INCOME TAX OFFICER, WARD-2-1, ALWAR V. SHRI DINESH KUMAR SAINI, ALWAR

ITA 1345/JPR/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5162 (ITAT-JAIPUR)
• Duration Of Justice: 8 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 30-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAJIV SOGANI C A DHK
• Keywords: Tax effect

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES B, JAIPUR JH JES'K LH 'KEKZ] YS[KK LNL; ,OA JH FOT; IKY JKO] U;KF;D LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM VK;DJ VIHY LA -@ ITA NOS. 1344 & 1345/JP/2018 FU/KZKJ.K O'KZ@ ASSESSMENT YEARS : 2009-10 & 2010-11 I.T.O., WARD 2(1), ALWAR. C UKE VS. SHRI DINESH KUMAR SAINI, S/O- LATE KANHAIYA LAL SAINI, 35, MANU MARG HOUSING BOARD, ALWAR- 301001. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO. ACGPB 4141 B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS @ REVENUE BY: MS. ANURADHA (JCIT) FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI RAJIV SOGANI (CA) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 20/08/2019 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 22/08/2019 VKNS'K@ ORDER PER: R.C. SHARMA, A.M. THESE APPEALS BY THE REVENUE ARE DIRECTED AGAINST THE SEPARATE ORDERS DATED 11/09/2018 OF LD. CIT(A), ALWAR FOR THE A.Y. 2009-10 & 2010-11 IN THE MATTER OF ORDER PASSED U/S 147/148/143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT). 2. AS PER GROUNDS OF APPEALS, TAX EFFECT IN RESPECT OF RELIEF GRANTED BY THE LD. CIT(A) WORKS OUT TO BE LESS THAN RS. 50.00 LACS, THEREFORE, IN VIEW OF THE CBDT CIRCULAR NO. 17/2019 DATED 08/08/2019 THESE APPEALS DESERVE TO BE DISMISSED. ITA NO. 1344 & 1345/JP/2018 ITO VS DINESH KUMAR SAINI 2 3. CBDT CIRCULAR NO. 17 OF 2019 DATED 08.08.2019 READS AS UNDER:- FURTHER ENHANCEMENT OF MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPARTMENT BEFORE INCOME TAX APPELLATE TRIBUNAL, HIGH COURTS AND SLPS/APPEALS BEFORE SUPREME COURT - AMENDMENT TO CIRCULAR 3 OF 2018 - MEASURES FOR REDUCING LITIGATION. CIRCULAR NO. 3/2018 DATED 11TH JULY 2018 HAS BEEN REPLACED BY CIRCULAR NO. 17/2019 DATED 8TH AUGUST 2019 TO ENHANCE MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPARTMENT BEFORE INCOME TAX APPELLATE TRIBUNAL, HIGH COURTS AND SLPS/APPEALS BEFORE SUPREME 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 EFFECT SEPARATELY FOR EVERY ASSESSMENT YEAR IN RESPECT OF THE DISPUTED ISSUES IN THE CASE OF EVERY ASSESSEE. IF, IN THE CASE OF AN ASSESSEE, THE DISPUTED ISSUES 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 DISPUTED ISSUES EXCEEDS THE MONETARY LIMIT. NO APPEAL SHALL BE FILED IN RESPECT OF AN ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE 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 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 MONETARY LIMIT. IN CASE WHERE A COMPOSITE ORDER/ JUDGMENT INVOLVES MORE THAN ONE ASSESSEE, EACH ASSESSEE SHALL BE DEALT WITH SEPARATELY. 4. SINCE THE TAX EFFECT IS LESS THAN RS. 50.00 LACS, THE APPEALS OF THE REVENUE DESERVE TO BE DISMISSED. BEFORE PARTING WITH THE MATTER, IT IS ITA NO. 1344 & 1345/JP/2018 ITO VS DINESH KUMAR SAINI 3 MADE CLEAR THAT THE DEPARTMENT IS AT LIBERTY TO FILE MISC. APPLICATION, IF THE TAX EFFECT IS FOUND TO BE MORE THAN RS. 50.00 LACS OR THE CASE FALLS IN ANY OF THE EXCEPTIONS OF THE CIRCULAR. 5. IN THE RESULT, BOTH THE APPEALS OF THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND AUGUST, 2019. SD/- SD/- FOT; IKY JKO JES'K LH 'KEKZ (VIJAY PAL RAO) (RAMESH C SHARMA) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKA D@ DATED:- 22 ND AUGUST, 2019 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT-THE I.T.O., WARD 2(1), ALWAR. 2. IZR;FKHZ @ THE RESPONDENT- SHRI DINESH KUMAR SAINI, ALWAR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 1344 & 1345/JP/2018) VKNS 'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR