The DCIT, Circle-4, Ahmedabad V. Hawa Engineers Ltd., Ahmedabad

ITA 2113/AHD/2014

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6114 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 6 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 15-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAVIN KUMAR
• Keywords: Tax effect

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, D BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO.2113/AHD/2014 / ASSTT. YEAR: 2009-10 DC IT, CIR.4 AHMEDABAD. VS. HAWA ENGINEERS LTD. 307, B/H. POLICE CHOWKY NR. CHANDOLA LAKE DANILIMDA, AHMEDABAD. PAN : AAACH 3878 G ( APPLICANT ) ( RESPONENT ) REVENUE BY : SHRI PRAVIN KUMAR, SR.DR ASSESSEE BY : SHRI MEHUL TALERA, CA / DATE OF HEARING : 23/01/2019 / DATE OF PRONOUNCEMENT: 25/01/2019 +,/ O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: REVENUE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST OR DER OF LD.CIT(A)-III, AHMEDABAD DATED 22.4.2014 PASSED FOR THE ASSTT.YEAR 2009-10. 2. REVENUE HAS CHALLENGED ORDER OF THE LD.CIT(A) VI DE WHICH THE LD.CIT(A) HAS DELETED VARIOUS ADDITIONS MADE BY THE AO AGGREGATING TO RS.33,93,374/- . 3. THE LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET S UBMITTED THAT THE APPEAL OF THE REVENUE DESERVES TO BE DISMISSED ON ACCOUNT OF LOW TAX EFFECT INVOLVED IN IT. HE SUBMITTED THAT THE TAX EFFECT ON THE TOT AL ADDITION DISPUTED BY THE REVENUE OF RS.33,93,374/- IS BELOW RS.20 LAKHS, AND THEREFORE, BY VIRTUE OF THE CBDT INSTRUCTION BEARING NO.3 OF 2018 DATED 11. 08.2018, THE REVENUE IS ITA NO.2113/AHD/2014 2 PROHIBITED FROM FILING SUCH APPEAL BEFORE THE TRIBU NAL THEREFORE, THE PRESENT APPEAL IS NOT MAINTAINABLE AT THE THRESHOLD. THE L D.DR HAS NOT DISPUTED APPLICABILITY OF ABOVE CIRCULAR CITED BY THE LD.COU NSEL FOR THE ASSESSEE, AND HAS NOT POINTED OUT WHETHER THE CASE OF THE REVENUE FAL L WITHIN THE AMBIT OF EXCEPTIONS PROVIDED IN THE CIRCULAR OR NOT. THUS, KEEPING IN VIEW THE ABOVE CBDT CIRCULAR, WHICH IS APPLICABLE TO PENDING APPEA LS ALSO, AND PROVISIONS OF SECTION 268A OF THE INCOME TAX ACT, WE ARE OF THE V IEW THAT THE APPEAL OF THE REVENUE DESERVES TO BE DISMISSED. IT IS ACCORDINGLY DISMISSED. HOWEVER, IT IS OBSERVED THAT IN CASE ON RE-VERIFICA TION AT THE END OF THE AO IT COMES TO THE NOTICE THAT THE TAX EFFECT IS MO RE OR REVENUES CASE FALLS WITHIN THE AMBIT OF EXCEPTIONS PROVIDED IN THE CIRC ULAR, THEN THE DEPARTMENT WILL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR REC ALL OF THIS ORDER. SUCH APPLICATION SHOULD BE FILED WITHIN THE TIME PERIOD PRESCRIBED IN THE ACT. 4. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSE D DUE TO LOW TAX EFFECT. ORDER PRONOUNCED IN THE COURT ON 25 TH JANUARY, 2019 AT AHMEDABAD. S D / - (WASEEM AHMED) ACCOUNTANT MEMBER S D / - (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 25/01/2019