INCOME TAX OFFICER, TONK V. TONK ZILA DUGDH UTPADAK SAHAKARI SAMITI LTD., TONK

ITA 1004/JPR/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4017 (ITAT-JAIPUR)
• Duration Of Justice: 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 30-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J C KULHARI
• Keywords: Tax effect

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH A JAIPUR JH FOT; IKY JKWO] U;KF;D LNL; ,O A JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA- @ ITA NO. 1004 & 1005/JP/2018 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2013-14 & 2014-15 ITO, TONK CUKE VS. TONK ZILA DUGDH UTPADAK SAHAKARI SAMITI LTD., TONK 126-128, RIICO INDUSTRIAL AREA, JAIPUR BYPASS ROAD, TONK LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. AABAT6562E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS@ REVENUE BY : SH.J. C. KULHARI (JCIT) FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SH. VARUN BANSAL (CA) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 20.08.2019 ?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 22.08.2019 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M THESE APPEALS BY THE DEPARTMENT ARE DIRECTED AGAIN ST THE ORDER DATED 14.06.2018 OF LD. CIT (A)-3, JAIPUR FOR THE ASSESSM ENT YEARS 2013-14 & 2014-15. AS PER THE GROUNDS OF APPEAL, THE TAX EFFECT CALCUL ATED BY THE AO IN RESPECT OF THE RELIEF GRANTED BY THE LD. CIT (A) WHICH HAS BEEN CH ALLENGED IN THE PRESENT APPEAL IS LESS THAN RS. 50 LACS. 2. WE HAVE HEARD THE LD. D/R AS WELL AS THE LD. A/R . AT THE OUTSET, WE NOTE THAT THE TAX EFFECT IN THIS APPEAL IS NOT EXCEEDING THE MONETARY LIMIT AS REVISED BY THE CBDT VIDE CIRCULAR DATED 08.08.2019 FOR THE PURPOSE OF FILING OF APPEAL BY THE DEPARTMENT BEFORE THE INCOME TAX APPELLATE TRIBUNAL FROM RS. 20,00,000/- TO RS. ITA NO . 1004 & 1005-JP-2018 ITO, TO NK VS. TONK ZILA UTPADAK SAHAKARI SAMITI LTD., TONK 2 50,00,000/-. FOR READY REFERENCE, WE REPRODUCE THE CBDT CIRCULAR NO. 17 OF 2019 DATED 08.08.2019 AS UNDER :- FURTHER ENHANCEMENT OF MONETARY LIMITS FOR FILING O F APPEALS BY THE DEPARTMENT BEFORE INCOME TAX APPELLATE TRIBUNAL, HIGH COURTS AND SLPS/APPEAL S BEFORE SUPREME COURT - AMENDMENT TO CIRCULAR 3 OF 2018 - MEASURES FOR REDUCING LITIGATI ON. CIRCULAR NO. 3/2018 DATED 11TH JULY 2018 HAS BEEN R EPLACED BY CIRCULAR NO. 17/2019 DATED 8TH AUGUST 2019 TO ENHANCE MONETARY LIMITS FOR FILING O F APPEALS BY THE DEPARTMENT BEFORE INCOME TAX APPELLATE TRIBUNAL, HIGH COURTS AND SLPS/APPEALS BE FORE SUPREME COURT FOR REDUCING LITIGATION. APPEALS/SLPS IN INCOME - TAX MATTERS MONETARY LIMIT (RS.) (PREVIOUS LIMIT) MONETARY LIMIT (RS.) (REVISED LIMIT) BEFORE APPELLATE TRIBUNAL 20,00,000 50,00,000 BEFORE HIGH COURT 50,00,000 1,00,00,000 BEFORE SUPREME COURT 1,00,00,000 2,00,00,000 THE ASSESSING OFFICER SHALL CALCULATE THE TAX EFFEC T SEPARATELY FOR EVERY ASSESSMENT YEAR IN RESPECT OF THE DISPUTED ISSUES IN THE CASE OF EVERY ASSESSEE. IF, IN THE CASE OF AN ASSESSEE, THE DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT Y EAR, APPEAL CAN BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF THE DISPUTED ISSUES EXCEEDS THE MONETARY LIMIT. NO APPEAL SHALL BE FILED IN RESPECT OF AN ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT. FURTHER, EVEN IN THE CASE OF COMPOSITE ORDER OF ANY HIGH COURT OR APPELLATE AUTHORITY WHICH INVOLVES MORE THAN ONE ASSESSMENT YEAR AND COMMON I SSUES IN MORE THAN ONE ASSESSMENT YEAR, NO APPEAL SHALL BE FILED IN RESPECT OF AN ASSESSMEN T YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THA N THE MONETARY LIMIT. IN CASE WHERE A COMPOSITE ORDER/ JUDGEMENT INVOLVES MORE THAN ONE ASSESSEE, EACH ASSESSEE SHALL BE DEALT WITH SEPARATELY. ACCORDINGLY, THE APPEALS OF THE DEPARTMENT ARE NOT MAINTAINABLE BEING MONETARY LIMIT IS LESS THAN/NOT EXCEEDING RS. 50,00,000/-. ITA NO . 1004 & 1005-JP-2018 ITO, TO NK VS. TONK ZILA UTPADAK SAHAKARI SAMITI LTD., TONK 3 3. THE DEPARTMENT IS AT LIBERTY TO FILE THE MISCELL ANEOUS APPLICATION IN CASE THE TAX EFFECT IN THIS APPEAL IS FOUND TO BE MORE THEN RS. 50,00,000/- OR THE CASE FALLS IN ANY OF THE EXCEPTIONS OF THE CIRCULAR. 4. IN THE RESULT, BOTH THE APPEALS OF THE DEPARTMEN T ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22/08/2019. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 22/08/2019. GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- ITO, TONK 2. IZR;FKHZ@ THE RESPONDENT- TONK ZILA DUGDH UTPADAK SAHAKARI SA MITI LTD. TONK 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE {ITA NO. 1004 & 1005/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR