Dhwani Jateen Gupta, Ahmedabad V. The ACIT, Central Circle-2(4), Ahmedabad

CO 45/AHD/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0340 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 8 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 15-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 07-07-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K DEV
• Keywords: Tax effect

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, AHMEDABAD BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND MS.MADHUMITA ROY, JUDICIAL MEMBER CROSS OBJECTION NO.44/AHD/2020 IN ./ IT(SS)A.NO.192/AHD/2019 / ASSTT. YEAR: 2013-14 ALKABEN PRAVINCHANDRA KOTAK 325/17, SATYAGRAH CHHAVNI JODHPUR TEKRA, SATELLITE AHMEDABAD. PAN : ACGPT6684B VS. ACIT, CENT.CIR.2(4) AHMEDABAD. CROSS OBJECTION NO.45/AHD/2020 IN ./ IT(SS)A.NO.194/AHD/2019 / ASSTT. YEAR: 2013-14 DHWANI JATEEN GUPTA NR.KANTAM PARTY PLOT RAJPAT RANGOLI ROAD BODAKDEV, AHMEDABAD. PAN : AHPPG1903Q VS. ACIT, CENT.CIR.2(4) AHMEDABAD. ( APPLICANT ) ( RESPONENT ) REVENUE BY : SHRI S.K. DEV, SR.DR ASSESSEE BY : WITHDRAWAL APPLICATION SHRI DHIREN SHAH / DATE OF HEARING : 01/03/2021 / DATE OF PRONOUNCEMENT: 15/03/2021 +,/ O R D E R PER AMARJIT SINGH, ACCOUNTANT MEMBER: THE ABOVE CROSS OBJECTIONS ARE FILED BY TWO ASSESSE ES IN THE APPEALS OF THE REVENUE FILED BEFORE THE TRIBUNAL AGAINST SEPAR ATE ORDERS OF THE CIT(A)- 12, AHMEDABAD. IN THE APPEALS REVENUE HAS CHALLENG ED DELETION VARIOUS IT(SS)A.NO.44 AND 45/AHD/2020 2 ADDITIONS, WHEREAS ASSESSEES IN THE COS SUPPORTED THE ORDERS OF THE LD.CIT(A). 2. PURSUANT TO THE CBDT CIRCULAR DATED 8 TH AUGUST, 2019 WHEREBY MONETARY LIMIT FOR FILING APPEAL BY THE REVENUE HAS BEEN ENHANCED TO RS.50 LAKHS; IN OTHER WORDS, REVENUE HAS BEEN DEBARRED FR OM FILING APPEAL BEFORE THE TRIBUNAL WHERE TAX EFFECT IS BELOW RS.50 LAKHS, THE ITAT, AHMEDABAD BENCH, IN A SPECIAL DRIVE, VIDE ORDER DATED 14.8.20 10 DISPOSED OFF AS MANY AS 628 CASES PENDING BEFORE THE TRIBUNAL. IN THESE GR OUP OF APPEALS, THE ABOVE TWO APPEALS OF THE REVENUE AGAINST THE PRESENT ASSE SSEES WERE ALSO INCLUDED AND DISPOSED OFF AS BEING WITHDRAWN. MAS FILED BY THE REVENUE FOR REVIVAL OF THESE APPEALS WERE ALSO DISMISSED. HOWEVER, CONS EQUENTIAL DISPOSAL OF THE ABOVE TWO CROSS OBJECTIONS BY THE ASSESSEEES ARE NO T MENTIONED IN THE LIST CASES DECIDED BY THE TRIBUNAL VIDE ORDER DATED 14.8 .2010. HENCE, WE DISPOSE OF THESE COS. SEPARATELY HERE. 3. AFTER GOING THROUGH THE CROSS OBJECTIONS FILED B Y THE ASSESSEE, AND ON PERUSAL OF THE LETTER OF ASSESSEES OF EVEN DATED 25 .2.2021, WE ARE OF THE VIEW THAT THESE TWO CROSS OBJECTIONS ARE MERELY IN SUPPO RT OF RESPECTIVE ORDERS OF THE CIT(A) AND DO NOT REQUIRE SEPARATE ADJUDICATION , MORE SO WHEN THE APPEALS OF THE REVENUE AGAINST WHICH PRESENT COS AR E FILED, WERE DISMISSED DUE TO LOW TAX EFFECT. HENCE, BOTH THE CROSS OBJEC TIONS ARE DISMISSED FOR WANT OF ADJUDICATIVE ISSUES AS MANDATED IN SECTION 253(4 ) OF THE INCOME TAX ACT. 4. IN THE RESULT, BOTH THE CROSS OBJECTIONS ARE DIS MISSED. ORDER PRONOUNCED IN THE COURT ON 15 TH MARCH, 2021 AT AHMEDABAD. SD/- SD/- ( MS. MADHUMITA ROY ) JUDICIAL MEMBER ( AMARJIT SINGH ) ACCOUNTANT MEMBER AHMEDABAD; DATED 15/03/2021 IT(SS)A.NO.44 AND 45/AHD/2020 3 +, - ./01 2+1/ / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! / CONCERNED CIT 4. ! ( ) / THE CIT(A) 5. $ %& '' , / DR, ITAT, 6. &)* + / GUARD FILE. +, 3 4 / BY ORDER, 5/4 67 ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION- 08-3-2021 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S. - 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT .. 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. : 16/3/2021 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. DATE OF DESPATCH OF THE ORDER