INCOME TAX OFFICER, WARD-5, YAMUNA NAGAR V. TILAK RAJ, YAMUNA NAGAR

ITA 898/CHANDI/2024

AI Insights

The Income Tax Appellate Tribunal in Chandigarh dismissed multiple appeals filed by the Revenue against various orders of the CIT(A) due to the tax effect involved being below the threshold of Rs. 60 lacs set by the CBDT Circular No.09/2024. The appeals covered different assessment years and involved various respondents. The tribunal noted that the dismissal of these appeals should not be construed as an affirmation of the CIT(A)'s orders on merits, and the legal issues presented by the Revenue remain open for consideration in future cases.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 39620 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 15-10-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 23-08-2024
• Laws Referred To: CBDT Circular No.09/2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: TARUNDEEP KAUR; TARUNDEEP KAUR; TARUNDEEP KAUR; TARUNDEEP KAUR; TARUNDEEP KAUR; TARUNDEEP KAUR; TARUNDEEP KAUR
• Assessee Lawyers: DHRUV GOEL; GAURAV SHARMA; INDRA BANSAL; DHRUV GOEL; TEJMOHAN SINGH
• Keywords: Tax effect

Judgement Text

" आयकर अपील य अ\u000bधकरण,च\u0010डीगढ़ \u0014यायपीठ , च\u0010डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER & SHRI PARESH M. JOSHI, JUDICIAL MEMBER आयकर अपील सं./ ITA Nos. 703 & 704/CHD/2024 \u0001नधा\u0005रण वष\u0005 / A.Y. 2016-17 & 2015-16 The ITO, Ward-1, Ambala Cantt. बनाम VS Shri Nipun Garg, # 4265-66, Hospital Road, Ambala Cantt. \u000eथायी लेखा सं./PAN No: ARZPG9192M अपीलाथ\u0019/Appellant \u001a\u001bयथ\u0019/Respondent \u0001नधा\u0005\u001cरती क\u001f ओर से/Assessee by : None राज\u000eव क\u001f ओर से/ Revenue by : Ms. Tarundeep Kaur, Addl. CIT, Sr.DR & आयकर अपील सं./ ITA Nos. 509 & 520/CHD/2024 \u0001नधा\u0005रण वष\u0005 / A.Y. 2015-16 The ITO, Ward-5, Yamuna Nagar. बनाम VS Shri Surinder Kumar, S/o Shri Sher Singh, House No. 214/106, Village Bhatauli, Jagadhari. \u000eथायी लेखा सं./PAN No: BOHPK1197Q अपीलाथ\u0019/Appellant \u001a\u001bयथ\u0019/Respondent HYBRID HEARING \u0001नधा\u0005\u001cरती क\u001f ओर से/Assessee by : Shri Dhruv Goel, CA राज\u000eव क\u001f ओर से/ Revenue by : Ms. Tarundeep Kaur, Addl. CIT, Sr.DR & आयकर अपील सं./ ITA No. 641/CHD/2024 \u0001नधा\u0005रण वष\u0005 / A.Y. 2014-15 ITA No.703 &704/CHD/2024, ITA 509/CHD/2024, ITA 520/CHD/2024 ITA 641/CHD/2024,844/CHD/2024 ITA 961/CHD/2024, ITA 898/CHD/2024 & ITA 988/CHD/2024 2 The DCIT, Circle-1, Ludhiana. बनाम VS M/s Paramount Impex, D-202, 203, Focal Point, Ludhiana. \u000eथायी लेखा सं./PAN No: AAEFP3160G अपीलाथ\u0019/Appellant \u001a\u001bयथ\u0019/Respondent HYBRID HEARING \u0001नधा\u0005\u001cरती क\u001f ओर से/Assessee by : Shri Gaurav Sharma, CA राज\u000eव क\u001f ओर से/ Revenue by : Ms. Tarundeep Kaur, Addl. CIT, Sr.DR & आयकर अपील सं./ ITA No. 844/CHD/2024 \u0001नधा\u0005रण वष\u0005 / A.Y. 2020-21 The ITO, Barnala. बनाम VS Ms.Malkeet Kaur, W/o Balvinder Singh, Ward-7, Near Anderla Dera, Tapa. Barnala. \u000eथायी लेखा सं./PAN No: ADTPK5812A अपीलाथ\u0019/Appellant \u001a\u001bयथ\u0019/Respondent \u0001नधा\u0005\u001cरती क\u001f ओर से/Assessee by : None राज\u000eव क\u001f ओर से/ Revenue by : Ms. Tarundeep Kaur, Addl. CIT, Sr.DR & आयकर अपील सं./ ITA No. 961/CHD/2024 \u0001नधा\u0005रण वष\u0005 / A.Y. 2012-13 The ITO, Ward-1, Ambala. बनाम VS Ms. Bimla Gupta, BC Bazar, Ambala Cantt. \u000eथायी लेखा सं./PAN No: AAUPG7271M अपीलाथ\u0019/Appellant \u001a\u001bयथ\u0019/Respondent HYBRID HEARING \u0001नधा\u0005\u001cरती क\u001f ओर से/Assessee by : Smt. Indra Bansal, CA राज\u000eव क\u001f ओर से/ Revenue by : Ms. Tarundeep Kaur, Addl. CIT, Sr.DR & ITA No.703 &704/CHD/2024, ITA 509/CHD/2024, ITA 520/CHD/2024 ITA 641/CHD/2024,844/CHD/2024 ITA 961/CHD/2024, ITA 898/CHD/2024 & ITA 988/CHD/2024 3 आयकर अपील सं./ ITA No. 898/CHD/2024 \u0001नधा\u0005रण वष\u0005 / A.Y. 2017-18 The ITO, Ward-5, Yamuna Nagar. बनाम VS Shri Tilak Raj, 20 East Bhatia Nagar, Jagadhri Road, Yamuna Nagar. \u000eथायी लेखा सं./PAN No: AASPR7890K अपीलाथ\u0019/Appellant \u001a\u001bयथ\u0019/Respondent HYBRID HEARING \u0001नधा\u0005\u001cरती क\u001f ओर से/Assessee by : Shri Dhruv Goel, CA राज\u000eव क\u001f ओर से/ Revenue by : Ms. Tarundeep Kaur, Addl. CIT, Sr.DR & आयकर अपील सं./ ITA No. 988/CHD/2024 \u0001नधा\u0005रण वष\u0005 / A.Y. 2017-18 The ITO, Sirhind. बनाम VS Anu Singhi, H.No. 4370 A, Khalsa Colony, Village – Barra, Sirhind. \u000eथायी लेखा सं./PAN No: AQJPS8656H अपीलाथ\u0019/Appellant \u001a\u001bयथ\u0019/Respondent PHYSICAL HEARING \u0001नधा\u0005\u001cरती क\u001f ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज\u000eव क\u001f ओर से/ Revenue by : Ms. Tarundeep Kaur, Addl. CIT, Sr.DR तार\"ख/Date of Hearing : 15.10.2024 उदघोषणा क\u001f तार\"ख/Date of Pronouncement : 16.10.2024 ITA No.703 &704/CHD/2024, ITA 509/CHD/2024, ITA 520/CHD/2024 ITA 641/CHD/2024,844/CHD/2024 ITA 961/CHD/2024, ITA 898/CHD/2024 & ITA 988/CHD/2024 4 आदेश/ORDER PER BENCH These nine appeals have been filed by the Revenue against the separate order of the Ld. CIT(A) as per the details given below: S.No. Appeal No. Date of order of the CIT(A) A.Y. Tax Effect involved 1. ITA 703/CHD/2024 16.04.2024 2016-17 Rs. 19,04,238/- 2. ITA 704/CHD/2024 16.04.2024 2015-16 Rs. 15,92,751/- 3. ITA 509/CHD/2024 08.03.2024 2015-16 Rs. 53,31,754/- 4. ITA 520/CHD/2024 07.03.2024 2015-16 Rs. 53,45,259/- 5. ITA 641/CHD/2024 27.03.2024 2014-15 Rs. 50,23,545/- 6. ITA 844/CHD/2024 14.06.2024 2020-21 Rs. 50,148/- 7. ITA 961/CHD/2024 16.07.2024 2012-13 Rs. 2,38,618/- 8. ITA 898/CHD/2024 28.06.2024 2017-18 Rs. 55,74,394/- 9. ITA 988/CHD/2024 24.07.2024 2017-18 Rs. 1,34,233/- 2. It is noted that the tax effect involved in all the present appeals is less than Rs.60 lacs. Accordingly, in terms of the CBDT Circular No.09/2024 dated 17.09.2024, wherein the Department has specified the monetary limit for an appeal to be filed by the Revenue before the ITAT as Rs. 60 lacs, the appeals filed by the Revenue are not maintainable. 3. In view of the above facts and circumstances, the present appeals filed by the Department are dismissed due to ITA No.703 &704/CHD/2024, ITA 509/CHD/2024, ITA 520/CHD/2024 ITA 641/CHD/2024,844/CHD/2024 ITA 961/CHD/2024, ITA 898/CHD/2024 & ITA 988/CHD/2024 5 low tax effect with a liberty to seek recall in case the matter falls under any of the exceptions so carved out in the aforesaid circular. 4. It is, however, clarified that the dismissal of the above appeals shall not be taken to be affirmation of the order of the CIT(A) on merits. The legal issue raised by the Revenue is being left open to be adjudicated in an appropriate case. 5. In the result, all the appeals of the Revenue are dismissed. Order pronounced on 16th October,2024. Sd/- Sd/- ( PARESH M. JOSHI) (VIKRAM SINGH YADAV) JUDICIAL MEMBER ACCOUNTANT MEMBER ‘Poonam’ आदेश क\u0002 \u0003ितिलिप अ\tेिषत/ Copy of the order forwarded to : 1. अपीलाथ\u000f/ The Appellant 2. \u0003\u0010यथ\u000f/ The Respondent 3. आयकर आयु\u0014/ CIT 4. िवभागीय \u0003ितिनिध, आयकर अपीलीय आिधकरण, च\u0018डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड\u001c फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar "