INCOME TAX OFFICER, WARD 3(2), RAIPUR V. SHRI ANUP JAISWAL, RAIPUR

ITA 179/RPR/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4143 (ITAT-RAIPUR)
• Duration Of Justice: 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-05-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 01-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V B SARGAR SL NO SHRI LA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI PARTHA SARATHI CHAUDHU RY , JM SL. NO. ITA NO. NAME OF APPELLANT NAME OF RESPONDENT ASSESSMENT YEAR 1 195/RPR/2017 ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE KORBA (C.G.) M/S. PATEL ENTERPRISES, A - 3, VIKAS COMPLEX, POWER HOUSE ROAD, KORBA (C.G.) PAN : AAJFM0718Q 2012 - 13 2 1 05/RPR/2017 INCOME TAX OFFICER 3(4), RAIPUR, (C.G.) SMT. PRAGANA DAVE, 263 - 16, ANAND CINEMA BUILDING, WARD NO. 17, MOUDHAPARA, RAIPUR PAN : ACSPD9984A 2012 - 13 3 01/RPR/2017 DY. COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BHILAI SHRI PRAVEEN KUMAR SINGH, HOTAL MADHURAM MARUTI NAGAR, RISALI, BHILAI (C.G.) PAN : AJBPS7385N 2010 - 11 4 179/RPR/2018 INCOME TAX OFFICER 3(2), RAIPUR SHRI ANUP JAISWAL, A - 302, TIRUPATI APARTMENT, TAGORE NAGAR, RAIPUR PAN : ACKPJ9335K 2009 - 10 5 180/RPR/2018 INCOME TAX OFFICER 3(2), RAIPUR SMT. RAJNI JAISWAL, A - 302, TIRUPATI APARTMENT, TAGORE NAGAR, RAIPUR PAN : ACHPJ2515N 2009 - 10 6 16/RPR/2018 ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE M/S. S.B. MULTIMEDIA PVT. LTD., 521/C, URLA 2013 - 14 2 LOW TAX EFFECT GROUP CASES. 2(1), RAIPUR, (C.G.) INDUSTRIAL AREA, RAIPUR, (C.G.) PAN : AAJCS9860N 7 166/RPR/2018 INCOME TAX OFFICER, BHATAPARA SMT. RASHMI SHRIVASTAVA, PROP. NANO PRODUCTION, BEHIND JEEWANMAL HOSPITAL, BHATAPARA, (C.G.) PAN : CLQPS8193B 2010 - 11 8 211/RPR/2018 INCOME TAX OFFICER, WARD 2(1), RAIPUR SHRI UMESH KUMAR DANG, PROP. M/S. OM ENTERPRISES, HOUSE NO. 104, VIRDI COLONY, BEHIND RAVISHANKAR STADIUM, KOTA, RAIPUR, C.G.) PAN : AFPAD5805R 2010 - 11 9 CO NO. 04/RPR/2019 SHRI UMESH KUMAR DANG, PROP. M/S. OM ENTERPRISES, HOUSE NO. 104, VIRDI COLONY, BEHIND RAVISHANKAR STADIUM, KOTA, RAIPUR, C.G.) PAN : AFPAD5805R INCOME TAX OFFICER, WARD 2(1), RAIPUR 2010 - 11 1 0 212/RPR/2018 INCOME TAX OFFICER, WARD 2(1), RAIPUR LATE SHRI ASHOK KUMAR DANG, L/H SMT. POONAM DANG, PROP. ALPHA ENG. FEB. WORK, HOUSE BEHIND VIRDHI COLONY, RAIPUR, (C.G.) PAN : AFAPD5806N 2010 - 11 1 1 CO NO. 0 5/RPR/2019 LATE SHRI ASHOK KUMAR DANG, L/H SMT. POONAM DANG, PROP. ALPHA INCOME TAX OFFICER, WARD 2(1), RAIPUR 2010 - 11 3 LOW TAX EFFECT GROUP CASES. A SSESSEE BY : SHRI R.B. DOSHI SL. NO. 4, 5 , 8, 9, 10, 11 SHRI ABHISHEK MALU SL. NO. 6 , 12 NONE SL. NO. 1, 2, 3, 7 REVENUE BY : SHRI V .B. SARGAR SL. NO. 1, 2, 3, 4, 5, 7 , 8, 9, 10, 11 SHRI LALCHAND SL. NO. 6 , 12 / DATE S OF HEARING : 0 8.05. 2019 / DATE OF PRONOUNCEMENT : 08.05.2019 / ORDER PER BENCH : THESE BUNCHES OF TWELVE APPEALS BY THE REVENUE AND CROSS OBJECTIONS OF THE ASSESSEE IN CASE OF DIFFERENT ASSESSEES ARE EMANATING OUT OF THE ORDER OF COMMISSIONER OF INCOME - TAX (A PPEALS ) FOR DIFFERENT ASSESSMENT YEARS. ENG. FEB. WORK, HOUSE BEHIND VIRDHI COLONY, RAIPUR, (C.G.) PAN : AFAPD5806N 1 2 01/RPR/2019 ASSTT . COMMISSIONER OF INCOME TAX 2(1), RAIPUR M/S. BAJRANG POWER AND ISPAT PVT. LTD., PLOT NO. 522 - C, INDUSTRIAL AREA, URLA, RAIPUR, (C.G.) PAN : AACCB2944D 2013 - 14 4 LOW TAX EFFECT GROUP CASES. 2. BEFORE US, AT THE OUTSET, LD. A.R. SUBMITTED THAT THE APPEAL OF THE REVENUE NEEDS TO BE DISMISSED ON ACCOUNT OF LOW TAX EFFECT. AS FAR AS CROSS OBJ ECTIONS AT SL. NOS. 9 AND 11 ARE CONCERNED HE SUBMITTED THAT IF THE REVENUES APPEAL HAS DISMISSED THEN THE ASSESSEE S CROSS OBJECTIONS MAY BE TREATED AS WITHDRAWN . 3. THE LD. D.R. DID NOT OBJECT TO THE AFORESAID CONTENTION MADE BY THE LD. A.R. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. ON PERUSING THE GROUNDS OF APPEAL RAISED BY THE REVENUE, WE FIND THAT REVENUE IS AGGRIEVED BY THE ORDER OF LD. CIT(A) IN RESPECT OF THE RELIEF GIVEN BY HIM. AS PER THE RECENT A NNOUNCEMENT OF CENTRAL BOARD OF DIRECT TAXES (CBDT) DATED 11.07.2018 (CIRCULAR NO. 3 OF 2018), NO DEPARTMENT APPEALS ARE TO BE FILED AGAINST RELIEF GIVEN BY LD. CIT(A) BEFORE THE INCOME TAX APPELLATE TRIBUNAL UNLESS THE TAX EFFECT, EXCLUDING INTEREST, EXCE EDS RS.20 LAKHS. THE CIRCULAR FURTHER STATES THAT THE INSTRUCTIONS WILL APPLY RETROSPECTIVELY TO THE PENDING APPEALS ALSO. IN THE PRESENT CASE, IT IS AN UNDISPUTED FACT THAT ON THE ADDITIONS WHICH ARE IN DISPUTE IN EACH OF THE APPEALS, THE TAX EFFECT IS L ESS THAN RS.20 LAKHS. IN THE ABSENCE OF ANY MATERIAL PLACED ON RECORD BY THE REVENUE TO DEMONSTRATE THAT THE ISSUE IN THE PRESENT APPEAL IS COVERED BY EXCEPTIONS PROVIDED IN PARA 10 OF THE AFORESAID CBDT CIRCULAR, WE ARE OF THE VIEW THAT THE MONETARY LIMI T PRESCRIBED BY THE INSTRUCTIONS OF THE AFORESAID CBDT 5 LOW TAX EFFECT GROUP CASES. CIRCULAR WOULD BE APPLICABLE TO THE PRESENT APPEAL OF THE DEPARTMENT. WE THEREFORE HOLD THE PRESENT APPEAL OF REVENUE TO BE NOT MAINTAINABLE ON ACCOUNT OF LOW TAX EFFECT AND ACCORDINGLY DISMISS THE APP EAL OF REVENUE WITHOUT EXPRESSING ANY OPINION ON MERITS OF THE CASE. HOWEVER, IN CASE THERE IS ANY ERROR IN THE COMPUTATION OF THE TAX EFFECT INVOLVED OR IF FOR ANY REASON, THE AFORESAID CBDT CIRCULAR IS NOT APPLICABLE, IT WOULD BE OPEN TO THE REVENUE TO S EEK REVIVAL OF THE APPEAL. THUS, THE GROUNDS OF THE REVENUE ARE DISMISSED IN ALL THE APPEALS . 5. AS FAR AS CROSS OBJECTIONS OF ASSESSEE AT SL. NOS. 9 AND 11 ARE CONCERNED IN VIEW OF THE SUBMISSIONS OF LD. AR THE CROSS OBJECTIONS ARE DISMISSED AS WITHDRAWN. 6. IN THE RESULT, ALL THE APPEALS OF REVENUE AND CROSS OBJECTIONS OF ASSESSEE ARE DISMISSED. O RDER PRONOUNCED IN OPEN COURT AFTER HEARING OF THE APPEAL ON WEDNESDAY, T HE 08 TH DAY OF MAY, 2019. SD/ - SD/ - PARTHA SARATHI CHAUDHURY ANIL CHATURVEDI JUDICIAL MEMBER ACCOUNTANT MEMBER / RAIPUR ; / DATED : 08 TH MA Y, 2019 . RAVI 6 LOW TAX EFFECT GROUP CASES. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A) 4. THE CIT 5. , , , / DR, ITAT, RAIPUR BENCH, RAIPUR . 6. / GUARD FILE. //TRUE COPY// / BY ORDER, / PRIVATE SECRETARY , / ITAT, RAIPUR .