The ITO, Ward-1, Bardoli V. Shri Shabirkhan Mohmedkhan Pathan, Surat

ITA 1178/AHD/2017

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 2000 (ITAT-SURAT)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 12-05-2017
• Court: TRIBUNAL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT , , BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER . / ITA NO.1178/AHD/2017/SRT / ASSESSMENT YEAR: 2012-13 THE INCOME-TAX OFFICER, WARD-1, BARDOLI 394 601. VS. SABBIRKHAN MOHMEDKHAN PATHAN, SHOP NO.9, FIRDOSH SHOPPING CENTRE, KUM CHAR RASTA, PALOD, TAL.MANGROL, DIST.SURAT 394 160. [PAN: ABTPP 7067 N] ( / APPELLANT) ( !' /RESPONDENT) / ASSESSEE BY : NONE /REVENUE BY : SHRI R.P.RASTOGI SR.DR /DATE OF HEARING : 05-10-2018 /DATE OF PRONOUNCEMENT : 05-10-2018 / ORDER PER C.M.GARG, JUDICIAL MEMBER: THIS APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX(APPEALS)-1, SURAT (CIT( A) FOR SHORT) DATED 28.02.2016 FOR THE ASSESSMENT YEAR 2012-13. 2 ITA NO.1178/AHD/2017/SRT (A.Y: 2011-12) SABBIRKHAN MOHMEDKHAN PATHAN 2. WE HAVE HEARD THE LD. DEPARTMENTAL REPRESENTATIV E AND PERUSED THE MATERIAL AVAILABLE ON RECORD AND FIND THAT TAX EFFECT INVOLVED IN THIS APPEAL IS BELOW RS. 20 LAKHS. THE LD. DR ALSO DID N OT DISPUTE THIS FACT. WE FIND THAT THE CBDT VIDE CIRCULAR NO.3/2018 DATED 11.07.2018 [F.NO.279/MISC.142/2007-ITJ (PT)] HAS REVISED THE M ONETARY LIMIT FOR FILING OF APPEAL BEFORE TRIBUNAL FIXING THE TAX EFFECT LIM IT AT RS.20 LACS. THE SAID CIRCULAR SUPERSEDES THE EARLIER CIRCULAR(S) ISSUED ON THE SUBJECT OF TAX EFFECT AND APPLIES TO ALL PENDING APPEAL RETROSPECT IVELY. THE BOARD HAS PROVIDED EXCEPTIONS PROVIDED UNDER PARA 10 OF THE C IRCULAR WHEREIN IT HAS BEEN PROVIDED THAT THE ISSUES RELATED IS TO BE CONT ESTED (A) WHERE THE CONSTITUTION VALIDITY OF THE PROVISION OF THE ACT O R (B) RULE IS UNDER CHALLENGE OR (C) WHERE BOARD`S ORDER, NOTIFICATION, INSTRUCTION OR CIRCULAR HAS BEEN HELD TO BE ILLEGAL OR ULTRA VIRES, OR WHER E REVENUE AUDIT OBJECTIONS HAS BEEN ACCEPTED BY THE DEPARTMENT OR (D) WHERE THE ADDITION RELATES TO UNDISCLOSED FOREIGN ASSETS/BANK ACCOUNTS, ETC. 3. WE FIND THAT THE PRESENT CASE DOES NOT FALL WITH IN THE EXCEPTIONS CLAUSE AND THE TAX DEMAND IS LESS THAN RS.20 LACS. THEREFORE, THE PRESENT APPEAL IS NOT MAINTAINABLE AS PER RECENT CIRCULAR ( SUPRA) AND HENCE THE SAME IS DISMISSED. HOWEVER, WE MAY MAKE IT CLEAR TH AT THE REVENUE IS AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALLING THIS ORDER, IF IT COMES TO THE 3 ITA NO.1178/AHD/2017/SRT (A.Y: 2011-12) SABBIRKHAN MOHMEDKHAN PATHAN NOTICE OF THE ASSESSING OFFICER THAT THE TAX EFFECT IS MORE THAN THE MONETARY LIMIT PRESCRIBED UNDER CIRCULAR OR REVENUE `S CASE FALLS WITHIN THE AMBIT OF THE EXCEPTIONS PROVIDED IN THE CIRCULA R. 4. IN THE RESULT, THE APPEAL OF THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 5 TH OCT, 2018. / SURAT; DATED : 5 TH OCTOBER, 2018. ! $ / COPY OF THE ORDER IS FORWARDED TO : 1. /THE APPELLANT; 2. /THE RESPONDENT; 3. # ( ) /THE CIT(A)-1, SURAT; 4. PRL. CIT, SURAT; 5. , , / DR, ITAT, SURAT; 6. / GUARD FILE. / BY ORDER , //TRUE COPY// ) / ASSISTANT REGISTRAR , / ITAT, SURAT SD/- SD/- ( ) ( O.P.MEENA ) / ACCOUNTANT MEMBER ( ) (C.M.GARG) /JUDICIAL MEMBER