The ACIT, Circle-2(1), Baroda V. Smt. Florence V. Parmar, Baroda

ITA 1794/AHD/2013

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2510 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 year(s) 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 25-07-2019
• Assessment Year: 2009-2010
• Appeal Filed On: 19-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K DEV
• Keywords: Additional evidence; Tax effect
• Section: 143(3); 263

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER ./ I.T.A. NO. 1794/AHD/2013 ( ASSESSMENT YEAR : 2009-10) THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), 2 ND FLOOR, AAYAKAR BHAVAN, RACE COURSE CIRCLE, BARODA / VS. SMT. FLORENCE V. PARMAR 42, SUNDARMNAGAR SOCIETY, VASNA ROAD, BARODA - 390020 ./ ./ PAN/GIR NO. : AHKPP5892L ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI S. K. DEV, SR.D.R. / RESPONDENT BY : SMT. URVASHI SODHAN, A.R. DATE OF HEARING 21/08/2019 !'# / DATE OF PRONOUNCEMENT 21/08/2019 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE REVENUE AGAINST THE ORDER OF THE COMMISSIONER OF IN COME TAX (APPEALS), BARODA (CIT(A) IN SHORT), DATED 30.03. 2013 ARISING IN THE ASSESSMENT ORDER DATED 23.12.2011 PASSED BY THE ASS ESSING OFFICER (AO) UNDER S. 143(3) OF THE INCOME TAX ACT, 1961 (T HE ACT) CONCERNING AY 2009-10. ITA NO. 1794/AHD/13 [ACIT VS. SMT. FLORENCE V. PARMAR] A.Y. 2009-10 - 2 - 2. THE GROUNDS OF APPEAL RAISED BY THE REVENUE REA D AS UNDER:- 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD.CIT(APPEALS) ERRED IN DIRECTING THE ASSESSING OFFICER TO ALLOW E XEMPTION U/S.10A AMOUNTING TO RS.99,33,000/- BY EXERCISING UNDUE JURISDICTIONAL P OWERS BY ENTERTAINING APPEAL AGAINST THE ASSESSMENT ORDER U/S. 143(3) OF THE ACT PASSED IN PURSUANT TO DIRECTIONS OF THE CIT IN THE CASE OF THE ASSESSEE FOR THE ASSE SSMENT YEAR 2007-08 VIDE ORDER U/S. 263 OF THE ACT. 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW, THE LD.CIT(APPEALS) ERRED IN ADMITTING ADDITIONAL EVIDENCE WITHOUT APPR ECIATING THAT THESE EVIDENCE WERE NOT FURNISHED BY THE ASSESSEE EITHER BEFORE TH E ASSESSING OFFICER DURING THE ASSESSMENT PROCEEDINGS OR BEFORE THE CIT DURING THE COURSE OF PROCEEDINGS U/S. 263 OF THE ACT. 3. THE LD.CIT(A) SUBSTANTIALLY ERRED IN IGNORING TH E SUBMISSIONS OF THE ASSESSEE UNDER OATH DURING THE COURSE OF SURVEY PRO CEEDINGS, SUBMISSIONS MADE DURING THE COURSE OF ASSESSMENT PROCEEDINGS AND PRO CEEDINGS U/S. 263 OF THE ACT, BUT ADMITTING THE REPORT OF M/S. MANAN THAKKAR ASSO CIATES, WHICH IS NOT ONLY IRRELEVANT TO THE ISSUE INVOLVED BUT HAS NO EVIDENT IARY VALUE. 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.17 OF 2019 DATED 08/08/2019 REVISI NG THE PREVIOUS THRESHOLDS PERTAINING TO TAX EFFECTS. IT IS INTER ALIA NOTICED THAT THE CBDT VIDE INSTRUCTION NO. F. NO. 279/MISC/M-93/2018 -ITJ DT. 20/08/2019 HAS OBSERVED THAT CIRCULAR NO.17/2019 DA TED 08/08/2019 RELATING TO ENHANCEMENT OF MONETARY LIMITS IS ALSO APPLICABLE TO ALL PENDING APPEALS. AS PER AFORESAID CIRCULAR READ WIT H INSTRUCTION, ALL PENDING APPEALS FILED BY REVENUE ARE LIABLE TO BE D ISMISSED AS A MEASURE FOR REDUCING LITIGATION WHERE THE TAX EFFEC T DOES NOT EXCEED THE PRESCRIBED MONETARY LIMIT WHICH IS NOW REVISED AT RS.50 LAKHS. IN THE INSTANT CASE, THE TAX EFFECT ON THE DISPUTED IS SUES RAISED BY THE REVENUE IS STATED TO BE NOT EXCEEDING RS.50 LAKHS A ND THEREFORE APPEAL OF THE REVENUE IS REQUIRED TO BE DISMISSED IN LIMINE . 4. THE LEARNED DR FOR THE REVENUE FAIRLY ADMITTED T HE APPLICABILITY OF THE CBDT CIRCULAR NO. 17 OF 2019. ACCORDINGLY, ITA NO. 1794/AHD/13 [ACIT VS. SMT. FLORENCE V. PARMAR] A.Y. 2009-10 - 3 - APPEAL OF THE REVENUE IS DISMISSED AS NOT MAINTAINA BLE. HOWEVER, IT WILL BE OPEN TO THE REVENUE TO SEEK RESTORATION OF ITS APPEAL ON SHOWING INAPPLICABILITY OF THE AFORESAID CBDT CIRCU LAR IN ANY MANNER. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. SD/- SD/- (MADHUMITA ROY) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 21/08/2019 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ , / CONCERNED CIT 4. ,- / CIT (A) /. 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56) THIS ORDER PRONOUNCED IN OPEN COURT ON 21/08/ 2019