGLY DISMISSED AS WITHDRAWN. 5 ITA NOS.1678 TO 1681/DEL/2016 C.O. NO.35/DEL/2018 6. IN THE RESULT, ALL THE FOUR APPEALS OF THE REVEN UE AND THE CROSS OBJECTION FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 13 TH DAY OF JULY, 2018. SD/- SD/- (SUCHITRA KAMBLE) (P. M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 13-07-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI