ITO, Ward-4, Anand V. Nimeshbhai Ashokbhai Patel, Vallabha Vidhyanagar

ITA 1501/AHD/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 9689 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 07-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K DEV
• Keywords: Tax effect
• Section: 147; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH (BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) ITA. NO: 1501/AHD/2018 (ASSESSMENT YEAR: 2009-10) INCOME TAX OFFICER, WARD- 4, ANAND V/S NIMESHBHAI ASHOKBHAI PATEL TULSI SHYAM, NR. PUROHIT DINNING HALL, VALLABH VIDYANAGAR- 388120 PAN NO. ARUPP7738D (APPELLANT) (RESPONDENT) ITA. NO: 1610/AHD/2018 (ASSESSMENT YEAR: 2015-16) ACIT, CIRCLE-3(3), AHMEDABAD V/S SHRI GIRISHCHAND V GOYAL 6, GREEN PARK BUNGLOWS AMBLI BOPAL ROAD, AHMEDABAD-380054 PAN NO. ACJPG7980L (APPELLANT) (RESPONDENT) IT(SS)A. NO: 214/AHD/2018 (ASSESSMENT YEAR: 2010-11) JCIT (OSD), CENTRAL V/S SHRI JAYANTIBHAI G PATEL ITA NO. 1501/AHD/ 2014 AND OTHERS . A.Y. 2009-10 AND OTHERS. 2 CIRCLE-2, VADODARA 11, KRISHNA DARSHAN, OPP. VIDYAKUNJ HIGH SCHOOL, MANJALPUR, BARODA PAN NO. BJJPP9408E (APPELLANT) (RESPONDENT) IT(SS)A. NO: 217/AHD/2018 (ASSESSMENT YEAR: 2000-01) THE INCOME TAX OFFICER, WARD-2, ANAND V/S M/S. GOPAL COLD STORAGE LAMBHVEL NADIAD ROAD, LAMBHVEL TAL. & DIST. ANAND PAN NO. AAGFG6927L (APPELLANT) (RESPONDENT) IT(SS)A. NO: 244/AHD/2017 & C.O. 23/AHD/2018 (ASSESSMENT YEAR: 2011-12) DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, BARODA M/S. HEAVEN ASSOCIATES A- 23, MIT BUNGLOW, NR. AMIN PARTY PLOT, SUBHANPURA BARODA-390023 PAN NO. AAGFH1011C V/S V/S M/S. HEAVEN ASSOCIATES A- 23, MIT BUNGLOW, NR. AMIN PARTY PLOT, SUBHANPURA BARODA-390023 PAN NO. AAGFH1011C DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, BARODA (APPELLANT) (RESPONDENT) C.O. NO: 27/AHD/2018 (IN IT(SS)A NO. 250/AHD/2017) (ASSESSMENT YEAR: 2012-13) ITA NO. 1501/AHD/ 2014 AND OTHERS . A.Y. 2009-10 AND OTHERS. 3 CHETAN RAMESHCHANDRA JOGI A-23, MIT BUNGLOW, NR. AMIN PARTY PLOT, SUBHANPURA, BARODA PAN NO. AECPJ9657E V/S DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, BARODA (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S. K. DEV, SR. D.R. RESPONDENT BY : NONE ( )/ ORDER DATE OF HEARING : 12 -09-201 8 DATE OF PRONOUNCEMENT : 26 -09-2018 PER MAHAVIR PRASAD, JUDICIAL MEMBER THE PRESENT BUNCH OF APPEALS IS DIRECTED AT THE INS TANCE OF THE REVENUE AGAINST DIFFERENT ORDERS OF THE LEARNED CIT (A). THESE APPEALS HAVE BEEN TAKEN UP FOR OUT-OF-TURN HEARING, BECAUSE , ON VERIFICATION OF RECORD, IT REVEALED THAT TAX EFFECT INVOLVED IN ALL THESE APPEALS INDIVIDUALLY, BY VIRTUE OF RELIEF GRANTED BY THE CI T(A) IS LESS THAN RS.20 LAKHS, AND THEREFORE, IN VIEW OF THE CBDT INSTRUCTI ON BEARING NO.03/2018 DATED 11/07/2018, THESE APPEALS ARE NOT MAINTAINABLE BEFORE THE TRIBUNAL. CO-ORDINATE BENCH OF ITAT TRIBUNAL, AHMEDABAD HAS CONSIDERED THIS ASPECT IN THE CASE OF ITO VS. SHRI JAYANTIBHAI K. PATEL, IN ITA NO. 01/AHD/2017, ORDER DATED 16.07.2018. THE R ELEVANT PORTION READS AS UNDER: ITA NO. 1501/AHD/ 2014 AND OTHERS . A.Y. 2009-10 AND OTHERS. 4 1. THE CAPTIONED APPEAL HAS BEEN FILED AT THE INST ANCE OF THE REVENUE AGAINST THE ORDER OF THE CIT(A)-2, AHMEDABA D (CIT(A) IN SHORT), DATED 03.10.2016 ARISING IN THE ASSESSMENT ORDER DATED 16.12.2015 PASSED BY THE ASSESSING OFFICER (AO) UND ER S. 144 R.W.S. 147 OF THE INCOME TAX ACT, 1961 (THE ACT) CONCERNIN G ASSESSMENT YEAR 2012-13. 2. THE GROUNDS OF APPEAL RAISED BY THE REVENUE REA DS AS UNDER:- 1. THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS BY CONFIRMING RS.4,99,284/- AS AGAINST THE TOTAL DISALLOWANCE MAD E BY AO OF RS.31,14,757/- (DIESEL EXPENSES RS.24,77,365 INTERE ST ON VEHICLE LOAN OF RS.1,61,136/- AND VEHICLE REPAIRING EXPENSES OF RS. 4,76,256). 2. THE LD. CIT(A) HAS ERRED IN LAW AND ON FACTS BY DELETING DISALLOWANCE U/S.41(1) OF THE ACT ON VEHICLE LOAN LIABILITY OF R S.7,23,444/-. 3. AT THE TIME OF HEARING, IT WAS SUBMITTED BY THE LD.AR FOR THE ASSESSEE THAT THE APPEAL FILED BY THE REVENUE IS HI T BY RECENTLY ISSUED CBDT CIRCULAR NO.3 OF 2018 DATED 11/07/2018 REVISING THE PREVIOUS THRESHOLDS PERTAINING TO TAX EFFECTS. AS PER AFORESAID CIRCULAR, ALL PENDING APPEALS FILED BY REVENUE ARE LIABLE TO BE DISMISSED AS A MEASURE FOR REDUCING LITIGATION WHER E THE TAX EFFECT DOES NOT EXCEED THE PRESCRIBED MONETARY LIMIT WHICH IS NOW REVISED AT RS.20 LAKHS. IN THE INSTANT CASE, THE TAX EFFEC T ON THE DISPUTED ISSUES RAISED BY THE REVENUE IS STATED TO BE NOT EX CEEDING RS.20 LAKHS AND THEREFORE APPEAL OF THE REVENUE IS REQUIR ED TO BE DISMISSED IN LIMINE. 4. THE LD.DR FOR THE REVENUE FAIRLY ADMITTED THE AP PLICABILITY OF THE CBDT CIRCULAR NO. 3 OF 2018. ACCORDINGLY, AP PEAL OF THE REVENUE IS DISMISSED AS NOT MAINTAINABLE. HOWEVER, IT WILL BE OPEN TO THE REVENUE TO SEEK RESTORATION OF ITS APPEAL ON SHOWING INAPPLICABILITY OF THE AFORESAID CBDT CIRCULAR IN A NY MANNER. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. 2. IN PARITY WITH THE ORDER OF THE CO-ORDINATE BENCH O F TRIBUNAL CITED SUPRA, WE ALSO DISMISS ALL THESE APPEALS BEFORE US IN THE SAM E TERM AS LAID DOWN BY THE TRIBUNAL IN THE ABOVE ORDER. IN VIEW OF THE ABOVE, ALL THE APPEALS AND RESPECTIVE CROSS OBJECTIONS, IF ANY, ARE DISMISSED. ITA NO. 1501/AHD/ 2014 AND OTHERS . A.Y. 2009-10 AND OTHERS. 5 3. IN THE RESULT, ALL THE APPEALS OF THE REVENUE AN D RESPECTIVE COS. OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 26 - 09 - 2018 SD/- SD/- (PRAMOD KUMAR) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 26/09/2018 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD