INCOME TAX OFFICER, YAMUNA NAGAR V. SHREE DEV INDUSTRIES, YAMUNA NAGAR

ITA 407/CHANDI/2024

AI Insights

The Income Tax Appellate Tribunal in Chandigarh heard multiple appeals filed by the Revenue against the orders of the CIT(A) / CIT(A), National Faceless Appeal Centre (NFAC), Delhi, pertaining to different assessment years. The appeals were dismissed due to the tax effect being below the monetary limit set by the CBDT Circular No.09/2024. The court noted that in some cases, no representative appeared on behalf of the assessee. The tribunal emphasized that the dismissal of these appeals should not be interpreted as an endorsement of the CIT(A)'s decisions on the merits of the cases.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 39586 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-10-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 15-10-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 15-04-2024
• Laws Referred To: CBDT Circular No.09/2024 dated 17.09.2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROHIT SHARMA; VIVEK PARDHAN; VIVEK PARDHAN; ROHIT SHARMA; VIVEK VARDHAN; VIVEK VARDHAN
• Assessee Lawyers: SUDHIR SEHGAL; PARIKSHIT AGGARWAL; ROHIT KAPOOR; ANKUSH GARG
• Keywords: Tax effect

Judgement Text

" आयकर अपीलȣय अͬधकरण,चÖडीगढ़ Ûयायपीठ, चÖडीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI A.D. JAIN, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 546/CHD/2024 Ǔनधा[रण वष[ / Assessment Year : 2021-22 The DCIT, Central Circle-3, Ludhiana Vs. बनाम Shri Gurmal Singh, Plot No. 4, New Nehru Fruit Company, Sirsa Sabji Mandi, Haryana 125055 èथायी लेखा सं./PAN No: CFRPS7294N अपीलाथȸ/ APPELLANT Ĥ×यथȸ/ REPSONDENT ( PHYSICAL HEARING ) Ǔनधा[ǐरती कȧ ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राजèव कȧ ओर से/ Revenue by : Shri Rohit Sharma, CIT DR आयकर अपील सं./ ITA No. 802/CHD/2024 Ǔनधा[रण वष[ / Assessment Year : 2012-13 The ACIT, Panchkula Vs. बनाम Konark Rajhans Estates Private Limited, NH 73, Village Kot, Panchkula Extension II, Sector 14, Near Primary Health Centre Panchkula èथायी लेखा सं./PAN No: AAECK2405Q अपीलाथȸ/ APPELLANT Ĥ×यथȸ/ REPSONDENT ( PHYSICAL HEARING ) Ǔनधा[ǐरती कȧ ओर से/Assessee by : Shri Parikshit Aggarwal, CA राजèव कȧ ओर से/ Revenue by : Shri Vivek Pardhan, JCIT, Sr. DR 546-C-2024, 802-C-2024, 1440-C-2019, 424-C-2023, 977-C-2024 & 407-C-2024- Gurmal Singh & Others. 2 आयकर अपील सं./ ITA No. 1440/CHD/2019 Ǔनधा[रण वष[ / Assessment Year : 2016-17 The ACIT, Circle-7, Ludhiana Vs. बनाम M/s Parasmani Buildwell Pvt. Ltd., 314-317, Elite Arcade, Mall Road, Ludhiana èथायी लेखा सं./PAN No: AAFCP5688R अपीलाथȸ/ APPELLANT Ĥ×यथȸ/ REPSONDENT ( PHYSICAL HEARING ) Ǔनधा[ǐरती कȧ ओर से/Assessee by : None राजèव कȧ ओर से/ Revenue by : Shri Vivek Pardhan, JCIT, Sr. DR आयकर अपील सं./ ITA No. 424/CHD/2023 Ǔनधा[रण वष[ / Assessment Year : 2019-20 The DCIT, Central Circle-1, Ludhiana Vs. बनाम M/s Sheetal Industries Booth No. 119, New Grain Market, Khanna 141401 èथायी लेखा सं./PAN No: ACOFS5688Q अपीलाथȸ/ APPELLANT Ĥ×यथȸ/ REPSONDENT ( PHYSICAL HEARING ) Ǔनधा[ǐरती कȧ ओर से/Assessee by : Shri Rohit Kapoor, CA and Shri Virsain Aggarwal, Advocate राजèव कȧ ओर से/ Revenue by : Shri Rohit Sharma, CIT DR 546-C-2024, 802-C-2024, 1440-C-2019, 424-C-2023, 977-C-2024 & 407-C-2024- Gurmal Singh & Others. 3 आयकर अपील सं./ ITA No. 977/CHD/2024 Ǔनधा[रण वष[ / Assessment Year : 2014-15 ITO, Mandi Vs. बनाम Himachal Pradesh Gramin Bank, Jail Road, Mandi H.P. 175001 èथायी लेखा सं./PAN No: AAALH0469C अपीलाथȸ/ APPELLANT Ĥ×यथȸ/ REPSONDENT ( PHYSICAL HEARING ) Ǔनधा[ǐरती कȧ ओर से/Assessee by : Shri Ankush Garg, CA राजèव कȧ ओर से/ Revenue by : Shri Vivek Vardhan, JCIT Sr. DR & आयकर अपील सं./ ITA No. 407/CHD/2024 Ǔनधा[रण वष[ / Assessment Year : 2017-18 The ITO, Yamunanagar Vs. बनाम Shree Dev Industries, W- 9, Industrial Area, Yamunanagar èथायी लेखा सं./PAN No: ACTFS3506N अपीलाथȸ/ APPELLANT Ĥ×यथȸ/ REPSONDENT ( PHYSICAL HEARING ) Ǔनधा[ǐरती कȧ ओर से/Assessee by : None राजèव कȧ ओर से/ Revenue by : Shri Vivek Vardhan, JCIT , Sr. DR सुनवाई कȧ तारȣख/Date of Hearing : 15.10.2024 उदघोषणा कȧ तारȣख/Date of Pronouncement : 22.10.2024 546-C-2024, 802-C-2024, 1440-C-2019, 424-C-2023, 977-C-2024 & 407-C-2024- Gurmal Singh & Others. 4 आदेश/Order Per Krinwant Sahay, A.M.: The captioned appeals have been filed by the Revenue against the separate orders of the ld. CIT(A) / CIT(A), National Faceless Appeal Centre (NFAC), Delhi pertaining to different assessment years, as per the following details: - S.No. ITA No. Order of CIT(A) / NFAC Order dated 1 546/CHD/2024 CIT(A)- 5,Ludhiana 19.02.2024 2 802/Chd/2024 CIT(A),NFAC, Delhi 27.05.2024 3 1440/Chd/2019 CIT(A)-1, Chandigarh 08.08.2019 4 424/Chd/2023 CIT(A)-5, Ludhiana 10.04.2023 5 977/Chd/2024 CIT(A), NFAC, Delhi 24.07.2024 6 407/Chd/2024 CIT(A), NFAC Delhi 15.02.2024 2. During the course of hearing, none appeared on behalf of the Assessee in ITA Nos. 1440/Chd/2019 for assessment year 2016-17 and 407/Chd/2024 for A.Y. 2017-18. From 546-C-2024, 802-C-2024, 1440-C-2019, 424-C-2023, 977-C-2024 & 407-C-2024- Gurmal Singh & Others. 5 the records, it is noted that the tax effect involved in the captioned appeals are as under: - S.No. ITA No. Amount of Tax effect (in Rs.) 1 546/CHD/2024 56,31,819/- 2 802/Chd/2024 52,53,796/- 3 1440/Chd/2019 57,98,276 4 424/Chd/2023 9,38,612/- 5 977/Chd/2024 53,06,572/- 6 407/Chd/2024 57,07,915/- 3. It is noted that the tax effect involved in the captioned appeals is less than the prescribed monetary limit. 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 so filed by the Revenue are not maintainable. 4. In view of the above facts and circumstances, the aforesaid appeals filed by the Department are dismissed due to 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. 546-C-2024, 802-C-2024, 1440-C-2019, 424-C-2023, 977-C-2024 & 407-C-2024- Gurmal Singh & Others. 6 5. It is, however, clarified that the dismissal of the above appeals shall not be taken to be affirmation of the orders 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 the appeals of the Revenue are dismissed. Order pronounced on 22.10.2024. Sd/- Sd- ( A. D. JAIN ) ( KRINWANT SAHAY) Vice President Accountant Member “आर.क े.” आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar "