Appeal details
Counselvise Citation
[2019] 116 COUNSELVISE.COM (IT) 1958 (ITAT-AHMEDABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 year(s) 1 month(s) 4 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
05-09-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
SMC
Assessment Year
2008-2009
Appeal Filed On
01-08-2016
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ITA NO. 2011/AHD/2016 (ASSESSMENT YEAR : 2008-09) INCOME TAX OFFICER, WARD 3(3)(1), AHMEDABAD 380 015. VS. SHRI ASHOKBHAI ISHWARBHAI PRAJAPATI, 43, VAIBHAV BUNGLOW VIBHAG-III, GULAB TOWER, SOLA ROAD, THALTEJ, AHMEDABAD 380 054. [PAN NO. AKMPP 7526 J] (APPELLANT) .. (RESPONDENT) APPELLANT BY : SHRI S. K. DEV, SR. D.R. RESPONDENT BY : SHRI P. F. JAIN, A.R. DATE OF HEARING 03.09.2019 DATE OF PRONOUNCEMENT 05.09.2019 O R D E R PER MS. MADHUMITA ROY JUDICIAL MEMBER: THE INSTANT APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 23.05.2016 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 4, AHMEDABAD ARISING OUT OF THE ORDER DATED 27.03.2014 PASSED BY THE ITO, WARD 6(2), AH MEDABAD UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED AS TO T HE ACT) FOR THE ASSESSMENT YEAR (A.Y.) 2008-09. 2. AT THE TIME OF HEARING, IT WAS SUBMITTED BY THE LD.AR FOR THE ASSESSEE THAT APPEAL FILED BY THE REVENUE IS HIT BY RECENTLY ISSUED CBDT CIRCU LAR NO.17 OF 2019 DATED 08/08/2019 REVISING 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 DATED 08/08/2019 RELATING TO ENHANCEMENT OF MONETARY LIMITS IS ALSO APPLICABLE TO ALL PENDING APPEALS. AS PER AFORESAID CIRCULAR READ WI TH INSTRUCTIONS, ALL PENDING APPEALS FILED BY REVENUE ARE LIABLE TO BE DISMISSED AS A MEASURE FOR REDUCING LITIGATION WHERE THE TAX EFFECT DOES - 2 - ITA NO.2011/AHD/2016 ITO VS. SHRI ASHOKBHAI ISHWARBHAI PRAJAPATI ASST.YEAR 2008-09 NOT EXCEED THE PRESCRIBED MONETARY LIMIT WHICH IS N OW REVISED AT RS.50 LAKHS. IN THE INSTANT CASE, THE TAX EFFECT ON THE DISPUTED ISSUES RAISED BY THE REVENUE IS STATED TO BE NOT EXCEEDING RS.50 LAKHS AND THEREFORE APPEAL OF THE REVENUE IS REQUIRED TO BE DISMISSED IN LIMINE. 3. THE LEARNED DR FOR THE REVENUE FAIRLY ADMITTED T HE APPLICABILITY OF THE CBDT CIRCULAR NO. 17 OF 2019. ACCORDINGLY, APPEAL OF THE REVENUE IS DISMISSED AS NOT MAINTAINABLE. HOWEVER, IT WILL BE OPEN TO THE REVENUE TO SEEK RESTORATION OF ITS APPEAL ON SHOWING INAPPLICABILITY OF THE AFORESAID CBDT CIRCULAR IN ANY MANNER. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 05/09/2019 SD/- SD/- ( WASEEM AHMED ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 05/09/2019 PRITI YADAV, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ) ( / THE CIT(A)-4, AHMEDABAD. 5. , ! , '#$$ / DR, ITAT, AHMEDABAD 6. %& '( / GUARD FILE. / BY ORDER, //TRUE COPY// / (DY./ASSTT.REGISTRAR) ! , #$ / ITAT, AHMEDABAD
