INCOME TAX OFFICER,WARD- 3(2), RAIPUR V. SHRI JITENDRA KUMAR SHAW, RAIPUR

ITA 06/RPR/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3550 (ITAT-RAIPUR)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 04-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K JAIN SL; A K LASKAR SL NO
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI PARTHA SARATHI CHAUDHU RY , JM SL. NO. ITA NO./ CO NO. NAME OF APPELLANT NAME OF RESPONDENT ASSESSMENT YEAR 1 - 4 03 TO 06/RPR/2019 INCOME TAX OFFICER - 3(2), RAIPUR SHRI JITENDRA KUMAR SHAW C - 208/6, NEAR APSARA BEAUTY PARLOUR, VALLABH NAGAR, RAIPUR (C.G) PAN :AQSPS0096Q 2008 - 09 TO 2011 - 12 5 . 53/RPR/2019 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), BILASPUR. M/S. SHRIRAM CARE HOSPITAL, AMERI ROAD, NEHRU NAGAR, BILASPUR (C.G.) PIN - 495 001 PAN:AAWFS4490F 2014 - 15 6 . 30/RPR/2019 INCOME TAX OFFICER, JANJGIR - CHAMPA ( C.G.) SHRI SHRI GIRWAR AGRAWAL, NEAR DURGA MANDIR, BARADWAR, JANJGIR - CHAMPA ( C.G.) PA N:AFJPA5221K 2007 - 08 7 . 237/RPR/2016 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, RAIPUR M/S. OCCUMA CONSTRUCTION CO. SEWA KUNJ ROAD, NEAR GIRLS COLLEGE, RAIGARH (C.G.) PAN :AABFO3390G 2007 - 08 2 LOW TAX EFFECT GROUP CASES A SSESSEE BY : NONE ( FOR SL. NO. 1 - 4, 5, 6) SHRI R.B DOSHI ( FOR SL. NO. 7, 8) SHRI S.R. RAO ( FOR SL. NO. 9, 10) REVENUE BY : SHRI A.K. LASKAR ( SL. NO.1 - 4 & 6) SHRI D.K. JAIN ( FOR SL. NO.5, 9 &10) SHRI V .B. SARDAR ( FOR SL. NO. 7 & 8) / DATE OF HEARING : 09 .05 .2019 / DATE OF PRONOUNCEMENT : 09 .05 .2019 8 . CO NO. 02/RPR/2017 M/S. OCCUMA CONSTRUCTION CO. SEWA KUNJ ROAD, NEAR GIRLS COLLEGE, RAIGARH (C.G.) PAN: AABFO3390G ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, RAIPUR 2007 - 08 9 . 55/RPR/2019 INCOME TAX OFFICER, WARD - 1, RAIGARH SHRI THAKUR RAM SAHU, SAKET, INFRONT OF AXIS BANK , DHIMRAPUR ROAD, RAIGARH (C. G.) PAN:AJFPS7430R 2008 - 09 10 . CO NO. 06/RPR/2019 SHRI THAKUR RAM SAHU, SAKET, INFRONT OF AXIS BANK, DHIMRAPUR ROAD, RAIGARH (C.G.) PAN:AJFPS7430R INCOME TAX OFFICER, WARD - 1, RAIGARH 2008 - 09 3 LOW TAX EFFECT GROUP CASES / ORDER PER BENCH : THESE BUNCHES OF TEN APPEALS BY THE REVENUE AND CROSS OBJECTIONS OF THE ASSESSEE IN CASE OF DIFFERENT ASSESSEE S ARE EMANATING OUT OF THE ORDER OF COMMISSIONER OF INCOME - TAX (APPEALS) FOR DIFFERENT ASSESSMENT YEARS. 2. BEFORE US, AT THE OUTSET, LD. A.R. SUBMITTED THAT THE APPEAL S OF THE REVENUE NEEDS TO BE DISMISSED ON ACCOUNT OF LOW TAX EFFECT. AS FAR AS CROSS OBJ ECTIONS AT SL. NOS. 8 AND 1 0 ARE CONCERNED HE SUBMITTED THAT IF THE REVENUES APPEAL HAS DISMISSED THEN THE ASSESSEES CROSS OBJECTIONS MAY BE TREATED AS WITHDRAWN. 3. THE LD. D.R. DID NOT OBJECT TO THE AFORESAID CONTENTION MADE BY THE LD. A.R. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. ON PERUSING THE GROUNDS OF APPEAL RAISED BY THE REVENUE, WE FIND THAT REVENUE IS AGGRIEVED BY THE ORDER OF LD. CIT(A) IN RESPECT OF THE RELIEF GIVEN BY HIM. AS PER THE RECENT A NNOUNCEMENT OF CENTRAL BOARD OF DIRECT TAXES (CBDT) DATED 11.07.2018 (CIRCULAR NO. 3 OF 2018), NO DEPARTMENT APPEALS ARE TO BE FILED AGAINST RELIEF GIVEN BY LD. CIT(A) BEFORE THE INCOME TAX APPELLATE TRIBUNAL UNLESS THE TAX EFFECT, 4 LOW TAX EFFECT GROUP CASES EXCLUDING INTEREST, EXCE EDS RS.20 LAKHS. THE CIRCULAR FURTHER STATES THAT THE INSTRUCTIONS WILL APPLY RETROSPECTIVELY TO THE PENDING APPEALS ALSO. IN THE PRESENT CASE, IT IS AN UNDISPUTED FACT THAT ON THE ADDITIONS WHICH ARE IN DISPUTE IN EACH OF THE APPEALS, THE TAX EFFECT IS L ESS THAN RS.20 LAKHS. IN THE ABSENCE OF ANY MATERIAL PLACED ON RECORD BY THE REVENUE TO DEMONSTRATE THAT THE ISSUE IN THE PRESENT APPEAL IS COVERED BY EXCEPTIONS PROVIDED IN PARA 10 OF THE AFORESAID CBDT CIRCULAR, WE ARE OF THE VIEW THAT THE MONETARY LIMI T PRESCRIBED BY THE INSTRUCTIONS OF THE AFORESAID CBDT CIRCULAR WOULD BE APPLICABLE TO THE PRESENT APPEAL OF THE DEPARTMENT. WE THEREFORE HOLD THE PRESENT APPEAL OF REVENUE TO BE NOT MAINTAINABLE ON ACCOUNT OF LOW TAX EFFECT AND ACCORDINGLY DISMISS THE APP EAL OF REVENUE WITHOUT EXPRESSING ANY OPINION ON MERITS OF THE CASE. HOWEVER, IN CASE THERE IS ANY ERROR IN THE COMPUTATION OF THE TAX EFFECT INVOLVED OR IF FOR ANY REASON, THE AFORESAID CBDT CIRCULAR IS NOT APPLICABLE, IT WOULD BE OPEN TO THE REVENUE TO S EEK REVIVAL OF THE APPEAL. THUS, THE GROUNDS OF THE REVENUE ARE DISMISSED IN ALL THE APPEALS. 5. AS FAR AS CROSS OBJECTIONS OF ASSESSEE AT SL. NOS. 8 AND 1 0 ARE CONCERNED IN VIEW OF THE SUBMISSIONS OF LD. AR THE CROSS OBJECTIONS ARE DISMISSED AS WITHDRAWN. 5 LOW TAX EFFECT GROUP CASES 6. IN THE RESULT, ALL THE APPEALS OF REVENUE AND CROSS OBJECTIONS OF ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN OPEN COURT AFTER HEARING OF THE APPEAL ON THURSDAY , THE 0 9 TH DAY OF MAY, 2019. SD/ - SD/ - PARTHA SARATHI CHAUDHURY ANIL CHATURVEDI JUDICIAL MEMBER ACCOUNTANT MEMBER / RAIPUR ; / DATED : 0 9 TH MAY, 2019. R K / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A) 4. THE CIT 5. , , , / DR, ITAT, RAIPUR BENCH, RAIPUR. 6. / GUARD FILE. //TRUE COPY// / BY ORDER, / PRIVATE SECRETARY , / ITAT, RAIPUR. 6 LOW TAX EFFECT GROUP CASES DATE 1 DRAFT DICTATED ON 09.05.2019 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 09.05.2019 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER