MAHESH SHARMA, RAIPUR V. D.C.I.T. CENTRAL CRICLE, RAIPUR

CO 50/BIL/2015

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5670 (ITAT-RAIPUR)
• Duration Of Justice: 4 year(s) 3 month(s) 14 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 16-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 02-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Retrospective amendment; Tax effect
• Section: 6

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER SL. NO. ITA NO./CO NO. NAME OF APPELLANT NAME OF RESPONDENT ASSESSMEN T YEAR 1. 169/RPR /2016 THE INCOME TAX OFFICER - 2(1), BILASPUR (C.G.) M/S. VRINDAVAN INFRA ESTATE PVT. LTD., MAIN ROAD, SARKANDA, BILASPUR (C.G.) PAN:AADCV5126C 2011 - 12 2. 190/RPR/2016 THE DEPUTY COMMISSIONER OF INCOME TAX - 1(1), RAIPUR (C.G.) M/S. GOLDBRICKS INFRASTRUCTURE PVT. LTD. SUBHAS ROAD, GANJPARA, RAIPUR (C.G.) PAN:AACCG8925B 2011 - 12 3 - 8 297/RPR/2014 298/RPR/2014 299/RPR/2014 300/RPR/2014 301/RPR/2014 302/RPR/2014 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, RAIPUR (C.G.) SHRI BRIJMOHAN SHARMA, PROP. RAJASTHAN MEDICAL STORE, RAJNANDGAON, RESIDENTIAL ADDRESS :JAMNOTRI, GOKUL CHANDRAMA ROAD, BUDHAPARA, RAIPUR (C.G.) PAN :AJGPS0330N 2006 - 07 2007 - 08 2008 - 09 2009 - 10 2010 - 11 2011 - 12 2 ITA NO. 169 / BIL /20 16 & ORS. LOW TAX EFFECT 9 - 14 CO NO. 70/RPR/2015 71/RPR/2015 72/RPR/2015 73/RPR/2015 74/RPR/2015 75/RPR/2015 SHRI BRIJMOHAN SHARMA, PROP. RAJASTHAN MEDICAL STORE, RAJNANDGAON, RESIDENTIAL ADDRESS :JAMNOTRI, GOKUL CHANDRAMA ROAD, BUDHAPARA, RAIPUR (C.G.) PAN :AJGPS0330N THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, RAIPUR (C.G.) 2006 - 07 2007 - 08 2008 - 09 2009 - 10 2010 - 11 2011 - 12 15 - 17 280/RPR/2014 281/RPR/2014 282/RPR/2014 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, RAIPUR SHRI MAHESH SHARMA, PROP. SHARMA INDUSTRIES, SHARMA PARIWAR GOKULCHANDRAMA MANDIR ROAD, BUDHAPARA, RAIPUR (C.G.) PAN:AJJPS3549Q 2006 - 07 2008 - 09 2011 - 12 18 - 20 CO.NO. 48/RPR/2015 49/RPR/2015 50/RPR/2015 SHRI MAHESH SHARMA, PROP. SHARMA INDUSTRIES, SHARMA PARIWAR GOKULCHANDRAMA MANDIR ROAD, BUDHAPARA, RAIPUR (C.G.) PAN:AJJPS3549Q THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, RAIPUR 2006 - 07 2008 - 09 2011 - 12 21. 11/RPR/2017 THE INCOME TAX OFFICER, JAGDALPUR (C.G.) SHRI RAHUL KUMAR JAIN, PROP. M/S. CHHATTISGARH TRADING CO., PALACE ROAD, JAGDALPUR , DIST. BASTER (C.G.) PAN:AFXPJ0953M 2007 - 08 3 ITA NO. 169 / BIL /20 16 & ORS. LOW TAX EFFECT A SSESSEE BY : SHRI G.S. AGRAWAL (FOR SL. NO.1, 2) SHRI R.B. DOSHI ( FOR SL. NO.3 TO 20) NONE (FOR SL. NO.21) REVENUE BY : SHRI A.K. LASKAR (FOR SL. NO.1) SHRI D.K. JAIN (FOR SL. NO.2) SHRI V.B. SARGAR (FOR SL. NO. 3 TO 20) SHRI SANJAY KUMAR (FOR SL. NO.21) / DATE OF HEARING : 16 .05 .2019 / DATE OF PRONOUNCEMENT : 16 .05 .2019 / ORDER PER BENCH : THESE BUNCH OF APPEALS BY THE REVENUE ARE FILED AGAINST THE RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) FOR THE ASSESSMENT YEAR/S MENTIONED IN THE TITLE AGAIN ST THE NAME OF EACH OF THE ABOVEMENTIONED ASSESSEES. THE IMPUGNED ORDER/S HAVE BEEN PASSED UNDER DIFFERENT SECTIONS OF TH E INCOME TAX ACT, 1961 (IN SHORT THE ACT). THE ASSESSEE HAS PREFERRED CROSS OBJECTIONS AGAINST THE APPEAL FILED BY THE REVENUE AS CAPTIONED ABOVE IN THE CAUSE TITLE. 2. THESE BUNCH OF APPEALS FILED BY THE REVENUE ALONG WITH THE CROSS OBJECTIONS RELATING TO DIFFERENT ASSESSEES WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE . 4 ITA NO. 169 / BIL /20 16 & ORS. LOW TAX EFFECT 3 . THE CBDT VIDE CIRCULAR NO.3/2018, DATED 11.07.2018 HAS REVISED THE MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPA RTMENT BEFORE THE TRIBUNAL WITH RETROSPECTIVE EFFECT. AS PER THE CIRCULAR (SUPRA), THE MONETARY LIMIT OF TAX EFFECT FOR FILING APPEALS BEFORE THE TRIBUNAL BY THE DEPARTMENT HAS BEEN RAISED TO RS.20 LAKHS. 4 . THE LEARNED DEPARTMENTAL REPRESENTATIVE FURNIS HED A TABLE GIVING THE DETAILS OF TAX EFFECT INVOLVED IN EACH OF THE APPEALS MENTIONED IN TITLE AND HAS FILED SEPARATE LETTERS IN RESPECT OF EACH OF THE APPEALS, ALL DATED 09.05.2019 WITH A PRAYER TO WITHDRAW THE APPEALS CONSEQUENT TO CBDT CIRCULAR DATED 1 1.07.2018 (SUPRA.). T HE TAX EFFECT IN THE CAPTIONED APPEALS IS UNDISPUTEDLY BELOW THE MONETARY LIMIT OF RS.20 LAKHS. 5 . BOTH SIDES HEARD. ON PERUSAL OF THE FACTS IN BOTH THE APPEALS FILED BY THE DEPARTMENT AND THE CHART (SUPRA) DEPICTING THE TAX EFFECT, W E FIND UNDISPUTEDLY THE TOTAL TAX EFFECT INVOLVED IN THE PRESENT APPEALS IS BELOW RS.20 LAKHS. THE CBDT CIRCULAR NO.3/2018 DATED 11TH JULY, 2018 RAISED THE MONETARY LIMIT OF TAX EFFECT FOR FILING OF APPEAL BY THE DEPARTMENT BEFORE THE TRIBUNAL TO RS.20 LAK HS. THE CIRCULAR APPLIES TO THE PENDING APPEALS OF THE DEPARTMENT BEFORE THE TRIBUNAL TOO. THUS, IN VIEW OF THE CBDT CIRCULAR, WE ARE OF THE OPINION THAT THE PRESENT APPEALS OF THE 5 ITA NO. 169 / BIL /20 16 & ORS. LOW TAX EFFECT REVENUE ARE LIABLE TO BE DISMISSED ON ACCOUNT OF LOW TAX EFFECT WITHOUT GOI NG INTO THE MERITS OF THE CASE. BEFORE PARTING, WE CLARIFY HERE THAT THE REVENUE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF APPE AL/S WITH THE REQUISITE SUBMISSIONS INDICATING THAT THE APPEALS ARE PROTECTED BY THE EXCEPTIONS PRESCRIBED IN PARA 10 OF THE CIRCULAR (SUPRA). 6. IN THE RESULT, ALL THE APPEALS OF THE REVENUE ARE DISMISSED. 7. SINCE ALL THE APPEALS OF THE REVENUE ARE DISMISSED AS NOT - MAINTAINABLE ON ACCOUNT OF LOW TAX EFFECT, THE CROSS OBJECTIONS FILED BY THE ASSESSEE BECOMES INFRUCTUOUS AND HENCE, ARE DISMISSED. 8. IN THE COMBINED RESULT, APPEALS OF THE REVENUE ARE DISMISSED A ND CROSS OBJECTIONS FILED BY THE ASSESSEE ARE ALSO DISMISSED. ORDER PRO NOUNCED ON 16 TH DAY OF MAY , 201 9 . SD/ - SD/ - MITHA LAL MEENA PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / RAIPUR ; / DATED : 16 TH MAY, 2019. SB 6 ITA NO. 169 / BIL /20 16 & ORS. LOW TAX EFFECT / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CONCERNED CIT(APPEALS), RAIPUR. 4. THE CONCERNED CIT, RAIPUR. 5. , , , / DR, ITAT, RAIPUR BENCH, RAIPUR. 6. / GUARD FILE. // TRUE CO PY // / BY ORDER, / PRIVATE SECRETARY , / ITAT, RAIPUR.