The ITO, Ward-1(1), Bhavnagar V. Shri Vinodbhai Shivlal Bhuvariya (Thakkar), Bhavnagar

ITA 1377/AHD/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1047 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 07-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ./ITA NO. 1377/AHD/2017 ( / ASSESSMENT YEAR : 2008-09 ) THE INCOME TAX OFFICER WARD-1(1) BHAVNAGAR / VS. SHRI VINODBHAI SHIVLAL BHUVARIYA (THAKKER) 308, STREET NO.5 VIJAYRAJNAGAR BHAVNAGAR ./ ./ PAN/GIR NO. : ACMPT 5499 A ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI LALIT P. JAIN, SR.DR / RESPONDENT BY : NONE / DATE OF HEARING 13/03/2019 !'# / DATE OF PRONOUNCEMENT 19/03/2019 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE REVENUE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TA X (APPEALS)6, AHMEDABAD [CIT(A) IN SHORT] VIDE APPEAL NO.CIT(A)-6 /195/14-15, DATED 24/03/2017 ARISING IN THE ASSESSMENT ORDER PASSED UNDER S.143(3) R.W.S. 147 OF THE INCOME TAX ACT, 1961(HEREINAFTER REFERR ED TO AS 'THE ACT') DATED 20/03/2014 RELEVANT TO ASSESSMENT YEAR (AY) 2008-09. 2. AT THE TIME OF THE HEARING, WE OBSERVE THAT THE TAX EFFECT IN THE APPEAL FILED BY THE REVENUE IS LESS THAN RS. 20 LAC S. AS PER THE CIRCULAR NO. 3 OF 2018 DATED 11/07/2018 ISSUED BY CBDT RECEN TLY ALL PENDING ITA NO.1377/AHD/2017 ITO VS. SHRI VINODBHAI SHIVLAL BHUVARIYA (THAKKER) ASST .YEAR - 2008-09 - 2 - APPEALS FILED BY REVENUE ARE LIABLE TO BE DISMISSED / WITHDRAWN/ NOT PRESSED TO REDUCE THE LITIGATION WHERE THE TAX EFFE CT DOES NOT EXCEED THE PRESCRIBED MONETARY LIMIT, I.E., RS.20 LACS. THE R ELEVANT EXTRACT OF THE CIRCULAR IS REPRODUCED BELOW: 2. IN SUPERSESSION OF THE ABOVE CIRCULAR, IT HAS BEEN DECIDED BY THE BOARD THAT DEPARTMENTAL APPEALS MAY BE FILED ON MER ITS BEFORE INCOME TAX APPELLATE TRIBUNAL AND HIGH COURTS AND S LPS/ APPEALS BEFORE SUPREME COURT KEEPING IN VIEW THE MO NETARY LIMITS AND CONDITIONS SPECIFIED BELOW. 3. HENCEFORTH, APPEALS/ SLPS SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMITS GIVE N HEREUNDER: S. NO. APPEALS/ SLPS IN INCOME-TAX MATTERS MONETARY LIMIT (RS.) 1. BEFORE APPELLATE TRIBUNAL 20,00,000 2. BEFORE HIGH COURT 50,00,000 3. BEFORE SUPREME COURT 1,00,00,000 2.1. THE MONETARY LIMIT FOR FILING THE APPEALS B Y THE REVENUE BEFORE THE TRIBUNAL HAS BEEN INCREASED TO RS. 20 LACS. IT IS ALSO CLARIFIED IN THE SAID CIRCULAR THAT THE SAID MONETARY LIMIT IS APPLI CABLE RETROSPECTIVELY EVEN TO THE APPEALS PENDING BEFORE THE TRIBUNAL. TH E CBDT HAS ALSO INSTRUCTED THAT SUCH PENDING APPEALS BELOW THIS SPE CIFIED TAX LIMIT OF RS.20 LACS MAY BE WITHDRAWN / NOT PRESSED. 2.2. IN THE CASE ON HAND, IT WAS NOTICED THAT THE TAX EFFECT ON THE DISPUTED ISSUES RAISED BY THE REVENUE IS CLAIMED TO BE LESS RS.20 LAKHS. THEREFORE APPEAL OF THE REVENUE IS REQUIRED TO BE D ISMISSED IN LIMINE IN TERMS OF THE ABOVE CIRCULAR. ITA NO.1377/AHD/2017 ITO VS. SHRI VINODBHAI SHIVLAL BHUVARIYA (THAKKER) ASST .YEAR - 2008-09 - 3 - 3. THE LD. DR FOR THE REVENUE FAIRLY AGREED ON THE APPLICABILITY OF THE CBDT CIRCULAR NO. 3 OF 2018. ACCORDINGLY, THE A PPEAL OF THE REVENUE IS DISMISSED AS NOT MAINTAINABLE. HOWEVER, THE REVENUE IS ON THE LIBERTY TO MOVE THE MISCELLANEOUS APPLICATION T O RECALL THE ORDER IF THE TAX EFFECT EXCEEDS THE THRESHOLD LIMIT OR THE C ASE OF THE REVENUE FALLS IN ANY OF THE EXCEPTION PROVIDED IN THE AFORESAID C BDT CIRCULAR IN ANY MANNER. THE MA SHALL BE FILED WITHIN THE PRESCRIBED TIME. HENCE THE APPEAL OF THE REVENUE IS DISMISSED. 4. IN THE RESULT, THE APPEAL FILED BY THE DEPARTME NT IS DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 19/03/2019 SD/- SD- (MAHAVIR PRASAD) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 19/03/2019 &.., .(.. / T.C. NAIR, SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. )*+ , / CONCERNED CIT 4. , ( ) / THE CIT(A)-6, AHMEDABAD 5. /01 ((*+ , *+# , ) / DR, ITAT, AHMEDABAD 6. 145 6 / GUARD FILE. / BY ORDER, / ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) $%, / ITAT, AHMEDABAD