ITO, Ward-3, Churu V. Shri Lalit Jhanwar, Churu

ITA 117/JODH/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1084 (ITAT-JODHPUR)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 04-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GIRISH MEHTA
• Assessee Lawyers: Not Found
• Keywords: Tax effect
• Section: Not Found

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, JODHPUR BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA NO. 469/JODH/2018 ASSESSMENT YEAR :2008-09 THE DCIT, CIRCLE-1, BIKANER VS. SH. MADAN LAL PUGALIA, DAMMANI CHOWK, BIKANER PAN NO:ACBPP1563E APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI GIRISH MEHTA, JCIT DR ITA NO. 480/JODH/2018 ASSESSMENT YEAR :2012-13 THE ACIT, CENTRAL CIRCLE-2, UDAIPUR VS. SHRI S. SOHAN SING JOGINDRA SINGH & COMP. 50-F, BAPU BAZAR, UDAIPUR PAN NO:AAGFS9020G APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI K.C. BADHOK, CIT DR ITA NO. 488/JODH/2018 ASSESSMENT YEAR :2013-14 ITO, WARD-01, SRI GANGANAGAR VS. SHRI SANJEEV KUMAR LOHIA, PROP. M/S OM PRAKASH SANJEEV KUMAR, 104, NEW DHANDI, SRI GANGANAGAR PAN NO:AAIPL9658B APPELLANT RESPONDENT ASSESSEE BY : SHRI RAJENDRA JAIN, ADVOCATE REVENUE BY : SHRI GIRISH MEHTA, JCIT DR ITA NO. 501/JODH/2018 ASSESSMENT YEAR :2011-12 ITO, WARD-03 (2), JODHPUR VS. M/S VAIBHAV ENTERPRISES, RAMNATH MEHTA BHAWAN, O/S JALORI GATE JODHPUR 2 PAN NO:AADFV3808Q APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI GIRISH MEHTA, JCIT DR ITA NO. 514/JODH/2018 ASSESSMENT YEAR :2014-15 ITO, WARD-01, MAKRANA VS. GULAB CHANDB BOHRA,PARBATSAR, DIST- NAGAUR PAN NO: BPWPB2597D APPELLANT RESPONDENT ASSESSEE BY : SHRI S.V. KHATRI, CA REVENUE BY : SHRI GIRISH MEHTA, JCIT DR ITA NO. 529/JODH/2018 ASSESSMENT YEAR :2015-16 ITO, NOKHA VS. M/S BALAJI AGROTECH, G-18-19, INDUSTRIAL AREA, NOKHA PAN NO: AALFB6353N APPELLANT RESPONDENT ASSESSEE BY : W/S (SHRI VINOD DAMANI) REVENUE BY : SHRI GIRISH MEHTA, JCIT DR ITA NO. 538/JODH/2018 ASSESSMENT YEAR :2014-15 ITO, WARD -1(4), BIKANER VS. M/S GHARSANA TRADING COMPANY, 35, NEW ANAJ MANDI, BIKANER PAN NO: AAFFG4315D APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI K.C. BADHOK, CIT DR ITA NO. 549 & 550/JODH/2018 ASSESSMENT YEAR :2012-13 & 2013-14 ITO, WARD -2, HANUMANGARH VS. SH. KHEM CHAND PARTNER M/S A.V.M, CONSTRUCTION CO. WARD NO., HANUMANGARH PAN NO: AAYPC5769N APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI GIRISH MEHTA, JCIT DR 3 ITA NO. 557/JODH/2018 ASSESSMENT YEAR :2014-15 DCIT, CIRCLE-1, BIKANER VS. M/S HEERA RAM GODARA VILLAGE- NAGRASAR, SHRI KOLAYAT, BIKANER PAN NO: AABFHI270Q APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI GIRISH MEHTA, JCIT DR ITA NOS. 559 & 560/JODH/2018 ASSESSMENT YEAR :2012-13 & 2013-14 ITO, WARD-02, HANUMANGARH VS. M/S AVM CONSTRUCTION COMPANY, WARD NO. 19, HANUMANGARH PAN NO: AAYFA1533A APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI GIRISH MEHTA, JCIT DR ITA NO. 563/JODH/2018 ASSESSMENT YEAR : 2009-10 ITO, NOHAR VS. SH. ASHOK KUMAR GOLYAN PRO. M/S PUNA IRON THROUGH J.P. C. & CO., BHADRA PAN NO: AAAHA9745C APPELLANT RESPONDENT ASSESSEE BY : SHRI MAHESH GAHLOT, ADVOCATE REVENUE BY : SHRI GIRISH MEHTA, JCIT DR ITA NO. 16/JODH/2019 ASSESSMENT YEAR : 2015-16 ITO (EXEMPTION), BIKANER VS. M/S BIKANER MATRI MANGAL PRATISHTHAN THROUGH M/S SUGANI DEVI JAISRAJ BAID HOSPITAL, JAI ROAD, GOGA GATE, BIKANER PAN NO: AAATB9249C APPELLANT RESPONDENT ASSESSEE BY : SHRI MAHESH GAHLOT, ADVOCATE REVENUE BY : SHRI GIRISH MEHTA, JCIT DR ITA NO. 47/JODH/2019 ASSESSMENT YEAR : 2012-13 4 ITO, SUMERPUR VS. SHRI BHARAT SINGH S/0 PRAKASH SINGH RAJPUROHIT, NEAR BALIKA SCHOOL, VPO- MADA TEHSIL-DESURI, DISTRICT- PALI (RAJASTHAN) PAN NO. ASKPS6403P APPELLANT RESPONDENT ASSESSEE BY : SHRI RAJENDRA JAIN, ADVOCATE REVENUE BY : SHRI K.C. BADHOK, CIT DR ITA NO. 57 & 58/JODH/2019 ASSESSMENT YEAR : 2013-14 & 2014-15 DCIT, CIRCLE-1, UDAIPUR VS. M/S LAKE SHORE PALACE HOTEL PVT. LTD., CITY PALACE, UDAIPUR PAN NO. AAACT8215H APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI GIRISH MEHTA, JCIT DR ITA NO. 59/JODH/2019 ASSESSMENT YEAR : 2011-12 DCIT, CIRCLE-2, UDAIPUR VS. M/S SHREE RAJASTHAN SYNTEX LTD., SRSL HOUSE, PULLA, BHUWANA ROAD, UDAIPUR PAN NO. AACCS8784L APPELLANT RESPONDENT ASSESSEE BY : SHRI MAHESH GAHLOT, ADVOCATE REVENUE BY : SHRI GIRISH MEHTA, JCIT DR ITA NO. 60/JODH/2019 ASSESSMENT YEAR : 2011-12 DCIT, CIRCLE-1, UDAIPUR VS. SH. HARISH GAURAV 1-R-56, GAYATRI, HIRAN MAGRI, SECTOR-5, UDAIPUR PAN NO. ADHPG1265F APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI GIRISH MEHTA, JCIT DR ITA NO. 116/JODH/2019 ASSESSMENT YEAR : 2012-13 ACIT, CIRCLE, BHILWARA VS. M/S OSTWAL PHOSCHEM (INDIA) LTD., VILL., OJAYADA, HAMIRGARH, 5 BHILWARA, PAN NO. AAACT0105C APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI K.C. BADHOK, CIT DR ITA NO. 117/JODH/2019 ASSESSMENT YEAR : 2010-11 ITO, WARD-03, CHURU VS. SH. LALIT JHANWAR S/O SH. MOTI LAL, WARD NO. 7, MOTI CHOWK, SARDARSHAHAR, CHURU PAN NO. ABFPJ0624F APPELLANT RESPONDENT C.O. NO. 12/JODH/2019 (IN ITA NO. 117/JODH/2019) ASSESSMENT YEARS :2010-11 SH. LALIT JHANWAR S/O SH. MOTI LAL, WARD NO. 7, MOTI CHOWK, SARDARSHAHAR, CHURU VS. ITO, WARD-03, CHURU PAN NO: ABFPJ0624F APPELLANT RESPONDENT ASSESSEE BY : SHRI RAJESH BHAWSINGHKA REVENUE BY : SHRI K.C. BADHOK, CIT DR ITA NO. 118/JODH/2019 ASSESSMENT YEAR : 2009-10 ITO, WARD-01, CHURU VS. SH. SANJEEV KUMAR S/O ARJUNRAM PAREKH, PROP. KHUSHI CREATIONS, VILL- NAKARASAR, CHURU PAN NO. ARGPK4101P APPELLANT RESPONDENT C.O. NO. 11/JODH/2019 (IN ITA NO. 118/JODH/2019) ASSESSMENT YEARS :2009-10 SH. SANJEEV KUMAR S/O ARJUNRAM PAREKH, PROP. KHUSHI CREATIONS, VILL- NAKARASAR, CHURU VS. ITO, WARD-01, CHURU PAN NO: ARGPK4101P APPELLANT / RESPONDENT 6 ASSESSEE BY : SHRI RAJESH BHAWSINGHKA REVENUE BY : SHRI K.C. BADHOK, CIT DR ITA NO. 161/JODH/2019 ASSESSMENT YEAR : 2014-15 ITO, WARD-03, CHURU VS. M/S SHRI RAM TRADING COMPANY, E-138, RIICO INDUSTRIAL AREA, RATANGARH, CHURU PAN NO. ACCFS0776K APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI GIRISH MEHTA, JCIT DR ITA NO. 162/JODH/2019 ASSESSMENT YEAR : 2013-14 ACIT, CIRCLE, BHILWARA VS. M/S BHILWARA ZILA DUGDH UTPADAK SAHAKRI SANGH LTD., 5, K.M. STONE, AJMER ROAD, BHILWARA PAN NO. AAAAB0214A APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI K.C. BADHOK, CIT DR ITA NO. 171/JODH/2019 ASSESSMENT YEAR : 2014-15 ACIT, CIRCLE, SRIGANGANAGAR VS. M/S AGARWAL AGRO GUM PVT. LTD. E-2, RIICO, FAZE- 2, NEW MANDI, GHARSANA PAN NO. AAKCA3553B APPELLANT RESPONDENT ASSESSEE BY : SHRI RAJENDRA JAIN, ADVOCATE REVENUE BY : SHRI GIRISH MEHTA, JCIT DR ITA NO. 199/JODH/2019 ASSESSMENT YEAR : 2013-14 DCIT, CENTRAL CIRCLE-02, UDAIPUR VS. M/S OM PRAKASH SAURABH TAK & PARTY 302, VARDHMAN COMPLEX, BHUPALPURA, UDAIPUR PAN NO. AAAA02436P APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI GIRISH MEHTA, JCIT DR 7 ITA NO. 225 ,226 & 227/JODH/2019 ASSESSMENT YEAR : 2011-12, 2012-13& 2013-14 DCIT, CENTRAL CIRCLE-02, UDAIPUR VS. M/S GANPATI ASSOCIATES 101, VARDHMAN COMPLEX, BHUPALPURA, UDAIPUR PAN NO. AAHFG5485C APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI GIRISH MEHTA, JCIT DR ITA NO. 233/JODH/2019 ASSESSMENT YEAR : 2012-13 DCIT, CENTRAL CIRCLE-01, UDAIPUR VS. SH. UDAI LAL ANJANA 396, SECTOR 11, HIRAN MAGRI, UDAIPUR PAN NO. ABNPA4495M APPELLANT RESPONDENT ASSESSEE BY : W/S (SHRI G.K. GARGIEYA) REVENUE BY : SHRI GIRISH MEHTA, JCIT DR ITA NO. 234/JODH/2019 ASSESSMENT YEAR : 2006-07 DCIT, CENTRAL CIRCLE-01, UDAIPUR VS. M/S CHETAK ENTERPRISES ANJANA COMPOUND PETCH AREA, DAK BUNGLOW ROAD, NIMBAHERA PAN NO. AACCC1498H APPELLANT RESPONDENT ASSESSEE BY : W/S (SHRI G.K. GARGIEYA) REVENUE BY : SHRI GIRISH MEHTA, JCIT DR ITA NO. 239/JODH/2019 ASSESSMENT YEAR : 2013-14 DCIT, CENTRAL CIRCLE-01, UDAIPUR VS. SH. UDAI LAL ANJANA C/O U.B. ROADLINES, PETCH AREA, OPP. DAK BUNGLOW, NIMBAHERA, CHITTORGARH PAN NO. ABNPA4495M APPELLANT RESPONDENT ASSESSEE BY : W/S (SHRI G.K. GARGIEYA) REVENUE BY : SHRI GIRISH MEHTA, JCIT DR ITA NO. 235 & 236/JODH/2019 ASSESSMENT YEAR : 2011-12 & 2012-13 DCIT, CENTRAL CIRCLE-01, UDAIPUR VS. SH. MANOHAR LAL ANJANA , ANJANA COMPOUND, PETCH AREA, OPP. DAK 8 BUNGLOW, NIMBAHERA, CHITTORGARH PAN NO. ABWPA2124L APPELLANT RESPONDENT ASSESSEE BY : W/S (SHRI G.K. GARGIEYA) REVENUE BY : SHRI GIRISH MEHTA, JCIT DR ITA NO. 253/JODH/2019 ASSESSMENT YEAR : 2015-16 DCIT, CIRCLE-02, UDAIPUR VS. M/S AACHARAN ENTERPRISES PRIVATE LTD., 1 ST FLOOR, MIRAJ HOUSE, PANCHWATI, UDAIPUR PAN NO. AACCS6084P APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI GIRISH MEHTA, JCIT DR ITA NO. 256/JODH/2019 ASSESSMENT YEAR : 2013-14 DCIT, CENTRAL CIRCLE -02, JODHPUR VS. SMT. RAJSHREE RATHORE W/O SHRI BANWAR SINGH RATHORE, 01, HEMAWAS, VILLAGE- MANDALI, PALI MARWAR PAN NO. AHNPR5688K APPELLANT RESPONDENT ASSESSEE BY : SHRI RAJENDRA JAIN, ADVOCATE REVENUE BY : SHRI K.C. BADHOK, CIT DR ITA NO. 265/JODH/2019 ASSESSMENT YEAR : 2014-15 ACIT, CIRCLE (EXEMPTION), JODHPUR VS. M/S MAA GAYATRI SWASTHAYA SHIKSHA SANSTHAN, 4-C-B, HOSPITAL ROAD, MADHUBAN, UDAIPUR PAN NO. AABTM8846P APPELLANT RESPONDENT ASSESSEE BY : SHRI GOPICHAND, CA REVENUE BY : SHRI GIRISH MEHTA, JCIT DR ITA NO. 544/JODH/2018 ASSESSMENT YEAR : 2013-14 9 THE ITO, WARD-2, PALI VS. SMT. MANJULA DEVI JAIN 1-35, HOUSING BOARD, PALI PAN NO. AAMPJ4848D APPELLANT RESPONDENT ASSESSEE BY : SHRI AMIT KOTHARI, CA REVENUE BY : SHRI GIRISH MEHTA, JCIT DR ITA NO. 108/JODH/2018 ASSESSMENT YEAR : 2013-14 THE ITO (E), JODHPUR VS. M/S JAIN SANGH PEDHI ELANA, JALORE PAN NO. AAATJ1245Q APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI GIRISH MEHTA, JCIT DR ITA NO. 173/JODH/2018 ASSESSMENT YEAR : 2014-15 THE ITO (E), JODHPUR VS. M/S KRISHI UPAJ MANDI SAMITI, SUB YARD PHALODI JODHPUR PAN NO. AABTK7011N APPELLANT RESPONDENT ASSESSEE BY : SHRI BHAWANI SINGH, ADVOCATE REVENUE BY : SHRI GIRISH MEHTA, JCIT DR ITA NO. 504/JODH/2017 ASSESSMENT YEAR : 2012-13 THE ITO WARD-1(1), JODHPUR VS. M/S ARJUN SINGH C/O HOTEL RESIDENCY PALACE, RESIDENCY ROAD HIGH COURT COLONY, JODHPUR PAN NO. ALBPS2513E APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI GIRISH MEHTA, JCIT DR ITA NO. 357/JODH/2018 ASSESSMENT YEAR : 2011-12 THE ITO EXEMPTION WARD, JODHPUR VS. M/S URBAN IMPROVEMENT TRUST, NEAR SUB REGISTRAR OFFICE, MOUNT ROAD, ABU ROAD, SIROHI PAN NO. AABTI1172Q 10 APPELLANT RESPONDENT ASSESSEE BY : SHRI GOUTAM BAID, CA REVENUE BY : SHRI GIRISH MEHTA, JCIT DR ITA NO. 127/JODH/2008 ASSESSMENT YEAR : 2004-05 THE ACIT CIRCLE-2,BIKANER VS. M/S MOHTA CONSTRUCTION COMPANY, 25-B,SADUL GANJ, BIKANER PAN NO. AADFM1414B APPELLANT RESPONDENT ASSESSEE BY : W/S (SHAFI MOHD CHOUHAN) REVENUE BY : SHRI GIRISH MEHTA, JCIT DR ITA NO. 128/JODH/2008 ASSESSMENT YEAR : 2004-05 THE ACIT CIRCLE-2,BIKANER VS. M/S MAHESHWARI BUILDERS, 25-B,SADUL GANJ, BIKANER PAN NO. AADFM1414B APPELLANT RESPONDENT ASSESSEE BY : W/S (SHAFI MOHD CHOUHAN) REVENUE BY : SHRI GIRISH MEHTA, JCIT DR ITA NO. 88/JODH/2019 ASSESSMENT YEAR : 2011-12 THE ASST. CIT CIRCLE-PALI, PALI MARWAR VS. SHRI. SHANTI LAL BHANDARI GANDHI MARG, FALNA BALI, PALI MARWAR PAN NO. AAVPB1853B APPELLANT RESPONDENT ASSESSEE BY : SHRI GOPICHAND, CA REVENUE BY : SHRI GIRISH MEHTA, JCIT DR ITA NO. 581/JODH/2018 ASSESSMENT YEAR : 2013-14 THE ASST. CIT (E) JODHPUR VS. M/S MANAGING COMMITTEE SGN KHALSA COLLEGE AND SCHOOLS, NEAR TEEN PULI, SRIGANGANAGAR PAN NO. AAAAM7092D APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI GIRISH MEHTA, JCIT DR ITA NO. 505/JODH/2018 ASSESSMENT YEAR : 2013-14 11 THE ASST. CIT , PALI VS. M/S RAJASTHAN MARUDHARA GRAMIN CIRCLE-BANK (EARLIER MGB GRAMIN BANK) 900/751, MILKMAN COLONY, PAL ROAD, JODHPUR H.O: TULSI TOWER, 9TH B ROAD, SARDARPURA, JODHPUR PAN NO. AABAM0917E APPELLANT RESPONDENT ASSESSEE BY : SHRI GOUTAM BAID, CA REVENUE BY : SHRI K.C. BADHOK, CIT DR ITA NO. 275/JODH/2018 ASSESSMENT YEAR : 2012-13 THE ASST. CIT, CIRCLE-3 ROOM NO. 88, AAYAKAR BHAWAN , PAOTA 'C' ROAD JODHPUR VS. SHRI. MAHENDRA KUMAR MUTHA PROP. M/S R.B MUTHA & CO. B-11/A, MANDORE MANDI, JODHPUR PAN NO. ABMPM0246M APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI GIRISH MEHTA, JCIT DR ITA NO. 176/JODH/2019 ASSESSMENT YEAR : 2011-12 THE ITO, WARD-5, BHILWARA VS. SHRI RAJESH KUMAR LADDHA PROP. M/S R.K. SILVER ORNAMENT SARAFFA BAZAR, BHILWARA PAN NO. AADPL6271H APPELLANT RESPONDENT ASSESSEE BY : SHRI RAJENDRA JAIN, ADVOCATE REVENUE BY : SHRI K.C. BADHOK, CIT DR ITA NO. 341/JODH/2018 ASSESSMENT YEAR : 2014-15 THE ITO, WARD-1(2), JODHPUR VS. M/S KHALSA MOTORS, KHALSA TOWER, RESIDENCY ROAD, JODHPUR PAN NO. AAAFK8329A APPELLANT RESPONDENT CROSS OBJECTION NO. 12/JODH/2018 (IN ITA NO. 341/JODH/2018) 12 ASSESSMENT YEAR : 2014-15 M/S KHALSA MOTORS, KHALSA TOWER, RESIDENCY ROAD, JODHPUR VS. THE ITO, WARD-1(2), JODHPUR PAN NO. AAAFK8329A APPELLANT RESPONDENT ASSESSEE BY : SHRI RAJENDRA JAIN, ADVOCATE REVENUE BY : SHRI GIRISH MEHTA, JCIT DR DATE OF HEARING : 12/09/2019 DATE OF PRONOUNCEMENT : 12/09/2019 ORDER PER BENCH: ALL THE ABOVE APPEALS FILED BY THE DEPARTMENT AND C ROSS OBJECTIONS FILED BY DIFFERENT ASSESSEES ARE ARISING OUT OF THE SEPARATE ORDERS PASSED BY DIFFERENT CIT(A) AS PER THE DETAILS GIVEN BELOW: S. NO. APPEAL NUMBER & ASSESSMENT YEAR DATE OF CIT/ CIT(A) ORDER OFFICE OF CIT/CIT(A) 1 ITA NO. 469/JODH/2018 05-07-2018 CIT(A), BIKANER 2 ITA NO. 480/JODH/2018 31.07.2018 CIT(A)-2, UDAIPU R 3 ITA NO. 488/JODH/2018 17-07-2018 CIT(A), BIKANER 4 ITA NO. 501/JODH/2018 05-07-2018 CIT(A)-2, JODHPU R 5 ITA NO. 514/JODH/2018 07-08-2018 CIT(A)-2, JODHPU R 6 ITA NO. 529/JODH/2018 24-08-2018 CIT(A), BIKANER 7 ITA NO. 538/JODH/2018 20-08-2018 CIT(A), BIKANER 8 ITA NO. 549/JODH/2018 07-08-2018 CIT(A), BIKANER 9 ITA NO. 550/JODH/2018 07-08-2018 CIT(A), BIKANER 10 ITA NO. 557/JODH/2018 15-10-2018 CIT(A), BIKANER 11 ITA NO. 559/JODH/2018 06-08-2018 CIT(A), BIKANER 12 ITA NO. 560/JODH/2018 06-08-2018 CIT(A), BIKANER 13 ITA NO. 563/JODH/2018 14-09-2018 CIT(A), BIKANER 14 ITA NO. 16/JODH/2019 10-10-2018 CIT(A), BIKANER 15 ITA NO. 47/JODH/2019 28-11-2018 CIT(A)-1, JODHPU R 16 ITA NO. 57/JODH/2019 20-12-2018 CIT(A)-1, UDAIPU R 17 ITA NO. 58/JODH/2019 20-12-2018 CIT(A)-1, UDAIPU R 18 ITA NO. 59/JODH/2019 14-12-2018 CIT(A)-1, UDAIPU R 19 ITA NO.60/JODH/2019 31-12-2018 CIT(A)-1, UDAIPUR 20 ITA NO. 116/JODH/2019 24-01-2019 CIT(A), AJMER 21 ITA NO. 117/JODH/2019 28-01-2019 CIT(A)-4, JAIPU R 22 CO NO. 12/JODH/2019 28-01-2019 CIT(A)-4, JAIPUR 23 ITA NO. 118/JODH/2019 29-01-2019 CIT(A)-4, JAIPU R 24 CO NO. 11/JODH/2019 29-01-2019 CIT(A)-4, JAIPUR 13 25 ITA NO. 161/JODH/2019 28-02-2019 CIT(A)-4, JAIPU R 26 ITA NO. 162/JODH/2019 27-02-2019 CIT(A), AJMER 27 ITA NO. 171/JODH/2019 18-02-2019 CIT(A), BIKANER 28 ITA NO. 199/JODH/2019 25-02-2019 CIT(A) -1, UDAI PUR 29 ITA NO. 225/JODH/2019 12-04-2019 CIT (A)-2, UDAI PUR 30 ITA NO. 226/JODH/2019 12-04-2019 CIT (A)-2, UDAI PUR 31 ITA NO. 227/JODH/2019 12-04-2019 CIT (A)-2, UDAI PUR 32 ITA NO. 233/JODH/2019 25-04-2019 CIT(A)-01, UDAI PUR 33 ITA NO. 234/JODH/2019 25-04-2019 CIT(A)-01, UDAI PUR 34 ITA NO. 239/JODH/2019 22-05-2019 CIT(A)-01, UDAI PUR 35 ITA NO. 235/JODH/2019 25-04-2019 CIT(A)-01, UDAI PUR 36 ITA NO. 236/JODH/2019 25-04-2019 CIT(A)-01, UDAI PUR 37 ITA NO. 253/JODH/2019 15-04-2019 CIT(A)-01, UDAI PUR 38 ITA NO. 256/JODH/2019 21-05-2019 CIT(A)-01, JODH PUR 39 ITA NO.265/JODH/2019 26-04-2019 CIT(A)-01, UDAIP UR 40 ITA NO. 544/JODH/2018 24-09-2018 CIT(A)-1, JODHP UR 41 ITA NO. 108/JODH/2018 16-11-2017 CIT(A)-2, JODHP UR 42 ITA NO. 173/JODH/2018 29-12-2017 CIT(A)-2, JODHP UR 43 ITA NO. 504/JODH/2017 28-09-2017 CIT(A)-1,JODHPU R 44 ITA NO. 357/JODH/2018 21-03-2018 CIT(A)-2, JODHP UR 45 ITA NO. 127/JODH/2008 14-12-2007 CIT(A), BIKANER 46 ITA NO. 128/JODH/2008 14-12-2007 CIT(A), BIKANER 47 ITA NO. 88/JODH/2019 21-12-2018 CIT(A)-1, JODHPU R 48 ITA NO. 581/JODH/2018 05/09/2018 CIT(A), BIKANER 49 ITA NO. 505/JODH/2018 29-08-2018 CIT(A)-1, JODHP UR 50 ITA NO. 275/JODH/2018 27-03-2018 CIT(A)-1, JODHP UR 51 ITA NO. 176/JODH/2019 18-02-2019 CIT(A)-2, UDAIP UR 2. DURING THE COURSE OF HEARING IT WAS A COMMON CON TENTION OF THE LD. COUNSELS FOR THE ASSESSEES PRESENT ON BEHALF OF THE DIFFERENT ASSESSEES THAT THESE APPEALS FILED BY THE DEPARTMENT ARE NOT MAINT AINABLE IN VIEW OF THE CIRCULAR NO. 17/2019 DT. 08/08/2019 ISSUED BY CBDT WHEREIN THE MONETARY LIMIT FOR FILING THE APPEALS BY THE DEPARTMENT BEFORE THE ITAT HAS BEEN INCREASED TO RS. 50,00,000/- FROM RS. 20,00,000/-. 3. IN THE RIVAL SUBMISSIONS THE LD. CIT DR/SR. DR S UBMITTED THAT THE CIRCULAR NO. 17/2019 DT. 08/08/2019 IS NOT CLEARLY RETROSPEC TIVE IN AS MUCH AS IT SPECIFICALLY STATES IN PARA 4 THAT THE SAID MODIF ICATION SHALL COME INTO EFFECT FROM THE DATE OF ISSUE OF THIS CIRCULAR IT WAS STA TED THAT THE AFORESAID SENTENCE CLEARLY GIVES AN IMPRESSION THAT THE SAID CIRCULAR IS APPLICABLE AFTER THE DATE MENTIONED THERE IN AND THEREAFTER THE DEPARTMENTAL APPEALS WHICH COME IN THE SPECIFIED TAX EFFECT LIMIT WILL NOT BE FILED. T HE LD. COUNSELS APPEARING ON BEHALF OF THE ASSESSEES VEHEMENTLY OPPOSED THE CONT ENTION OF THE LD. 14 CIT(DR) AND THEY WERE UNANIMOUS IN THEIR ARGUMENTS THAT THE CIRCULAR MUST BE HELD TO HAVE RETROSPECTIVE APPLICATION AND MUST EQUALLY APPLY TO THE PENDING APPEALS AS WELL, SINCE THE PRESENT CIRCULAR ONLY MODIFIES THE MONETARY LIMIT EARLIER MENTIONED IN CIRCULAR NO. 3 OF 2018 DT. 11/07/2018. 4. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE P ARTIES AND CAREFULLY GONE THROUGH THE MATERIAL AVAILABLE ON THE RECORD. IN THE PRESENT CASE IT IS AN ADMITTED FACT THAT THE CBDT VIDE CIRCULAR NO. 17 /2019 ENHANCED THE MONETARY LIMIT TO RS. 50,00,000/- FOR NOT FILING TH E APPEAL BY THE DEPARTMENT BEFORE THE ITAT, EARLIER THIS LIMIT WAS SPECIFIED A T RS. 20,00,000/- IN THE ORIGINAL CIRCULAR NO. 03/2018 DT. 11/07/2018. NOW VIDE THE N EW CIRCULAR NO. 17/2019 DT. 08/08/2019 THE TAX EFFECT LIMIT HAS BEEN ENHAN CED AND THIS NEW CIRCULAR DT. 08/08/2019 READ AS UNDER; CIRCULAR NO. - 17 OF 2019 DATE - 8TH AUGUST 2019 FURTHER ENHANCEMENT OF MONETARY LIMITS FOR FILING O F APPEALS BY THE DEPARTMENT BEFORE INCOME TAX APPELLATE TRIBUNAL, HIGH COURTS A ND SLPS/APPEALS BEFORE SUPREME COURT -AMENDMENT TO CIRCULAR 3 OF 2018 - ME ASURES FOR REDUCING LITIGATION. CIRCULAR NO. 3/2018 DATED 11TH JULY 2018 HAS BEEN R EPLACED BY CIRCULAR NO. 17/2019 DATED 8TH AUGUST 20 19 TO ENHANCE MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPARTMENT BEFORE INCOME TAX APPELLATE TRIBUNAL, HIGH COURTS AND SLPS/APPEALS BEFORE SUPRE ME 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 ASSESSE E. IF, IN THE CASE OF AN ASSESSEE, THE DISPUTED ISS UES ARISE IN MORE THAN ONE ASSESSMENT YEAR, APPEAL CAN BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF THE DIS PUTED ISSUES EXCEEDS THE MONETARY LIMIT. NO APPEAL SHALL BE FILED IN RESPECT OF AN ASSESSMENT Y EAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN T HE 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 15 IN CASE WHERE A COMPOSITE ORDER/ JUDGEMENT INVOLVES MORE THAN ONE ASSESSEE. EACH ASSESSEE SHALL BE DEALT WITH SEPARATELY. 5. FROM THE CONTENTS OF THE AFORESAID CIRCULAR IT I S CRYSTAL CLEAR THAT THE ANOMALY IN THE EARLIER CIRCULAR NO. 3 OF 2018 DT. 1 1/07/2018 AT PAGE 5 HAS BEEN REMOVED AND THE LIMIT SPECIFIED IN PARA 3 OF T HE EARLIER CIRCULAR HAS BEEN ENHANCED. IT IS ALSO NOT IN DISPUTE THAT THE E ARLIER CIRCULAR WAS APPLICABLE RETROSPECTIVELY TO THE PENDING APPEALS / CROSS OBJECTIONS AND PARA NOS. 12 & 13 OF THE ORIGINAL CIRCULAR NO. 03/2 018 DT. 11/07/2018 READ AS UNDER: 12. IT IS CLARIFIED THAT THE MONETARY LIMIT OF RS. 20 L AKHS FOR FILING APPEALS BEFORE THE IT AT WOULD APPLY EQUALLY TO CROSS OBJECTIONS U NDER SECTION 253(4) OF THE ACT. CROSS OBJECTIONS BELOW THIS MONETARY LIMIT, AL READY FILED, SHOULD BE PURSUED FOR DISMISSAL AS WITHDRAWN/ NOT PRESSED. FI LING OF CROSS OBJECTIONS BELOW THE MONETARY LIMIT MAY NOT BE CONSIDERED HENC EFORTH. SIMILARLY, REFERENCES TO HIGH COURTS AND SLPS/ APPEALS BEFORE SUPREME COURT BELOW THE MONETARY LIMIT OF RS. 50 LAKHS AND RS. 1 CRORE RESP ECTIVELY SHOULD BE PURSUED FOR DISMISSAL AS WITHDRAWN/ NOT PRESSED. REFERENCES BEFORE HIGH COURT AND SLPS/ APPEALS BELOW THESE LIMITS MAY NOT BE CONSIDE RED HENCEFORTH. 13. THIS CIRCULAR WILL APPLY TO SLPS/ APPEALS/ CROSS OB JECTIONS/ REFERENCES TO BE FILED HENCEFORTH IN SCIHCS/TRIBUNAL AND IT SHALL AL SO APPLY RETROSPECTIVELY TO PENDING SLPS/ APPEALS/ CROSS OBJECTIONS/REFERENCES. PENDING APPEALS BELOW THE SPECIFIED TAX LIMITS IN PARE 3 ABOVE MAY BE WIT HDRAWN/ NOT PRESSED. 6. NOW THE CBDT SIMPLY ENHANCED THE MONITORY LIMIT AND THE DIRECTIONS GIVEN EARLIER VIDE PARA NOS. 12 & 13 OF THE CIRCULA R NO. 3 / 2018 DT. 11/07/2018 ARE STILL INTACT WHICH IS CRYSTAL CLEAR FROM THE LA NGUAGE OF THE CIRCULAR NO. 17/2019 WHEREIN IT HAS BEEN MENTIONED THAT THERE IS ENHANCEMENT OF MONETARY LIMIT AND AMENDMENT TO CIRCULAR NO. 3 /201 8 FOR REDUCING THE LITIGATION. WE THEREFORE ARE OF THE CONFIRMED VIEW THAT THE AM ENDED CIRCULAR NO. 17/2019 NOW ISSUED BY THE CBDT IS ALSO APPLICAB LE TO THE PENDING APPEALS AS HAS BEEN SPECIFIED IN PARA 13 OF THE ORI GINAL CIRCULAR NO. 3/2018 DT. 11/07/2018 AND THAT THE DEPARTMENT OUGHT NOT HA VE FILED THE APPEALS BEFORE THE ITAT WHERE THE TAX EFFECT IS RS. 50 LACS OR LESS. IT HAS BEEN FURTHER CLARIFIED BY THE CBDT VIDE F.NO. 279/MISC./ITJ DATE D 20.08.2019 THAT THE REVISED MONETARY LIMIT MENTIONED IN CIRCULAR NO. 17 OF 2019 IS APPLICABLE TO ALL THE PENDING SLPS/ APPEALS/ CROSS-OBJECTIONS /REFERE NCES AND THAT ALL SUCH 16 PENDING APPEALS WITHIN THE REVISED LIMIT SHALL BE W ITHDRAWN BY THE DEPARTMENT ON OR BEFORE 31.10.2019. FOR THE AFORESA ID VIEW WE ARE ALSO FORTIFIED BY THE DECISION DT. 14/08/2019 OF THE COO RDINATE BENCH I.E; ITAT, AHMEDABAD BENCH A AHEMDABAD IN ITA NO. 1398/AHD/2 004 FOR THE A.Y. 1998-99 IN THE CASE OF ITO, WARD-3(2) AHMEDABAD VS. DINESH MADHAVLAL PATEL, AHMEDABAD& OTHERS WHEREIN IT HAS BEEN HELD I N PARA 5 TO 7 AS UNDER: 5. HAVING CONSIDERED THE RIVAL SUBMISSIONS AND HAVI NG PERUSED THE MATERIAL ON RECORD, WE DO NOT HAVE SLIGHTEST OF HESITATION IN H OLDING THAT THE CONCESSION EXTENDED BY THE CBDT NOT ONLY APPLIES TO THE APPEAL S TO BE FILED IN FUTURE BUT IT IS ALSO EQUALLY APPLICABLE TO THE APPEALS PENDING FOR DISPOSAL AS ON NOW. OUR LINE OF REASONING IS THIS. THE CIRCULAR DATED 8 TH AUGUST 2019 IS NOT A STANDALONE CIRCULAR. IT IS TO BE READ IN CONJUNCTION WITH THE CBDT CIRCULAR NO 3 OF 2018 (AND SUBSEQUENT AMENDMENT THERETO), AND ALL IT DOES IS TO REPLACE PARAGRAPH NOS. 3 AND 5 OF THE SAID CIRCULAR. THIS IS EVIDENT FROM THE FOLLOWING EXTRACTS FROM THE CIRCULAR DATED 8 TH AUGUST 2019: 2. AS A STEP TOWARDS FURTHER MANAGEMENT OF LITIGATION, IT HAS BEEN DECIDED BY THE BOARD THAT MONETARY LIMITS FOR FILIN G OF APPEALS IN INCOME-TAX CASES BE ENHANCED FURTHER THROUGH AMENDM ENT IN PARA 3 OF THE CIRCULAR MENTIONED ABOVE AND ACCORDIN GLY, THE TABLE FOR MONETARY LIMITS SPECIFIED IN PARA 3 OF THE CIRC ULAR SHALL READ AS FOLLOWS: S.NO. APPEALS/SLPS IN INCOME-TAX MATTERS MONETAR Y LIMIT (RS.) 1 BEFORE APPELLATE TRIBUNAL 50,00,000 2 BEFORE HIGH COURT 1,00,00,000 3 BEFORE SUPREME COURT 2,00,00,000 3. FURTHER, WITH A VIEW TO PROVIDE PARITY IN FILIN G OF APPEALS IN SCENARIOS WHERE SEPARATE ORDER IS PASSED BY HIGH ER APPELLATE AUTHORITIES FOR EACH ASSESSMENT YEAR VIS-A-VIS WHER E COMPOSITE ORDER FOR MORE THAN ONE ASSESSMENT YEARS IS PASSED, PARA 5 OF THE CIRCULAR IS SUBSTITUTED BY THE FOLLOWING PARA: '5. THE ASSESSING OFFICER SHALL CALCULATE THE TAX E FFECT SEPARATELY FOR EVERY ASSESSMENT YEAR IN RESPECT OF THE DISPUTED ISSUES I N THE CASE OF EVERY ASSESSEE. IF IN THE CASE OF AN ASSESSEE, THE DISPUT ED ISSUES ARISE IN MORE THAN ONE ASSESSMENT YEAR, APPEAL CAN BE FILED IN RE SPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF THE DISPUTED ISSUES EXCEEDS THE MONETARY LIMIT SPECIFIED IN PARA 3. NO APPEAL SHALL BE FILED IN RESPECT OF AN ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT SPECIFIED IN PARA 3. FURTHER, EV EN IN THE CASE OF COMPOSITE ORDER OF ANY HIGH COURT OR APPELLATE AUTH ORITY WHICH INVOLVES MORE THAN ONE ASSESSMENT YEAR AND COMMON ISSUES IN MORE THAN ONE ASSESSMENT YEAR NO APPEAL SHALL BE FILED IN RESPECT OF AN ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONE TARY LIMIT SPECIFIED IN PARA 3. IN CASE WHERE A COMPOSITE ORDER/ JUDGEMENT INVOLVES MORE THAN ONE ASSESSEE, EACH ASSESSEE SHALL BE DEALT WITH SEPARAT ELY' 4. THE SAID MODIFICATIONS SHALL COME INTO EFFECT FROM THE DATE OF ISSUE OF THIS CIRCULAR. 17 6. CLEARLY, ALL OTHER PORTIONS OF THE CIRCULAR NO. 3 OF 2018 (SUPRA) HAVE REMAINED INTACT. THE PORTION WHICH HAS REMAINED INT ACT INCLUDES PARAGRAPH 13 OF THE AFORESAID CIRCULAR WHICH IS AS FOLLOWS: 13. THIS CIRCULAR WILL APPLY TO SLPS/ APPEALS/ CROS S OBJECTIONS/ REFERENCES TO BE FILED HENCEFORTH IN SC/HCS/TRIBUNAL AND IT SH ALL ALSO APPLY RETROSPECTIVELY TO PENDING SLPS/ APPEALS/ CROSS OBJ ECTIONS/REFERENCES. PENDING APPEALS BELOW THE SPECIFIED TAX LIMITS IN P ARE 3 ABOVE MAY BE WITHDRAWN/ NOT PRESSED. 7. IN VIEW OF THE ABOVE DISCUSSIONS, WE HEREBY HOLD THAT THE RELAXATION IN MONETARY LIMITS FOR DEPARTMENTAL APPEALS, VIDE CBDT CIRCULAR DATED 8 TH AUGUST 2019 (SUPRA) SHALL BE APPLICABLE TO THE PENDING APPEALS IN ADDIT ION TO THE APPEALS TO BE FILED HENCEFORTH. 7. IN VIEW OF THE AFORESAID DISCUSSION ALL THE ABOV E APPEALS FILED BY THE DEPARTMENT ARE DISMISSED. 8. AS REGARDS TO THE CROSS OBJECTIONS FILED BY THE ASSESSEES THE LD. COUNSELS FOR THE ASSESSEES SUBMITTED THAT THEY HAVE THE INSTRUCTIONS TO WITHDRAW THE CROSS OBJECTIONS AND GAVE IN WRITING A S UNDER: C.O. NOT PRESSED 9. IN VIEW OF THE ABOVE CROSS OBJECTIONS FILED BY T HE ASSESSEES ARE DISMISSED AS WITHDRAWN. 10. IN THE RESULT, APPEALS OF THE REVENUE AS WELL A S CROSS OBJECTIONS OF THE ASSESSEES ARE DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 12/09/2019 ) SD/- SD/- (SANDEEP GOSAIN ) ( N.K. SAINI) JUDICIAL MEMBER VICE PRESIDENT AG DATE: 12/09/2019 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. CIT 4. THE CIT(A) 5. DR, ITAT, JODHPUR 6. GUARD FILE