DCIT, Central Circle-2, Jodhpur V. M/s. Ritu Cargo Pvt. Ltd., , Jodhpur

ITA 186/JODH/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2206 (ITAT-JODHPUR)
• Duration Of Justice: 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 22-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIMANY SINGHYADAV
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI R.C.SHARMA, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA NO. 186/JODH/2019 (ASSESSMENT YEAR-2014-15) THE DCIT, CENTRAL CIRCLE-2, JODHPUR. VS M/S RITU CARGO P. LTD. A-56, KRISHNA NAGAR, PALI ROAD, JODHPUR. (APPELLANT) (RESPONDENT) PAN: AAGCR 4972 B REVENUE BY SH.ABHIMANY SINGHYADAV (JCIT) ASSESSEE BY SHRI AMIT KOTHARI (CA) DATE OF HEARING 16.03.2020 DATE OF PRONOUNCEMENT 19. 03.2020 O R D E R PER SANDEEP GOSAIN, J.M. THIS APPEAL BY THE DEPARTMENT IS DIRECTED AGAINST T HE ORDER DATED 06.03.2019 OF LD. CIT (A)-I, JODHPUR FOR THE ASSESSMENT YEAR 2014 -15. AS PER THE GROUNDS OF APPEAL, THE TAX EFFECT CALCULATED BY THE AO IN RESP ECT OF THE RELIEF GRANTED BY THE LD. CIT (APPEALS) WHICH HAS BEEN CHALLENGED IN THE PRES ENT APPEAL IS LESS THAN RS. 50,00,000/-. 2 2. WE HAVE HEARD THE LD. D/R AS WELL AS THE LD. A/ R. AT THE OUTSET, WE NOTE THAT THE TAX EFFECT IN THIS APPEAL IS NOT EXCEEDING THE MONE TARY LIMIT AS REVISED BY THE CBDT VIDE CIRCULAR DATED 08.08.2019 FOR THE PURPOSE OF F ILING OF APPEAL BY THE DEPARTMENT BEFORE THE INCOME TAX APPELLATE TRIBUNAL FROM RS. 2 0,00,000/- TO RS. 2 ITA NO. 505/JP/2018 SHRI ASHUTOSH BANSAL, AJMER. 50,00,000/ -. FOR READY REFERENCE, WE REPRODUCE THE CBDT CIRCULAR NO. 17 OF 2019 DATED 08 .08.2019 AS UNDER :- FURTHER ENHANCEMENT OF MONETARY LIMITS FOR FILING O F APPEALS BY THE DEPARTMENT BEFORE INCOME TAX APPELLATE TRIBUNAL, HIGH COURTS A ND SLPS/APPEALS BEFORE SUPREME COURT - AMENDMENT TO CIRCULAR 3 OF 2018 - M EASURES FOR REDUCING LITIGATION. CIRCULAR NO. 3/2018 DATED 11TH JULY 2018 HAS BEEN R EPLACED BY CIRCULAR NO. 17/2019 DATED 8TH AUGUST 2019 TO ENHANCE MONETARY L IMITS FOR FILING OF APPEALS BY THE DEPARTMENT BEFORE INCOME TAX APPELLATE TRIBUNAL , HIGH COURTS AND SLPS/APPEALS BEFORE SUPREME COURT FOR REDUCING LITI GATION. APPEALS/SLPS IN INCOME-TAX MATTERS MONETARY LIMIT (RS.) (PREVIOUS LIMIT) MONETARY LIMIT (RS.) (REVISED LIMIT) BEFORE APPELLATE TRIBUNAL 20,00,000 50,00,000 BEFORE HIGH COURT 50,00,000 1,00,00,000 BEFORE SUPREME COURT 1,00,00,000 2,00,00,000 THE ASSESSING OFFICER SHALL CALCULATE THE TAX EFFEC T SEPARATELY FOR EVERY ASSESSMENT YEAR IN RESPECT OF THE DISPUTED ISSUES I N THE CASE OF EVERY ASSESSEE. IF, IN THE CASE OF AN ASSESSEE, THE DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT YEAR, APPEAL CAN BE FILED IN RESPECT OF SUCH ASSESSMENT Y EAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF THE DISPUTED ISSUES EXCEEDS TH E MONETARY LIMIT. NO APPEAL SHALL BE FILED IN RESPECT OF AN ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT. 3 FURTHER, EVEN IN THE CASE OF COMPOSITE ORDER OF ANY HIGH COURT OR APPELLATE AUTHORITY WHICH INVOLVES MORE THAN ONE ASSESSMENT Y EAR AND COMMON ISSUES IN MORE THAN ONE ASSESSMENT YEAR, NO APPEAL SHALL BE FILED IN RESPECT OF AN ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE M ONETARY LIMIT. IN CASE WHERE A COMPOSITE ORDER/ JUDGEMENT INVOLVES MORE THAN ONE ASSESSEE, EACH ASSESSEE SHALL BE DEALT WITH SEPARATELY. ACCORDINGLY, THE APPEAL OF THE DEPARTMENT IS NOT MA INTAINABLE BEING MONETARY LIMIT IS LESS THAN/NOT EXCEEDING RS. 50,00,000/-. 3. THE DEPARTMENT IS AT LIBERTY TO FILE THE MISCEL LANEOUS APPLICATION IN CASE THE TAX EFFECT IN THIS APPEAL IS FOUND TO BE MORE THEN RS. 50,00,000/- OR THE CASE FALLS IN ANY OF THE EXCEPTIONS OF THE CIRCULAR. 4. IN THE RESULT, APPEAL OF THE DEPARTMENT IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 19/03/2020. SD/- SD/- (R.C.SHARMA) (SANDEEP GOSAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :. 19/03/2020 SANTOSH / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. / CIT 4. ( )/ THE CIT(A) 5. , , # / DR, ITAT, JODHPUR 6. & / GUARD FILE / BY ORDER / ASSISTANT REGISTRAR 4