Assistant Commissioner of Income tax, Pune V. Avinash Nivrutti Bhosale, Pune

ITA 1372/PUN/2017

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9234 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 30-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRI
• Assessee Lawyers: NIMIT GUJRATHI
• Keywords: Tax effect
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / ITA NO . 1 372 /PUN/201 7 / ASSESSMENT YEAR : 201 2 - 13 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2, PUNE ....... / APPELLANT / V/S. SHRI AVINASH NIVRUTTI BHOSALE, 2, ABIL HOUSE, RANGE HILL CORNER, GANESH KHIND ROAD, PUNE 411007 PAN : ABTPB8151F / RESPONDENT ASSESSEE BY : S HRI NIKHIL PATHAK & SHRI NIMIT GUJRATHI REVENUE BY : SHRI PANKAJ GARG / DATE OF HEARING : 1 7 - 09 - 2019 / DATE OF PRONOUNCEMENT : 19 - 09 - 2019 / ORDER PER S.S. VISWANETHRA RAVI, JM : THIS APPEAL BY THE REVENUE AGAINST THE ORDER DATED 27 - 02 - 2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 3, PUNE FOR ASSESSMENT YEAR 201 2 - 13. 2 ITA NO. 1372/PUN/2017, A.Y. 2012 - 13 2. THE LD. AR, SHRI NIKHIL PATHAK ALONG WITH SHRI NIMIT GUJRATHI SUBMITTED AT THE OUTSET THAT THE APPEAL OF REVENU E IS LIABLE TO BE DISMISSED ON ACCOUNT OF LOW TAX EFFECT IN TERMS OF RECENT CBDT CIRCULAR NO. 17/2019, DATED 08 - 08 - 2019. THE LD. AR SUBMITTED THAT THE DEPARTMENT IN APPEAL ASSAILING THE FINDINGS OF COMMISSIONER OF INCOME TAX (APPEALS) IN RESTRICTING THE D ISALLOWANCE ON HELICOPTER EXPENSES TO 1/7 TH INSTEAD OF 1/4 TH DISALLOWED BY THE ASSESSING OFFICER. 3. THE LD. DR, SHRI PANKAJ GARG FAIRLY ADMITTED THAT IN THE PRESENT APPEAL BY THE DEPARTMENT TAX EFFECT IS LESS THAN RS.50 LAKHS. 4. HEARD BOTH PARTIES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. THE LD. AR SUBMITTED THAT THE DEPARTMENT IN APPEAL HAS ASSAILING THE FINDINGS OF COMMISSIONER OF INCOME TAX (APPEALS) IN RESTRICTING THE DISALLOWANCE ON HELICOPTER EXPENSES TO 1/7 TH INSTEAD OF 1/4 TH DISALLOWED BY THE ASSESSING OFFICER. UNDISPUTEDLY, THE TAX EFFECT INVOLVED IN APPEAL IS LESS THAN THE MONETARY LIMIT PRESCRIBED BY THE RECENT CBDT CIRCULAR NO. 17/2019, DATED 08 - 08 - 2019 FOR FILING OF APPEALS BEFORE THE TRIBUNAL BY THE DEPARTMENT . THE CBDT VIDE CIRCULAR DATED 08 - 08 - 2019 (SUPRA) HAS AMENDED PARA 3 OF CIRCULAR NO. 3 OF 2018 DATED 11 - 07 - 2018 THEREBY ENHANCING MONETARY LIMIT OF TAX EFFECT FROM RS.20 LAKHS TO RS.50 LAKHS FOR FILING OF APPEALS BY THE DEPARTMENT BEFORE THE TRIBUNAL. THU S, WITHOUT GOING INTO MERIT OF THE ISSUES RAISED IN THE APPEAL, IN VIEW OF THE CBDT CIRCULAR (SUPRA) THE PRESENT APPEAL OF THE REVENUE IS DISMISSED ON ACCOUNT OF LOW TAX EFFECT. 3 ITA NO. 1372/PUN/2017, A.Y. 2012 - 13 5. BEFORE PARTING, WE CLARIFY HERE THAT THE REVENUE SHALL BE AT LIBERTY TO AP PROACH THE TRIBUNAL FOR RESTORATION OF APPEAL, WITH THE REQUISITE MATERIAL TO SHOW THAT THE APPEAL IS PROTECTED BY THE EXCEPTIONS PRESCRIBED IN PARA 10 OF THE CIRCULAR DATED 11 - 07 - 2018 AND ITS AMENDMENT DATED 20 - 08 - 2018. 6. IN THE RESULT, APPEAL OF TH E REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH SEPTEMBER, 2019. SD/ - SD/ - ( R.S. SYAL ) ( S.S. VISWANETHRA RAVI ) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 19 TH SEPTEMBER, 2019 RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 3, PUNE 4. THE PR. COMMISSIONER OF INCOME TAX - 2, PUNE 5. , , , / DR, ITAT, B BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE