The ITO, Ward-1(2)(3), Vadodara V. Smt. Lilaben Dahyabhai Patel, Vadodara

ITA 2156/AHD/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7493 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 17-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S.S. SHUKLA
• Keywords: Tax effect

Judgement Text

आयकर अपीलीय अिधकरण, अहमदाबाद ायपी “ए” अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD (through web-based video conferencing platform) ] ] BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI RAJPAL YADAV, VICE-PRESIDET ITA No. 2156/Ahd/2018 Assessment Years : 2013-14 Income Tax Officer, Ward-1(2)(3), Vadodara Vs Smt. Lilaben Dahyabhai Patel, B-13, Narmadapark Society, Panchvati, Gorwa, Vadodara-390016 PAN : ADBPP 3536 C अपीलाथ牸 अपीलाथ牸अपीलाथ牸 अपीलाथ牸/ (Appellant) 灹त् 灹त् 灹त् 灹त् यथ牸 यथ牸यथ牸 यथ牸/ (Respondent) Revenue by : Shri S.S. Shukla, Sr DR Assessee by : None सुनवाई क琉 तारीख/Date of Hearing : 28/10/2021 घोषणा क琉 तारीख /Date of Pronouncement: 29/11/2021 आदेश आदेशआदेश आदेश/O R D E R PER RAJPAL YADAV, VICE PRESIDENT : The Revenue is in appeal before the Tribunal against the order of the learned Commissioner of Income-tax (Appeals)-4, Vadodara dated 05.07.2018 passed for Assessment Year 2013-14. 2. The grounds taken by the Revenue are as follows:- “1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in deleting the addition made on account of unexplained cash deposited without appreciating the fact that the assessee failed to explain the same with supporting documentary evidences and also failed to explain the source of cash deposit. 2. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in deleting the addition made on account of unexplained investment amounting to Rs.2,00,000/-. 3. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in deleting the addition made on basis of credit entries in bank account without appreciating the fact that the assessee could not substantiate the same with supporting documentary evidences.” ITA No. 2156/Ahd/2018 ITO Vs. Smt Lilaben Dahyabhai Patel AY : 2013-14 2 3. At the time of hearing before us, none appeared on behalf of the assessee; however, since the issue in question is covered by CBDT Circular No. 17 of 2019 dated 08.08.2019, this appeal is decided ex-parte qua the assessee, after hearing the learned Departmental Representative and perusing the material available on record. 4. Having heard the learned Departmental Representative and having perused the material on record, we find that this appeal of the Revenue is no longer maintainable in view of the CBDT Circular No. 17 of 2019 dated 08.08.2019. The mandatory limit for cases in which Revenue can challenge the relief granted by the CIT(A) now stands enhanced to Rs.50 lakhs. This concession granted by the Central Board of Direct Taxes (CBDT) is retrospective in effect inasmuch as it applies to all pending appeals as well. In view of the above position, the appeal of the Revenue is no longer maintainable and is dismissed as such. 5. It is, however, made clear that on re-verification at the end of the Assessing Officer if it comes out that the tax effect of more than Rs.50 lakhs is being involved in the appeal or the appeal falls within the exemption clause of the Circular, then the Revenue will be at liberty to file Miscellaneous Application to recall the Tribunal order. The application should be filed within time limit prescribed in the Act. 6. In the result, appeal of the Revenue is dismissed due to low tax effect. Order pronounced in the Court on 29 th November 2021 at Ahmedabad. Sd/- Sd/- (G.S. PANNU) (RAJPAL YADAV) PRESIDENT VICE-PRESIDENT Ahmedabad, Dated 29/11/2021 *Bt ITA No. 2156/Ahd/2018 ITO Vs. Smt Lilaben Dahyabhai Patel AY : 2013-14 3 आदेश क琉 灹ितिलिप अ灡ेिषत/Copy of the Order forwarded to : 1. अपीलाथ牸 / The Appellant 2. 灹瀄यथ牸 / The Respondent. 3. संबंिधत आयकर आयु猴 / Concerned CIT 4. आयकर आयु猴)अपील (/ The CIT(A)- 5. िवभागीय 灹ितिनिध ,आयकर अपीलीय अिधकरण,राजोकट/DR,ITAT, Ahmedabad, 6. गाड榁 फाईल /Guard file. आदेशानुसार/ BY ORDER, TRUE COPY सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण ITAT, Ahmedabad 1. Date of dictation- ...09.11.2021...- low tax effect... 2. Date on which the typed draft is placed before the Dictating Member ............... Other member ..................... 3. Date on which the approved draft comes to the Sr.P.S./P.S. - ...29.11.2021............... 4. Date on which the fair order is placed before the Dictating Member for Pronouncement ...29.11.2021.. 5. Date on which the file goes to the Bench Clerk.......29.11.2021............ 6. Date on which the file goes to the Head Clerk.................................. 7. The date on which the file goes to the Assistant Registrar for signature on the order..................... 8. Date of Despatch of the Order..................