The ITO, Silvassa Ward, SILVASSA V. Smt. Neelu Manoj Kothari, SILVASSA

ITA 1722/AHD/2016

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5315 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 7 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 24-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

ITO, SILVASSA WARD, SILVASSA VS. SMT.NEELU MANOJ KOTHARI/ITA NO.1722/AHD/2016 FOR A.Y. 2009-10 PAGE 1 OF 2 , , IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, HON'BLE JUDICIAL MEMBER AND SHRI O.P.MEENA, HON'BLE ACCOUNTANT MEMBER . . ./ I.T.A NO.1722/AHD/2016 [ [ / ASSESSMENT YEAR: 2009-10 THE INCOME TAX OFFICER, SILVASSA WARD, SILVASSA. V S. SMT. NEELU MANOJ KOTHARI, 23, OIDC HOUSING COMPLEX, NAROLI ROAD, SILVASSA. [PAN: ACFPK 2352 N] / APPELLANT /RESPONDENT [ /ASSESSEE BY SHRI LOKESH KHADARI CA /REVENUE BY MRS. ANUPAM SINGLA SR.DR / DATE OF HEARING: 03.02.2020 /PRONOUNCEMENT ON: 03.02.2020 /O R D E R PER SANDEEP GOSAIN, JM: 1. THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LD.COMMISSIONER OF INCOME TAX(APPEALS), VALSAD DATED 21.04.2016 FOR THE ASSESSMENT YEAR 2009-10. 2. WE HAVE HEARD THE ABOVE APPEAL, AND FIND THAT THE TAX EFFECT INVOLVED, IS BELOW RS.50LAKHS. THE CBDT VIDE CIRCULAR NO.17/2019 DATED 8 TH AUGUST 2019 [F.NO.279/ MISC.142/ 2007-ITJ (PT)] BY AMENDING PARA 3 OF CBDT CIRCULAR NO.3/2018 DATED 11.07.2018 HAS ENHANCED THE MONETARY LIMIT FOR FILING OF APPEAL BEFORE TRIBUNAL AT RS.50 LAKHS AND HAS ALSO REMOVED ANOMALY IN PARA 5 OF SAID CIRCULAR NO. 3/2018.WE FIND THAT THE PRESENT CASE DO NOT FALL WITHIN THE EXCEPTIONS CLAUSE 10 OF SAID CIRCULAR NO.3/2018. FURTHER, THE ABOVE CIRCULAR IS ALSO APPLICABLE TO ALL PENDING ITO, SILVASSA WARD, SILVASSA VS. SMT.NEELU MANOJ KOTHARI/ITA NO.1722/AHD/2016 FOR A.Y. 2009-10 PAGE 2 OF 2 APPEALS AS CLARIFIED BY THE CBDT VIDE LETTER DATED 20.08.2019 [F.NO.279/MISC./M-93/2018-ITJ] AND IN THE LIGHT OF JUDGEMENT OF HON`BLE SUPREME COURT IN THE CASE OF PR. CIT, JAIPUR V. MEENAKSHI MODI SLP (CIVIL) DIARY NO. 25076 OF 2019-DATED 16.08.2019 WHEREIN THE HON'BLE SUPREME COURT HAS DISMISSED THE APPEAL OF REVENUE, AS TAX INVOLVED WAS LESS THAN RS. 2 CRORES. THEREFORE, THE PRESENT APPEALS ARE NOT MAINTAINABLE AS PER ABOVE CIRCULAR NO. 17/2019, HENCE DISMISSED AS WITHDRAWN. HOWEVER, THE REVENUE IS AT LIBERTY TO APPROACH TO THIS TRIBUNAL FOR RECALLING THIS ORDER, IF IT COMES TO THE NOTICE OF THE AO THAT THE TAX EFFECT IS MORE THAN THE MONETARY LIMIT PRESCRIBED UNDER THE SAID CIRCULAR OR THE APPEAL(S) IS FALLS WITHIN THE AMBIT OF THE EXCEPTIONS PROVIDED UNDER THE SAID CIRCULAR. 3. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. 4. ORDER PRONOUNCED IN THE OPEN COURT ON 03-02-2020. SD/- SD/- (O.P.MEENA) (SANDEEP GOSAIN) ( /ACCOUNTANT MEMBER) ( /JUDICIAL MEMBER) / SURAT, DATED : 3 RD FEBRUARY , 2020/ S.GANGADHARA RAO, SR.PS COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/GUARD FILE OF ITAT. BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, SURAT