The ACIT, Circle-10, Ahmedabad V. Smt. Pushpaben K.Vasa, Ahmedabad

ITA 1304/AHD/2011

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1815 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 year(s) 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 24-04-2020
• Assessment Year: 2007-2008
• Appeal Filed On: 02-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R R MAKWANA
• Assessee Lawyers: S N SOPARKARSR
• Keywords: Retrospective amendment; Tax effect
• Section: 143(3); 268A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER THE ACIT, CIRCLE-10, AHMEDABAD (APPELLANT) VS SMT. PUSHPABEN K. VASA, ASHOKWADI, PANCHVATI, ELLIS BRIDGE, AHMEDABAD PAN:ABPPV3704R (RESPONDENT) REVENUE BY: SHRI R.R. MAKWANA, SR. D.R. ASSESSEE BY: SHRI S.N. SOPARKAR, SR. A.R. AND SHRI PARIN S HAH, A.R. DATE OF HEARING : 13-01-2021 DATE OF PRONOUNCEMENT : 19-02-2021 /ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- THIS REVENUES APPEAL FOR A.Y. 2007-08, ARISES FROM ORDER OF THE CIT(A)- XVI, AHMEDABAD DATED 25-02-2011, IN PROCEEDINGS UN DER SECTION 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. 2. AT THE OUTSET, AFTER GOING THROUGH THE GROUNDS O F APPEAL AND THE IMPUGNED ORDERS OF THE REVENUE AUTHORITIES BELOW, A QUERY WA S RAISED BY THE BENCH AS TO APPLICABILITY AND MAINTAINABILITY OF THE APPEAL FIL ED BY THE REVENUE IN VIEW OF RECENT CBDT CIRCULAR NO. 17/2019 DATED 8.8.2019 RES TRICTING THE FILLING OF THE APPEAL BY THE REVENUE WHERE THE TAX EFFECT IS BELOW RS.50 LAKHS, THE LD. DR DID ITA NO. 1304/AHD/2011 ASSESSMENT YEAR 2007-08 I.T.A NO. 1304/AHD/2011 A.Y. 2007-08 PAGE NO ACIT VS. SMT. PUSHPABEN K. VASA 2 NOT DISPUTE THE SAME AND SUBMITTED THAT THE ISSUE I S LEFT TO THE TRIBUNAL TO BE DECIDED IN ACCORDANCE WITH LAW. 3. WE FIND THAT THE APPEAL OF THE REVENUE IS PRESEN TED ON 2.5.2011. ON 8.8.2019 THE CBDT HAS ISSUED INSTRUCTIONS BEARING N O. 17 OF 2019 PROHIBITING ITS SUBORDINATE AUTHORITIES FROM FILING OF THE APPEAL T O THE TRIBUNAL AGAINST THE ORDER OF THE CIT(A) WHERE THE TAX EFFECT BY VIRTUE OF THE RELIEF GIVEN BY THE CIT(A) IS LESS THAN RS.50 LAKHS. THE INSTRUCTIONS HAVE BEEN MADE APPLICABLE WITH RETROSPECTIVE EFFECT, MEANING THEREBY, THESE INSTRU CTIONS ARE APPLICABLE ON PENDING APPEALS ALSO. IN THE PRESENT CASE, TAX EFFECT ON THE TOTAL INCOME ASSESSED MINUS THE TAX THAT WOULD HAVE BEEN CHARGEABLE HAD SUCH TO TAL INCOME BEEN REDUCED BY THE AMOUNT OF INCOME IN RESPECT OF THE ISSUE AGAINS T WHICH APPEAL IS FILED, IS LESS THAN RS.50 LAKHS. FURTHER, THE CASE OF THE REVENUE DOES NOT FALL WITHIN THE AMBIT OF EXCEPTIONS PROVIDED IN THE CIRCULAR. THUS, KEEPING IN VIEW THE ABOVE CBDT CIRCULAR AND PROVISIONS OF SECTION 268A OF THE INCO ME TAX ACT, WE ARE OF THE VIEW THAT THE PRESENT APPEAL OF THE REVENUE DESERVES TO BE DISMISSED. IT IS ACCORDINGLY DISMISSED. HOWEVER, IT IS OBSERVED THAT IN CASE ON RE-VERIFICA TION AT THE END OF THE AO IT COMES TO THE NOTICE THAT THE TAX EFFECT IS MORE OR REVENUES CASE FALLS WITHIN THE AMBIT OF EXCEPTIONS PROVIDED IN THE CIRCULAR, THEN THE DEPARTMENT WILL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALL OF THIS ORDER. SUCH APPLICATION SHOULD BE FILED WITHIN THE TIME PERIOD PRESCRIBED IN THE ACT. IN V IEW OF THE ABOVE, THE APPEAL OF THE REVENUE IS DISMISSED DUE TO LOW TAX EFFECT. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 19-02-2021 SD/- SD/- (MADHUMITA ROY) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER I.T.A NO. 1304/AHD/2011 A.Y. 2007-08 PAGE NO ACIT VS. SMT. PUSHPABEN K. VASA 3 AHMEDABAD : DATED 19/02/2021 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,