The ITO, Ward-3(1)(1), Vadodara V. Shivmohan Singh, Vadodara

ITA 1169/AHD/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6874 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 08-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect; TDS
• Section: 143(3)

Judgement Text

, B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ./I.T.A. NO. 1169/AHD/2018 ( / ASSESSMENT YEAR: 2014-15) ITO WARD- 3(1)(1), VADODARA AAYAKAR BHAVAN, RACE COURSE CIRCLE, VADODARA. / VS. SHIVMOHAN SINGH, A-31, MAHESHNAGAR SOCIETY, NR. SWAGAT PARTY PLOT, WAGHODIA DABHOI RING ROAD, VADODARA 390019 ./ ./PAN/GIR NO. : ANL PS0 573 J ( /APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI MUDIT NAGPAL, SR. DR / RESPONDENT BY: NONE !' /DATE OF HEARING 30/07/2019 #$!' / DATE OF PRONOUNCEMENT 30/07/2019 %& /O R D E R PER AMARJIT SINGH - AM: THE APPEAL FILED BY THE REVENUE FOR A.Y. 2014-15, ARISE FROM ORDER OF THE CIT(A)-3, VADODARA DATED 15.02.2018, IN PROCEEDINGS UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. 2. THE GROUND OF APPEAL RAISED BY THE REVENUE READS AS UNDER:- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AND IN LAW, THE LD. CIT(A) ERRED BY DELETING THE ADDITION OF RS. 41,99, 898/- ON ACCOUNT OF SUPPRESSION OF RECEIPTS. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E AND IN LAW, THE LD. CIT(A) ERRED IN NOT CONSIDERING THE FACT THAT THE A SSESSEE HAS SHOWN TOTAL RECEIPTS AT RS. 1,20,88,623/- IN FORM 26AS AND THE DEDUCTOR HAS MADE/DEDUCTED TDS OF RS. 2,20,879/- ON TOTAL RECEIP TS OF RS. 1,20,88,623/- WHICH WAS CLAIMED BY THE ASSESSEE IN THE RETURN OF INCOME. SINCE THE TDS WAS DEDUCTED ON THE ENTIRE RECEIPTS OF RS. 1,20,88, 623/- AND THE ASSESSEE HAS CLAIMED ENTIRE TDS CREDIT IN THE RETURN OF INCO ME FILED FOR THE YEAR ITA NO. 1169/AHD/2018 A.Y. 2014-15 2 UNDER CONSIDERATION, AS SUCH THE ASSESSEE OUGHT TO HAVE DISCLOSED ENTIRE RECEIPTS ALSO FOR THE RELEVANT ASSESSMENT YEAR. 3. AT THE TIME OF HEARING, IT WAS SUBMITTED BY THE LD.AR FOR THE ASSESSEE THAT APPEAL FILED BY THE REVENUE IS HIT BY RECENTLY ISSUED CBDT CIRCULAR NO.3 OF 2018 DATED 11/07/2018 REVISING THE PREVIOUS THRESHOLDS PERTAINING TO TAX EFFECTS. AS PER AFORESAID CIRCUL AR, ALL PENDING APPEALS FILED BY REVENUE ARE LIABLE TO BE DISMISSED AS A ME ASURE FOR REDUCING LITIGATION WHERE THE TAX EFFECT DOES NOT EXCEED THE PRESCRIBED MONETARY LIMIT WHICH IS NOW REVISED AT RS.20 LAKHS. IN THE INSTANT CASE, THE TAX EFFECT ON THE DISPUTED ISSUES RAISED BY THE REVENUE IS STATED TO BE NOT EXCEEDING RS.20 LAKHS AND THEREFORE APPEAL OF THE R EVENUE IS REQUIRED TO BE DISMISSED IN LIMINE . 4. THE LEARNED DR FOR THE REVENUE FAIRLY ADMITTED T HE APPLICABILITY OF THE CBDT CIRCULAR NO. 3 OF 2018. ACCORDINGLY, AP PEAL OF THE REVENUE IS DISMISSED AS NOT MAINTAINABLE. HOWEVER, IT WILL BE OPEN TO THE REVENUE TO SEEK RESTORATION OF ITS APPEAL ON SH OWING INAPPLICABILITY OF THE AFORESAID CBDT CIRCULAR IN ANY MANNER. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. SD/- SD/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 30/07/2019 TANMAY TRUE COPY / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. % / ASSESSEE 3. '( ! )! / CONCERNED CIT 4. )! - / CIT (A) 5. *+, ! ( , ' ( , -.%'% / DR, ITAT, AHMEDABAD 6. ,/ 0 / GUARD FILE. BY ORDER / %& , 1 / - ' ( , -.%'% 2 THIS ORDER PRONOUNCED IN OPEN COURT ON 30/0 7/2019