ACIT, Kota V. SUDHA HOSPITAL & MEDICAL RESEARCH CENTRE, Kota

ITA 197/JPR/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5572 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 28-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VIKAS RAJVANS HI; SHRI P C PARWAL S N
• Keywords: Tax effect

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH VH-VKJ-EHUK] YS[KK LNL; ,OA JH YFYR DQEKJ] U;KF; D LNL; DS LE{K BEFORE: SHRI T.R.MEENA, AM & SHRI LALIET KUMAR, JM S.NO ITA NO. APPELLANT RESPONDENT CIT CIT APPEAL NO. AND DATE ASSTT YEAR 1. 2. 197/JP/13 CO 25/JP/13 ACIT, CIRCLE- 1, KOTA M/S. SUDHA HOSPITAL & MEDICAL RESEARCH CENTRE, KOTA. M/S. SUDHA HOSPITAL & MEDICAL RESEARCH CENTRE, KOTA. ACIT, CIRCLE-1, KOTA. CIT A, KOTA -DO- 805/11-12 DT.26-12-12 -DO- 2009-10 -DO- 3. 244/JP/14 ACIT, CIRCLE-2, JAIPUR. M/S. KAMAL & COMPANY CIT A- I JAIPUR 414/10-11 DT.23.01.14 2008- 09 4. 903/JP/12 ACIT CIRCLE SIKAR M/S. SHEKHAWATI ART PALACE, SIKAR CIT A- III JAIPUR 407/JPR/10 -11 DT. 25.09.12 2003-04 5. 643/JP/13 ITO WARD 1(1), KOTA. M/S. JLF DISTRIBUTORS PVT. LTD, KOTA CIT A, AJMER. 186/2010- 11 DT. 18.04.2013 2008-09 6. 7. 343/JP/14 CO 14/JP/14 ITO WARD 1(1), KOTA. SH. TARASH PAL MITTAL, KOTA SH. TARASH PAL MITTAL, KOTA. ITO WARD 1(1), KOTA CIT A, KOTA. -DO- 728/11-12 DT. 26.02.2014 -DO- 2009-10 -DO- 8. 823/JP/13 ACIT CIRCLE-1, KOTA M/S. JAIN ENTERPRISES, KOTA. CIT A, KOTA 366/12-13 DT.29.08.13 2010-11 9. 10. 454/JP/12 455/JP/12 DCIT CENTRAL CIRCLE-2, JAIPUR -DO- M/S. GOVERDHAN BUIDERS PVT LTD., JAIPUR. -DO- CIT A, CENTRAL, JAIPUR -DO- 622/10-11 621/10-11 DT.29.02.12 -DO- 2007-08 & 2008- 09 -DO- 2 JKTLO DH VKSJ LS@ REVENUE BY : SMT. NEENA JEPH, JCIT -DR SHRI KAILESH MANGAL, JCIT DR SHRI O.P. BHATEJA, ADDL.CIT-DR SMT. ROLLY AGARWAL, CIT-DR FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI SHRI P.C. PARWAL (S.N.1, 3,8 & 9) SHRI VIKAS RAJVANSHI (S.N. 4) SHRI MAHENDRA GARGIEYA (S.N. 5) SHRI SIDDARTH RANKA & SHRI M. IQBAL (S.N. 6) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 17.12.2015 (S.NO. 1) 20.10.2015 (S.NO. 3) 16.11.2015 (S.NO. 4) 19.11.2015 (S.NO. 5) 28.10.2015 (S.NO. 6) 04.12.2015 (S.NO. 8) 23.10.2015 (S.NO. 9) MN?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 01/01/2016 . VKNS'K@ ORDER PER T.R. MEENA, A.M. THE ABOVE LISTED APPEALS ARE FILED BY THE REVENUE (IN SOME CASE ASSESSEES CROSS OBJECTION AS LISTED ABOVE ARE ALSO FILED) AGA INST SEPARATE ORDERS OF THE LD. CIT(A) ON DIFFERENT DATES FOR THE DIFFERENT ASSESSM ENT YEARS AS MENTIONED ABOVE. 2. DURING THE COURSE OF HEARING OF THESE APPEALS, T HE DRS AS MENTIONED ABOVE REPRESENTED DEPARTMENT. THE LD. ARS OF THE ASSESSEE S AS LISTED AT ABOVE MENTIONED SERIAL NUMBERS WERE PRESENT. 3 2.1 WE HAVE HEARD LD DR, AR PRESENT AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD IN RESPECT OF THE ABOVE APPEALS. IT IS OBSER VED THAT THE DEMAND/ TAX EFFECT IN THE EACH OF THE REVENUE APPEALS LISTED ABOVE IS NO T EXCEEDING RS. 10 LACS. UNDER THE POWERS VESTED BY SEC. 268A(1) OF THE I.T. ACT, CBDT HAS RECENTLY ISSUED CIRCULAR NO.21 OF 2015 DATED 10.12.2015(F.NO.279/MI SC. 142/2007- ITJ(PT) INSTRUCTING THE AUTHORITIES BELOW THAT DEPA RTMENTAL APPEAL SHOULD NOT BE FILED BEFORE ITAT WHERE THE DEMAND/TA X EFFECT DOES NOT EXCEED RS.10 LACS. THE CIRCULAR SPECIFICALLY MENTI ONS THAT IT WILL BE APPLICABLE TO ALL PENDING APPEALS ALSO. 2.2. SUBJECT TO SOME EXCEPTIONS, IT IS FURTHER DIR ECTED BY CBDT THAT ALL THE DEPARTMENTAL APPEALS PENDING BEFORE ITAT WHERE THE DEMAND/TAX EFFECT IS NOT EXCEEDING RS. 10 LACS SHOULD BE EITHER WITHDRAWN OR NOT PRESSED BY THE DEPARTMENTAL REPRESENTATIVES AT THE TIME OF HEARING . 2.3 THE REVENUE APPEALS LISTED ABOVE ARE NOT COVE RED BY ANY EXCEPTIONS MENTIONED IN THE SAID CBDT CIRCULAR. SINCE THE TAX DEMAND IN DISPUTE IN EACH OF THESE DEPARTMENTAL APPEALS DOES NOT EXCEED THE LIMI T OF RS. 10 LACS AS SET OUT BY CBDT, SUCH APPEALS ARE NOT MAINTAINABLE. ACCORDINGL Y, THE LD. DRS AGREE THAT THESE APPEALS OF THE DEPARTMENT MAY BE TREATED AS N OT PRESSED/WITHDRAWN AND DISMISSED IN VIEW OF THE CBDT CIRCULAR. 4 2.4. APROPOS COS, WE MAY MENTION THAT IN TER MS OF SEC 253(4) OF THE I.T. ACT, THE RIGHT THEREOF DEPENDS ON THE SURVIVAL OF CORRES PONDING REVENUE APPEAL. SINCE ALL THESE REVENUE APPEALS ARE WITHDRAWN / NOT PRESS ED AND ARE CONSEQUENTLY INFRUCTUOUS AND DO NOT SURVIVE; AS A NECESSARY CON SEQUENCE THE CORRESPONDING COS WILL ALSO STAND DISMISSED AS NOT MAINTAINABLE. 3.0. IN THE RESULT, ALL THE APPEALS OF REVENUE AND CO AS LISTED ABOVE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 01/01/2016 . SD/- SD/- YFYR DQEKJ VH-VKJ-EHUK (LALIET KUMAR) (T.R. MEENA) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 01/01/2016 DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO:- 1. VIHYKFKHZ@ THE APPELLANT- 2. IZR;FKHZ@ THE RESPONDENT- 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 5 6