The ITO, Ward-3(3)(3), Ahmedabad V. Nilay B Patel, Ahmedabad

ITA 1341/AHD/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8324 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 18-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SIDDHARTH SHAH
• Keywords: Tax effect

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ ‘बी’ अहमदाबाद। अहमदाबाद।अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD (through web-based video conferencing platform) ] ] ] ] BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No. 1341/Ahd/2019 Assessment Years : 2014-15 Income Tax Officer, Ward 3(3)(3), Ahmedabad Vs Nilay B. Patel, A/802, Maruti Tower, Shivranjani Char Rasta, Satellite, Ahmedabad-380015 PAN : AAXPP 3162 F अपीलाथ牸 अपीलाथ牸अपीलाथ牸 अपीलाथ牸/ (Appellant) 灹त् 灹त् 灹त् 灹त् यथ牸 यथ牸यथ牸 यथ牸/ (Respondent) Revenue by : Shri Kamlesh Makwana, Sr DR Assessee by : Shri Siddharth Shah, AR सुनवाई क琉 तारीख/Date of Hearing : 10/11/2021 घोषणा क琉 तारीख /Date of Pronouncement: 17/11/2021 आदेश आदेशआदेश आदेश/O R D E R PER RAJPAL YADAV, VICE PRESIDENT : The Revenue is in appeal before the Tribunal against the order of the learned Commissioner of Income-Tax (Appeals)-3, Ahmedabad dated 28.06.2019 passed for Assessment Year 2014-2015. 2. The ground taken by the Revenue is as follows:- “The Ld. CIT(A) has erred in law and on facts in deleting the addition of Rs.56,579/- made by Assessing Officer on account of disallowance of weighted deduction claimed u/s 35(1)(ii) of the Act for the donation made to “The School of Human Genetics & Population Health” even though the said trust was found indulged in accommodation entry and that its registration had been cancelled retrospectively w.e.f. 01.04.2007 by CBDT vide notification dated 15.09.2016.” 3. At the outset, the learned Counsel for the assessee submitted that the appeal of the Revenue needs to be dismissed on account of low tax effect in view of the CBDT Circular No. 17 of 2019 dated 08.08.2019. The ld. ITA No. 1341/Ahd/2019 ITO Vs. Nilay B Patel AY : 2014-15 2 Departmental Representative fairly admitted that the tax effect is less than the limit prescribed by the aforesaid CBDT Circular. 4. We have heard both the parties and perused the material available on record. We find that this appeal of the Revenue is no longer maintainable in view of the CBDT Circular No. 17 of 2019 dated 08.08.2019. The mandatory limit for cases in which Revenue can challenge the relief granted by the CIT(A) now stands enhanced to Rs.50 lakhs. This concession granted by the Central Board of Direct Taxes (CBDT) is retrospective in effect inasmuch as it applies to all pending appeals as well. In view of the above position, the appeal of the Revenue is no longer maintainable and is dismissed as such. 5. It is, however, made clear that on re-verification at the end of the Assessing Officer if it comes out that the tax effect of more than Rs.50 lakhs is being involved in the appeal or the appeal falls within the exemption clause of the Circular, then the Revenue will be at liberty to file Miscellaneous Application to recall the Tribunal order. The application should be filed within time limit prescribed in the Act. 6. In the result, appeal of the Revenue is dismissed due to low tax effect. Order pronounced in the Court on 17 th November 2021 at Ahmedabad. Sd/- Sd/- (WASEEM AHMED) (RAJPAL YADAV) ACCOUNTANT MEMBER VICE-PRESIDENT Ahmedabad, Dated 17/11/2021 *Bt ITA No. 1341/Ahd/2019 ITO Vs. Nilay B Patel AY : 2014-15 3 आदेश क琉 灹ितिलिप अ灡ेिषत/Copy of the Order forwarded to : 1. अपीलाथ牸 / The Appellant 2. 灹瀄यथ牸 / The Respondent. 3. संबंिधत आयकर आयु猴 / Concerned CIT 4. आयकर आयु猴)अपील (/ The CIT(A)- 5. िवभागीय 灹ितिनिध ,आयकर अपीलीय अिधकरण/DR,ITAT, Ahmedabad, 6. गाड榁 फाईल /Guard file. आदेशानुसार/ BY ORDER, TRUE COPY सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण ITAT, Ahmedabad 1. Date of dictation- ...15.11.2021...... 2. Date on which the typed draft is placed before the Dictating Member ...15.11.2021............ Other member ......17..11.2021............... 3. Date on which the approved draft comes to the Sr.P.S./P.S. - ......17..11.2021............ 4. Date on which the fair order is placed before the Dictating Member for Pronouncement ..17..11.2021.. 5. Date on which the file goes to the Bench Clerk...17..11.2021................ 6. Date on which the file goes to the Head Clerk.................................. 7. The date on which the file goes to the Assistant Registrar for signature on the order..................... 8. Date of Despatch of the Order..................