The ITO, Ward-4(1)(4), Ahmedabad V. VRA Infrastructure Pvt. Ltd., Ahmedabad

ITA 1106/AHD/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8862 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 18-09-2019
• Assessment Year: 2010-2011
• Appeal Filed On: 05-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: IN VIEW OF LAT; IS LESS THAN RS LACS
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI MANISH BORAD, AM AND SHRI AMARJIT SINGH , JM / I.T.A. NO.1106/AHD/2017 ( / ASSESSMENT YEAR: 2010-11) ITO, WARD 4(1)(4) ROOM NO.205, BWING, PRATYAKSH KAR BHAVAN, NR. AHMEDABADSTOCK EXCHANGE, PANJRAPOLE,AMBAWADI, AHMEDABAD-380015. / VS. LTD. 2ND FLOOR, CAMPS CORNER-II, NR. PRAHLADNAGAR GARDE, SATELLITE,AHMEDABAD, GUJARAT-380015. . ./ ./PAN/GIR NO. : AADCR7348J ( /APPELLANT ) .. ( / RESPONDENT ) / DATE OF HEARING: 18/09/2019 /DATE OF PRONOUNCEMENT: 18/09/2019 / O R D E R PER AMARJIT SINGH, JM: THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINS T ORDER OF THE CIT(A)- 07, AHMEDABAD DATED 20/02/2017 AND IT PERTAINS TO A Y 2010-11. 2. WE HAVE HEARD THE LD. REPRESENTATIVE OF THE PART IES AND PERUSED THE RECORD. DURING COURSE OF HEARING, LD. DR FOR THE RE VENUE SUBMITTED THAT TAX EFFECT INVOLVED IN THIS APPEAL FILED BY THE REVENUE IS LESS THAN RS. 50 LACS AND IN VIEW OF LATEST CBDT CIRCULAR NO. 3/2018 DATE D 11-7-2018, AND ALSO MODIFIED CIRCULAR NO. 17/2019 DATED 08/08/2019, APP EAL FILED BY THE REVENUE BY: SHRI VINOD TANWANI (SR. DR) ASSESSEE BY: SHRI PARIMAL SINGH PARMAR (AR) ITA. NO.1106/AHD/17 A.Y. 2010-11 2 REVENUE IS NOT MAINTAINABLE AND NEEDS TO BE DISMISS ED. THE LD. DR, FURTHER ARGUED THAT, THE ISSUE INVOLVED IN THIS APPEAL IS A PPEARS TO BE COVERED BY EXCEPTION PROVIDED UNDER CLAUSE (E) OF SUBSEQUENT C IRCULAR AND THEREFORE, IF REQUIRED THE REVENUE SHALL BE ALLOWED TO FILE MISCE LLANEOUS APPLICATION TO RE-CALL THE ORDER. WE, FIND THAT, THE CBDT, RECEN TLY HAD ISSUED A CIRCULAR NO. 3/2018 DATED 11-7-2018, SUPERSEDING ITS EARLIER CIRCULAR NO. 21/2015 AND ENHANCED MONETARY LIMIT FOR FILING APPEAL BEFORE VA RIOUS APPELLATE AUTHORITIES AND ACCORDINGLY, ENHANCED MONETARY LIMI T TO RS.20,00,000/- FOR FILING APPEAL BEFORE THE TRIBUNAL. FURTHER, THE BOA RD HAS ISSUED ONE MORE CIRCULAR VIDE CIRCULAR NO.17/2019 DATED 08/08/2019 AND ENHANCED MONETARY LIMIT FOR FILING APPEAL BEFORE APPELLATE T RIBUNAL TO RS. 50,00,000/- . FURTHER, IN THE SAID CIRCULAR, THE CBDT HAD INSTR UCTED ITS OFFICERS TO FILE APPLICATION FOR WITHDRAWAL OF APPEAL ALREADY FILED OR NOT TO PURSUE PENDING APPEALS. WE, THEREFORE, BY TAKING INTO ACCOUNT THE CBDT CIRCULAR NO. 3/2018 DATED 11-7-2018 AND CIRCULAR NO.17/2019 DATE D 08/08/2019 AND ALSO CONSIDERING THE FACT THAT TAX EFFECT INVOLVED IN TH E PRESENT APPEAL IS LESS THAN THE AMOUNT OF MONETARY LIMIT FIXED BY THE CBDT FOR NOT FILING APPEAL, DISMISSED APPEAL FILED BY THE REVENUE AS NOT MAINTA INABLE. WE, FURTHER NOTED THAT THE CO-ORDINATE BENCH OF ITAT, AHMEDABAD A BENCH IN ITA. NO. 1398/AHD/2004, VIDE ORDER DATED 14/08/2019 HAS PASSED DETAILED ORDER CONSIDERING NEW CIRCULAR ISSUED BY THE CBDT AND HEL D THAT EXCEPT AMENDMENT TO PARA 3 OF THE CIRCULAR NO.3/2018 DATED 11/07/2018, ALL OTHER PORTIONS OF THE CIRCULAR NO.03/2018 (SUPRA) HAVE RE MAIN IN FACT, THEREFORE, THIS CIRCULAR IS APPLICABLE EVEN FOR PENDING APPEAL S AND ACCORDINGLY, REJECTED THE ARGUMENTS OF THE REVENUE THAT THE EFFE CT OF THE CIRCULAR SHALL COME INTO FORCE FROM THE DATE OF ISSUE OF THIS CIRC ULAR. THEREFORE, ITA. NO.1106/AHD/17 A.Y. 2010-11 3 CONSIDERING THE FACTS AND CIRCUMSTANCES OF THIS CAS E AND ALSO TAKEN NOTE OF CIRCULARS ISSUED BY THE CBDT INCLUDING CIRCULAR NO. 17/2019 DATED 08/08/2019, AND ALSO BY FOLLOWING THE DECISION OF C O-ORDINATE BENCH, WE DISMISSED APPEAL FILED BY THE REVENUE AS NOT MAINTA INABLE. HOWEVER, WE KEEP OPEN OPTION TO THE REVENUE TO FILE A MISCELLAN EOUS APPLICATION, IF NECESSARY, IN CASE THE ISSUES INVOLVED IN THE PRESE NT APPEAL COMES WITHIN 3 EXCEPTIONS AS PROVIDED IN PARA 10 OF SAID CIRCULAR AND CLAUSE (E) OF SUBSEQUENT CIRCULAR. 3 . IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS HEREBY ORDERED TO BE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18/09/2019 SD/- SD /- (MANISH BORAD) (AMARJIT SINGH) / ACCOUNTANT MEMBER /JUDICIAL MEMBER AHMEDABAD ' DATED : 18/09/2019 VIJAY/SR. PS ITA. NO.1106/AHD/17 A.Y. 2010-11 4 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. # ( ) / THE CIT(A)- 4. # / CIT 5. $% & ''() , () , DR/AR, ITAT, AHMEDABAD . & *+ , / GUARD FILE. / BY ORDER, $ ' //TRUE COPY// (ASSISTANT REGISTRAR) ITAT, AHMEDAB AD