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

ITA 1723/AHD/2016

• Counselvise Citation: [2016] 118 COUNSELVISE.COM (IT) 2331 (ITAT-SURAT)
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 24-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B P K
• Keywords: Audit objection; Tax effect

Judgement Text

SMT.PURNIMA SUNIL AGRAWAL & OTHERS ITA NOS 2955, 3324 TO 3326, 1723 AND 1575 OF 2014, 15 & 16 PAGE 1 OF 4 , , IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT . . , . . , BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER . . ./I.T.A. NO.2955/AHD/2015/SRT /ASSESSMENT YEAR : 2011-12 THE INCOME TAX OFFICER, WARD-7, VAPI 396 195. VS. SMT.PURNIMA SUNIL AGRAWAL, 902, ORCHID TOWER, CHHARWADA ROAD, VAPI DISTRICT, VALSAD 396 195. [PAN: AAVPA 0055 E] APPELLANT /RESPONDENT . . ./I.T.A. NO.3324/AHD/2014/SRT /ASSESSMENT YEAR : 2007-08 THE INCOME TAX OFFICER, WARD-2(1)(1), SURAT. VS. SHRI NANUBHAI GOVINDBHAI AHIR (HUF), VILLAGE HAZIRA, TALUKA CHORYASI, DIST: SURAT 394 270. [PAN: AABHN 9278 G] APPELLANT /RESPONDENT . . ./I.T.A. NO. 3325/AHD/2014/SRT /ASSESSMENT YEAR : 2007-08 THE INCOME TAX OFFICER, WARD-2(1)(1), SURAT. VS. SHRI DAYALBHAI GOVINDBHAI AHIR (HUF), VILLAGE HAZIRA, TALUKA CHORYASI, DIST. SURAT 394 270. [PAN: AAHHD 7570 H] APPELLANT /RESPONDENT SMT.PURNIMA SUNIL AGRAWAL & OTHERS ITA NOS 2955, 3324 TO 3326, 1723 AND 1575 OF 2014, 15 & 16 PAGE 2 OF 4 . . ./I.T.A. NO. 3326/AHD/2014/SRT /ASSESSMENT YEAR : 2007-08 THE INCOME TAX OFFICER, WARD-2(1)(1), SURAT. VS. SHRI DAYALBHAI GOVINDBHAI AHIR, VILLAGE HAZIRA, TALUKA CHORYASI, DIST. SURAT 394 270. [PAN: BEAPA 3520 G] APPELLANT /RESPONDENT . . ./I.T.A. NO.1723/AHD/2016/SRT /ASSESSMENT YEAR : 2010-11 THE INCOME TAX OFFICER, SILVASSA WARD, SILVASSA. VS. SMT.NEELU MANOJ KOTHARI, 23, OIDC HOUSING COMPELX, NAROLI ROAD, SILVASSA. [PAN: ACFPK 2352 N] APPELLANT /RESPONDENT . . ./I.T.A. NO.1575/AHD/2016/SRT /ASSESSMENT YEAR : 2012-13 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(3), SURAT. VS. A B C CORPORATION, 6/1910, AMBICA MENTION, NR. MOTI BAUG, JADAKHADI, MAHIDHARPURA, SURAT 395 003. [PAN: AAPFA 1819 C] APPELLANT /RESPONDENT /ASSESSEE BY NONE. /REVENUE BY SHRI B.P.K.PANDA SR.DR / DATE OF HEARING: 06 . 1 2 .2018 /PRONOUNCEMENT ON 06 . 1 2 .2018 /O R D E R PER BENCH: 1. THESE SIX APPEALS FILED BY THE REVENUE ARE DIRECTED AGAINST THE SEPARATE ORDERS OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-VALSAD, LEARNED COMMISSIONER OF INCOME TAX (APPEALS)- II, SURAT, LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-VALSAD, SMT.PURNIMA SUNIL AGRAWAL & OTHERS ITA NOS 2955, 3324 TO 3326, 1723 AND 1575 OF 2014, 15 & 16 PAGE 3 OF 4 LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-1, SURAT AND LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-II, SURAT(IN SHORT THE CIT (A)) DATED 18.08.2015, 23.09.2014, 22.04.2016, 21.03.2016 & 29.09.2014 PERTAINING TO ASSESSMENT YEARS 2011-12, 2007-08, , 2010-11 AND 2012-13 RESPECTIVELY. 2. WE HAVE HEARD THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD AND FIND THAT TAX EFFECT INVOLVED IN THESE SIX APPEALS ARE BELOW RS. 20 LAKHS. THE LD. DR ALSO DID NOT DISPUTE THIS FACT. WE FIND THAT THE CBDT VIDE CIRCULAR NO.3/2018 DATED 11.07.2018 [F.NO.279/ MISC.142/ 2007-ITJ (PT)] HAS REVISED THE MONETARY LIMIT FOR FILING OF APPEAL BEFORE TRIBUNAL FIXING THE TAX EFFECT LIMIT AT RS.20 LACS. THE SAID CIRCULAR SUPERSEDES THE EARLIER CIRCULAR(S) ISSUED ON THE SUBJECT OF TAX EFFECT AND APPLIES TO ALL PENDING APPEAL RETROSPECTIVELY. THE BOARD HAS PROVIDED EXCEPTIONS PROVIDED UNDER PARA 10 OF THE CIRCULAR WHEREIN IT HAS BEEN PROVIDED THAT THE ISSUES RELATED IS TO BE CONTESTED (A) WHERE THE CONSTITUTION VALIDITY OF THE PROVISION OF THE ACT OR RULE IS UNDER CHALLENGE OR (B) WHERE BOARD`S ORDER, NOTIFICATION, INSTRUCTION OR CIRCULAR HAS BEEN HELD TO BE ILLEGAL OR ULTRA VIRES, OR (C) WHERE REVENUE AUDIT OBJECTIONS HAS BEEN ACCEPTED BY THE DEPARTMENT OR (D) WHERE THE ADDITION RELATES TO UNDISCLOSED FOREIGN SMT.PURNIMA SUNIL AGRAWAL & OTHERS ITA NOS 2955, 3324 TO 3326, 1723 AND 1575 OF 2014, 15 & 16 PAGE 4 OF 4 ASSETS/BANK ACCOUNTS, ETC. AND BY AMENDMENT DTD. 20.08.2018 FOLLOWING CLAUSES ADDED OR (E) WHERE ADDITION IS BASED ON INFORMATION FROM EXTERNAL SOURCES LIKE-CBI/ED/DRI/SFIO/GST- DGGI OR (F) WHERE PROSECUTION FILED BY DEPARTMENT IS PENDING IN COURT. 3. WE FIND THAT THE PRESENT CASES DO NOT FALL WITHIN THE EXCEPTIONS CLAUSE AND THE TAX DEMAND IS LESS THAN RS.20 LACS. THEREFORE, THE PRESENT SIX APPEALS ARE NOT MAINTAINABLE AS PER RECENT CIRCULAR (SUPRA) AND HENCE DISMISSED. HOWEVER, WE MAY MAKE IT CLEAR THAT THE REVENUE IS AT LIBERTY TO APPROACH TO THIS TRIBUNAL FOR RECALLING THIS ORDER, IF IT IS COMES TO THE NOTICE OF THE AO THAT THE TAX EFFECT IS MORE THAN THE MONETARY LIMIT PROVIDED UNDER CIRCULAR OR REVENUE`S CASE IS FALL WITHIN AMBIT OF THE EXCEPTIONS PROVIDED IN THE SAID CIRCULAR. 4. IN THE RESULT, SIX APPEALS OF THE REVENUE ARE DISMISSED . 5. THE ORDER PRONOUNCED IN THE OPEN COURT ON 06.12.2018. SD/- SD/- ( .. /C.M. GARG) ( .. / O.P.MEENA) /JUDICIAL MEMBER /ACCOUNTANT MEMBER / SURAT, DATED : 6 TH DECEMBER , 2018/ 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