Deputy Commissioner of Income-tax, Nashik V. Rajchand R. Tripathi, Nashik

ITA 1125/PUN/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2164 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 05-05-2017
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE . , , , BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM . / ITA NO S. 1121, 1122 & 1125/PUN/2017 / ASSESSMENT YEAR S : 2009 - 10, 2010 - 11 & 2013 - 14 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 2, NASHIK. ....... / APPELLANT / V/S. SHRI RAJCHAND R. TRIPATHI, PROP. ALOK LABOUR ORGANIZATION, A - 1, ROOPSHREE APARTMENT, DINDORI ROAD, NASHIK - 422 003. PAN : ACDPT1417D / RESPONDENT ASSESSEE BY : N O N E REVENUE BY : SHRI UODAL RAJ SINGH / DATE OF HEARING : 1 4 - 08 - 2019 / DATE OF PRONOUNCEMENT : 21 - 0 8 - 2019 / ORDER PER VIKAS AWASTHY, JM : THE SE THREE APPEA LS HAVE BEEN FILED BY THE REVENUE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 2, NASHIK DATED 28 - 02 - 2017 COMMON FOR THE ASSESSMENT YEAR S 2009 - 10 AND 2010 - 11 AND SEPARATE ORDER DATED 28 - 02 - 2017 FOR ASSESSMENT YEAR 2013 - 14. 2. SHRI UODAL RAJ SINGH REPRESENTING THE DEPARTMENT FAIRLY ADMITTED THAT IN THE PRESENT APPEAL BY THE DEPARTMENT TAX EFFECT IS LESS THAN RS. 50 2 ITA NO S . 1121, 1122 & 1125 /PUN/201 7 , A.Y S . 2009 - 10, 2010 - 11 & 2013 - 14 LAKHS. THE LD. DR FILED TABLE GIVING DETAILS OF T AX EFFECT INVOLVED IN EACH OF THESE APPEALS. 3. WE HAVE HEARD THE SUBMISSIONS OF LD. DR AND HAVE PERUSED THE MATERIAL AVAILABLE ON RECORD. THE REVENUE IS IN APPEAL AGAINST THE COMMON ORDER OF COMMISSIONER OF INCOME TAX (APPEAL) FOR ASSESSMENT YEARS 2009 - 10 AND 2010 - 11 IN PARTLY DELETING THE DISALLOWANCE OF EXCESS WAGES CLAIMED BY THE ASSESSEE I.E. RS.1,30,08,019/ - IN ASSESSMENT YEAR 2009 - 10 AND RS.1,39,70,095/ - IN ASSESSMENT YEAR 2010 - 11. IN ASSESSMENT YEAR 2013 - 14 THE COMMISSIONER OF INCOME TAX (APPEA LS) DELETED THE ADDITION OF RS.94,18,783/ - ON ACCOUNT OF LATE PAYMENT OF EMPLOYEES CONTRIBUTION TOWARDS PF AND ESIC AND REDUCES DISALLOWANCE OF EXCESS WAGES BY RS.55,98,651/ - . AS PER THE CHART FURNISHED BY THE LD. DR , THE TAX EFFECT INVOLVED IN THE APPEALS IS AS UNDER : ASSESSMENT YEAR TAX EFFECT (IN RS.) 2009 - 10 44,62,389/ - 2010 - 11 44,08,157/ - 2013 - 14 46,40,571/ - 4. UNDISPUTEDLY, TAX EFFECT IN APPEAL S UNDER CONSIDERATION IS LESS THAN THE MONETARY LIMIT PRESCRIBED BY THE RECENT CBDT CIRCULAR NO. 17/2019, DATED 08 - 08 - 2019 FOR FILING OF APPEALS BEFORE THE TRIBUNAL BY THE DEPARTMENT. THE CBDT VIDE CIRCULAR DATED 08 - 08 - 2019 (SUPRA) HAS AMENDED PARA 3 OF CIRCULAR NO. 3 OF 2018 DATED 11 - 07 - 2018 THEREBY ENHANCIN G MONETARY LIMIT OF TAX EFFECT FROM RS.20 LAKHS TO RS.50 LAKHS FOR FILING OF APPEALS BY THE DEPARTMENT BEFORE THE TRIBUNAL. THUS, WITHOUT GOING INTO MERIT OF THE ISSUES RAISED IN THE APPEAL S , IN VIEW OF THE CBDT 3 ITA NO S . 1121, 1122 & 1125 /PUN/201 7 , A.Y S . 2009 - 10, 2010 - 11 & 2013 - 14 CIRCULAR (SUPRA) THE PRESENT APPEAL S OF THE REVENUE ARE DISMISSED ON ACCOUNT OF LOW TAX EFFECT. 5. BEFORE PARTING, WE CLARIFY HERE THAT THE REVENUE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF APPEAL (S) , WITH THE REQUISITE MATERIAL TO SHOW THAT THE APPEAL (S) IS /ARE PROTECTED B Y THE EXCEPTIONS PRESCRIBED IN PARA 10 OF THE CIRCULAR DATED 11 - 07 - 2018 AND ITS AMENDMENT DATED 20 - 08 - 2018. 6. IN THE RESULT, ALL THE THREE APPEALS OF REVENUE ARE DISMISSED. ORDER PRONOUNCED ON WEDNESDAY, THE 21 ST DAY OF AUGUST, 2019. SD/ - SD/ - ( . /D. KARUNAKARA RAO ) ( / VIKAS AWASTHY) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE; / DATED : 21 ST AUGUST, 2019 RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 2, NASHIK. 4. THE PR. COMMISSIONER OF INCOME TAX - 2 , NASHIK. 5. , , , / DR, ITAT, A BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE