Shri Pinaben M. Patel, Morbi V. The Dy. Commr. of Income Tax, Morbi Circle, Morbi

CO 61/RJT/2015

• Counselvise Citation: [2016] 123 COUNSELVISE.COM (IT) 2250 (ITAT-RAJKOT)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 21-03-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 04-11-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C S ANJARIA
• Assessee Lawyers: RAJNIKANT PRANGAD
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BEN CH, RAJKOT [CONDUCTED THROUGH E-COURT AT AHMEDABAD] (BEFORE SHRI ANIL CHATURVEDI, A.M. & SHRI S. S. GOD ARA, J.M.) ( , , ) ITA NO. 509/RJT/2015 & C.O. NO.61/RJT/2015 (ASSESSMENT YEAR: 2008-09) DEPUTY COMMISSIONER OF INCOME TAX, MORBI CIRCLE, MORBI SMT. PINABEN M. PATEL 2-PRAN NAGAR, RAVAPAR ROAD, MORBI VS. & VS. SMT. PINABEN M. PATEL 2-PRAN NAGAR, RAVAPAR ROAD, MORBI DEPUTY COMMISSIONER OF INCOME TAX, MORBI CIRCLE, MORBI PAN: ADAPP3358B (APPELLANT) (RESPONDENT) & ITA NO. 518/RJT/2015 (ASSESSMENT YEAR: 2008-09) DEPUTY COMMISSIONER OF INCOME TAX, MORBI CIRCLE, MORBI VS. SMT. MANISHABEN J. PATEL 2-PRAN NAGAR, RAVAPAR ROAD, MORBI PAN: ADAPP3369C (APPELLANT) (RESPONDENT) & ITA NOS.509/RJT/2015 & C.O. NOS. 61/RJT/15 WITH ORS . . 2 ITA NO. 551/RJT/2015 & C.O. NO.71/RJT/2015 (ASSESSMENT YEAR: 2008-09) DEPUTY COMMISSIONER OF INCOME TAX, MORBI CIRCLE, MORBI SMT. PARULBEN KISHORBHAI PATEL 2-PRAN NAGAR, RAVAPAR ROAD, MORBI -363 641 VS. & VS. SMT. PARULBEN KISHORBHAI PATEL 2-PRAN NAGAR, RAVAPAR ROAD, MORBI -363 641 DEPUTY COMMISSIONER OF INCOME TAX, MORBI CIRCLE, MORBI PAN: ADAPP3351J (APPELLANT) (RESPONDENT) & ITA NO. 552/RJT/2015 & C.O. NO.70/RJT/2015 (ASSESSMENT YEAR: 2010-11) DEPUTY COMMISSIONER OF INCOME TAX, MORBI CIRCLE, MORBI SHRI MANOJBHAI GOVINDBHAI PATEL 2-PRAN NAGAR, RAVAPAR ROAD, MORBI-363641 VS. & VS. SHRI MANOJBHAI GOVINDBHAI PATEL 2-PRAN NAGAR, RAVAPAR ROAD, MORBI-363641 DEPUTY COMMISSIONER OF INCOME TAX, MORBI CIRCLE, MORBI PAN: ADAPP3356R (APPELLANT) (RESPONDENT) & ITA NOS.509/RJT/2015 & C.O. NOS. 61/RJT/15 WITH ORS . . 3 ITA NO. 605/RJT/2015 & C.O. NO.12/RJT/2016 (ASSESSMENT YEAR: 2008-09) DEPUTY COMMISSIONER OF INCOME TAX, MORBI CIRCLE, MORBI SHRI JAYESHBHAI GOVINDBHAI PATEL 2-PRAN NAGAR, RAVAPAR ROAD, MORBI -363 641 VS. & VS. SHRI JAYESHBHAI GOVINDBHAI PATEL 2-PRAN NAGAR, RAVAPAR ROAD, MORBI -363 641 DEPUTY COMMISSIONER OF INCOME TAX, MORBI CIRCLE, MORBI PAN: ADAPP3357Q (APPELLANT) (RESPONDENT) & ITA NO. 606/RJT/2015 (ASSESSMENT YEAR: 2010-11) DEPUTY COMMISSIONER OF INCOME TAX, MORBI CIRCLE, MORBI VS. SHRI MANISHBHAI GOVINDBHAI PATEL 2-PRAN NAGAR, RAVAPAR ROAD, MORBI 363 641 PAN: ADAPP3353L (APPELLANT) (RESPONDENT) & ITA NO. 608/RJT/2015 & C.O. NO. 3/RJT/2016 (ASSESSMENT YEAR: 2008-09) ITO, WARD 1(2)(5), RAJKOT VS. SHRI BHARAT L. VADALIA C/O M/S VISHAL TRADING CO. 6, RAJPUTPARA, OPP. BUS ITA NOS.509/RJT/2015 & C.O. NOS. 61/RJT/15 WITH ORS . . 4 SHRI BHARAT L. VADALIA C/O M/S VISHAL TRADING CO. 6, RAJPUTPARA, OPP. BUS STATION, RAJKOT & VS. STATION, RAJKOT ITO, WARD 1(2)(5), RAJKOT PAN: AAOPV5595K (APPELLANT) (RESPONDENT) & ITA NO. 609/RJT/2015 & C.O. NO. 4/RJT/2016 (ASSESSMENT YEAR: 2008-09) ITO, WARD 1(2)(5), RAJKOT SMT. REKHABEN B. VADALIA 6, RAJPUTPARA, OPP. BUS STATION, RAJKOT VS. & VS. SMT. REKHABEN B. VADALIA 6, RAJPUTPARA, OPP. BUS STATION, RAJKOT ITO, WARD 1(2)(5), RAJKOT PAN: ABIPV0706B (APPELLANT) (RESPONDENT) REVENUE BY : SHRI C. S. ANJARIA, D.R. ASSESSEE BY : SHRI RAJNIKANT PRANGAD, A.R . DATE OF HEARING : 17-03-2 016 DATE OF PRONOUNCEMENT : 21-03-2016 ITA NOS.509/RJT/2015 & C.O. NOS. 61/RJT/15 WITH ORS . . 5 ( )/ ORDER PER BENCH THESE EIGHT APPEALS FILED BY THE REVENUE AND SIX CR OSS OBJECTIONS FILED BY ASSESSEE PERTAIN TO DIFFERENT ASSESSES WHICH ARE AS UNDER: SR. NO. ASSESSEE ITA NO. & C.O. NO. A.Y. AGAINST THE ORDER OF CIT(A) CIT(A)S ORDER DATED 1-2 SMT. PINABEN M. PATEL 509/RJT/2015 & C.O. NO.61/RJT/15 2008-09 CIT(A), JAMNAGAR 14.08.2015 3 SMT. MANISHABEN J. PATEL 518/RJT/2015 2008-09 CIT(A), JAMNAGAR 11.08.2015 4-5 SMT. PARULBEN KISHORBHAI PATEL 551/RJT/2015 & C.O. NO.71/RJT/2015 2008-09 CIT(A)-3, RAJKOT 15.09.2015 6-7 SHRI MANOJBHAI GOVINDBHAI PATEL 552/RJT/2015 & C.O. NO.70/RJT/2015 2010-11 CIT(A)-3, RAJKOT 15.09.2015 8-9 SHRI JAYESHBHAI GOVINDBHAI PATEL 605/RJT/2015 & C.O. NO. 12/RJT/2016 2008-09 CIT(A) -2, RAJKOT 15.09.2015 10 SHRI MANISHBHAI GOVINDBHAI PATEL 606/RJT/2015 2010-11 CIT(A) -2, RAJKOT 15.09.2015 11- 12 SHRI BHARAT L. VADALIA 608/RJT/2015 & C.O. NO. 3/RJT/2016 2008-09 CIT(A) -1, RAJKOT 16.09.2015 13- 14 SMT. REKHABEN B. VADALIA 609/RJT/2015 & C.O. NO. 4/RJT/2016 2008-09 CIT(A) -1, RAJKOT 16.09.2015 ITA NOS.509/RJT/2015 & C.O. NOS. 61/RJT/15 WITH ORS . . 6 3. BEFORE US, AT THE OUTSET, LD. A.R. SUBMITTED THA T THOUGH THE APPEALS OF REVENUE ARE AGAINST DIFFERENT ASSESSEES AND DIFFERE NT ASSESSMENT YEARS, BUT THE ISSUES IN ALL THE APPEALS ARE IDENTICAL AND SIMILAR LY THE GROUNDS RAISED BY ASSESSEE IN THEIR RESPECTIVE C.OS. ARE ALSO IDENTICAL AND TH EREFORE THE SUBMISSIONS MADE IN CASE OF ONE WOULD BE APPLICABLE TO OTHER APPEALS AN D THEREFORE ALL THE APPEALS CAN BE HEARD TOGETHER. LD. D.R. DID NOT OBJECT TO THE AFORESAID SUBMISSIONS OF LD. A.R. WE THEREFORE, FOR THE SAKE OF CONVENIENCE, PR OCEED TO DISPOSE OF ALL THE APPEALS BY WAY OF A CONSOLIDATED ORDER. 4. BEFORE US, AT THE OUTSET, LD. A.R. SUBMITTED THA T ALL THE PRESENT APPEALS OF THE REVENUE NEED TO BE DISMISSED ON ACCOUNT OF LOW TAX EFFECT IN VIEW OF THE CBDT CIRCULAR NO. 21 OF 2015 DATED 10.12.2015 AND S INCE THE APPEALS OF REVENUE ARE LIABLE TO BE DISMISSED AND THEREFORE TH E C.OS. OF THE ASSESSEE CAN BE CONSIDERED TO BE INFRUCTUOUS. HE ALSO PLACED ON RE CORD THE COMPUTATION OF TAX EFFECT IN EACH OF REVENUES APPEAL. THE LD. D.R. FA IRLY ADMITTED THAT IN ALL THE APPEALS OF REVENUE, THE TAX EFFECT IS LESS THAN THE LIMIT PRESCRIBED BY THE AFORESAID CBDT CIRCULAR. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. ON PERUSING THE GROUNDS OF APPEAL RAISED BY THE REV ENUE IN THE DIFFERENT APPEALS, WE FIND THAT REVENUE IS AGGRIEVED BY THE ORDERS OF LD. CIT(A) IN RESPECT OF THE RELIEF GIVEN BY HIM. AS PER THE ANNOUNCEMENT OF CENTRAL BOARD OF DIRECT TAXES (CBDT) DATED 10.12.2015 ( CIRCULAR NO. 21 O F 2015), NO DEPARTMENT APPEALS ARE TO BE FILED AGAINST RELIEF GIVEN BY LD. CIT(A) BEFORE THE INCOME TAX TRIBUNAL UNLESS THE TAX EFFECT, EXCLUDING INTEREST EXCEEDS RS. 10 LACS AND IT FURTHER STATES THAT THE INSTRUCTIONS WILL APPLY RETROSPECT IVELY TO THE PENDING APPEALS. IN THE PRESENT CASES, SINCE IT IS AN UNDISPUTED FACT T HAT ON THE DEMANDS WHICH ARE IN ITA NOS.509/RJT/2015 & C.O. NOS. 61/RJT/15 WITH ORS . . 7 DISPUTE IN VARIOUS APPEALS OF REVENUE, THE TAX EFFE CT IS LESS THAN RS.10 LACS AND IN THE ABSENCE OF ANY MATERIAL ON RECORD BY THE REV ENUE TO DEMONSTRATE THAT THE ISSUES IN THE PRESENT APPEALS ARE COVERED BY EXEMPT IONS SPECIFIED IN CLAUSE (8) OF THE CBDT CIRCULAR, WE ARE OF THE VIEW THAT THE MONE TARY LIMIT PRESCRIBED BY THE INSTRUCTIONS OF THE AFORESAID CBDT CIRCULAR WOULD BE APPLICABLE TO THE PRESENT APPEALS OF THE DEPARTMENT AND T HEREFORE THE PRESENT APPEALS OF REVENUE ARE NOT MAINTAINABLE ON ACCOUNT OF LOW TAX EFFECT. HOWEVER, IN CASE THERE IS ANY ERROR IN THE COMPUTATION OF THE TAX EF FECT INVOLVED OR IF FOR ANY REASON, THE AFORESAID CBDT CIRCULAR IS NOT APPLICAB LE, IT WOULD BE OPEN TO THE REVENUE TO SEEK REVIVAL OF THE APPEAL. IN SUCH CIR CUMSTANCES, WE DISMISS THE APPEALS OF REVENUE WITHOUT EXPRESSING ANY OPINION O N MERITS OF THE CASE. 5. IN THE RESULT, THE APPEALS OF REVENUE ARE DISMIS SED. 6. SINCE, THE REVENUES APPEALS ARE DISMISSED, WE A RE OF THE VIEW THAT GROUNDS RAISED BY THE ASSESSEE IN THEIR CROSS OBJEC TIONS ARE ACADEMIC AND REQUIRES NO ADJUDICATION. WE THEREFORE DISMISS ALL THE C.OS. OF ASSESSEE AS BEING INFRUCTUOUS AND HENCE, THE C.OS. RAISED BY ASSESSEE ARE DISMISSED. 7. IN THE RESULT, ALL APPEALS FILED BY REVENUES AND CROSS OBJECTIONS FILED BY ASSESSEES ARE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 21/03/2016 SD/- SD/- (S. S. GODARA) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED. 21/03/2016 TRUE COPY ITA NOS.509/RJT/2015 & C.O. NOS. 61/RJT/15 WITH ORS . . 8 S K SINHA 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, RAJKOT