The DCITBharuch Circle, Bharuch V. V.India, Bharuch

ITA 2462/AHD/2012

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3725 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 year(s) 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 12-07-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 02-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A AYS; DCIT VS MS V INDIA
• Keywords: Tax effect

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SMT MADHUMITA ROY, JUDICIAL MEMBER SL. NO(S) ITA NO(S) ASSET. YEAR(S) APPEAL(S) BY APPELLANT VS. RESPONDENT APPELLANT RESPONDENT 1. 2462/AHD/2012 2008-09 DCIT, BHARUCH CIRCLE, BHARUCH M/S. V. INDIA, 48, BHURUGPUR SOC., BHARUCH PAN : AABFV 5169 L 2. 1608/AHD/2016 2009-10 DCIT, CIRCLE 1(1)(2), SURAT. M/S. JAY BHARAT DYEING & PRINTING MILLS PVT. LTD., P-216, KADODARA CHAR RASTA, KADODARA, SURAT 394 327 PAN : AAACJ 7428 C 3. 1966/AHD/2016 2012-13 DCIT, CIRCLE 2(3), SURAT 395 001. SHRI DHARMESH F. SOLANKI, AT POST SANIYA KANADE DOCTOR STREET, TAL- CHORIYASHI, SURAT. PAN : AGSPS 1715 L 4. 1969/AHD/2016 2007-08 ITO, WARD 2(3)(8), SURAT. M/S. REAL DIAMOND, 102, SHREEJI BUILDING, 6/1351, JADAKHADI, MAHIDHARPURA, SURAT 394 211 PAN : AADFR 1787 Q 5. 1971/AHD/2016 2008-09 ,, SHRI SUNESH DHADDA (HUF), PROP. OF M/S. KOMAL GEM, 101, KOHINOOR CHAMBERS, JADA KHADI, MAHIDHARPURA, SURAT 394 211 PAN : AAXHS 5498 H 6. 1973/AHD/2016 2012-13 ITO, WARD 2(3)(5), SURAT. M/S. RIDDHI SIDDHI DEVELOPERS, A-102, BALAJI FLAT PUNA SIMADA ROAD, YOGI CHOWK, SURAT 394 211 2 ITA NOS. 2462/A/12, 1608, 1966, 1969, 1971, 1973, 2 998, 3007 & 3012/A/16 & 1737/A/17 AYS :2008-09, 2009-10, 2012-13, 2007-08, 2008-09, 2 012-13, 2013-14, 2012-13, 2013-14 & 2014-15 DCIT VS. M/S.V.INDIA AND 9 ORS. PAN: AAMFR 3766 Q 7 2998/AHD/2016 2013-14 ITO, SILVASSA WARD, SILVASA. M/S. SIDDHI CULTIVATION PVT. LTD., 102, SILVER PARK, PLOT NO.5, SURVEY NO. 6, VANMALI PARK, SILVASA KHANVEL MAIN ROAD, SAMARVANI, SILVASSA. PAN : AAMCS 3193 B 8. 3007/AHD/2016 2012-13 ,, M/S. ELOQUENT TRADERS PVT. LTD., CHAMUNDA DARSHAN BUILDING, NEAR YOGI HOSPITAL, KILVANI NAKA, SILVASA. PAN : AACCE 3730 C 9. 3012/AHD/2016 2013-14 ,, M/S. SYSTEMATIC TRADING PVT. LTD., 2, CHAMUNDA NIWAS, VANMALI PARK, B/H SONA INN HOTEL, SAMARVANI, SILVASA. PAN : AAOCS 2156 E 10. 1737/AHD/2017 2014-15 ITO, WARD 2(3)(8), SURAT. SHRI RAJ KUMAR JAIN, PROP. OF SHANKESHWAR EXPORTS, H. NO. 5/1129, B, BASEMENT & GF, GUJJAR FALIA, HARIPURA, SURAT. PAN : AMWPJ 4995 R ASSESSEE BY : MS. ANUPAMA SINGLA, SR.D.R. REVENUE BY : --NONE-- / DATE OF HEARING : 08.02.2019 / DATE OF PRONOUNCEMENT : 11.02.2019 3 ITA NOS. 2462/A/12, 1608, 1966, 1969, 1971, 1973, 2 998, 3007 & 3012/A/16 & 1737/A/17 AYS :2008-09, 2009-10, 2012-13, 2007-08, 2008-09, 2 012-13, 2013-14, 2012-13, 2013-14 & 2014-15 DCIT VS. M/S.V.INDIA AND 9 ORS. / O R D E R PER BENCH: THE CAPTIONED APPEALS HAVE BEEN FILED AT THE INSTANCE OF THE REVENUE AGAINST THE DIFFERENT APPELLATE ORDERS OF THE LEARNED CO MMISSIONER OF INCOME TAX (APPEALS) [CIT(A) IN SHORT] RELEVANT TO ASSESSME NT YEARS 2008-09, 2009- 10, 2012-13, 2007-08, 2008-09, 2012-13, 2013-14, 2012-13, 2013-14, 2014-15. 2. AT THE TIME OF THE HEARING, WE OBSERVE THAT THE TAX EF FECT IN THE APPEALS FILED BY THE REVENUE IS LESS THAN RS. 20 LACS. AS PER T HE CIRCULAR NO. 3 OF 2018 DATED 11/07/2018 ISSUED BY CBDT RECENTLY ALL PENDING APPEALS FILED BY REVENUE ARE LIABLE TO BE DISMISSED/ WITHDRAWN/ NOT PRE SSED TO REDUCE THE LITIGATION WHERE THE TAX EFFECT DOES NOT EXCEED THE PRESCRIBED MONETARY LIMIT, I.E., RS.20 LACS. THE RELEVANT EXTRACT OF THE CIRCULAR IS REPRODUCE D BELOW: 2. IN SUPERSESSION OF THE ABOVE CIRCULAR, IT HAS BEEN DECIDED BY THE BOARD THAT DEPARTMENTAL APPEALS MAY BE FILED ON MERITS BEFOR E INCOME TAX APPELLATE TRIBUNAL AND HIGH COURTS AND SLPS/ APPEALS B EFORE SUPREME COURT KEEPING IN VIEW THE MONETARY LIMITS AND CONDITIONS SPECIFIE D BELOW. 3. HENCEFORTH, APPEALS/ SLPS SHALL NOT BE FILED IN CA SES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMITS GIVEN HEREUNDER: S. NO. APPEALS/ SLPS IN INCOME-TAX MATTERS MONETARY LIMIT (RS.) 1. BEFORE APPELLATE TRIBUNAL 20,00,000 2. BEFORE HIGH COURT 50,00,000 3. BEFORE SUPREME COURT 1,00,00,000 THE MONETARY LIMIT FOR FILING THE APPEALS BY THE REVENUE BEFO RE THE TRIBUNAL HAS BEEN INCREASED TO RS. 20 LACS. IT IS ALSO CLARIFIED IN THE SAID CIRCULAR THAT THE SAID MONETARY LIMIT IS APPLICABLE RETROSPECTIVELY EVEN TO THE APPEALS PENDING BEFORE THE TRIBUNAL. THE CBDT HAS ALSO INSTRUCTED TH AT SUCH 4 ITA NOS. 2462/A/12, 1608, 1966, 1969, 1971, 1973, 2 998, 3007 & 3012/A/16 & 1737/A/17 AYS :2008-09, 2009-10, 2012-13, 2007-08, 2008-09, 2 012-13, 2013-14, 2012-13, 2013-14 & 2014-15 DCIT VS. M/S.V.INDIA AND 9 ORS. PENDING APPEALS BELOW THIS SPECIFIED TAX LIMIT OF RS.20 LACS MAY BE WITHDRAWN / NOT PRESSED. IN THE CASE ON HAND, IT WAS NOTICED THAT THE TAX EFFECT ON THE DISPUTED ISSUES RAISED BY THE REVENUE IS CLAIMED TO BE LESS RS.20 LACS. T HEREFORE APPEALS OF THE REVENUE ARE REQUIRED TO BE DISMISSED IN LIMINE IN TERMS OF THE ABOVE CIRCULAR. 3. THE LD. DR FOR THE REVENUE FAIRLY AGREED ON THE APPL ICABILITY OF THE CBDT CIRCULAR NO. 3 OF 2018. ACCORDINGLY, THE APPEALS OF THE REVENUE ARE DISMISSED AS NOT MAINTAINABLE. HOWEVER, THE REVENUE IS ON THE LIBERTY TO MOVE THE MISCELLANEOUS APPLICATION TO RECALL THE ORDERS IF THE TAX EFFECT EXCEEDS THE THRESHOLD LIMIT OR THE CASES OF THE REVENUE FALLS IN ANY OF THE EXCEPTION PROVIDED IN THE AFORESAID CBDT CIRCULAR IN ANY MANNER. TH E MA SHALL BE FILED WITHIN THE PRESCRIBED TIME. HENCE THE APPEALS OF THE REVENUE ARE DISMISSED. 4. IN THE RESULT, ALL THE TEN APPEALS FILED BY THE DEPARTMENT ARE DISMISSED. ORDER PRONOUNCED IN THE COURT ON 11 TH FEBRUARY, 2019 AT AHMEDABAD. SD/- SD/- (MADHUMITA ROY) JUDICIAL MEMBER ( WASEEM AHMED ) ACCOUNTANT MEMBER AHMEDABAD; DATED 11 /02/2019 PRITI YADAV, SR.PS 5 ITA NOS. 2462/A/12, 1608, 1966, 1969, 1971, 1973, 2 998, 3007 & 3012/A/16 & 1737/A/17 AYS :2008-09, 2009-10, 2012-13, 2007-08, 2008-09, 2 012-13, 2013-14, 2012-13, 2013-14 & 2014-15 DCIT VS. M/S.V.INDIA AND 9 ORS. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. !! ' # / CONCERNED CIT 4. ' # ( ) / THE CIT(A)-SURAT. 5. &'()**+ , , / DR, ITAT, AHMEDABAD. 6. ),-./ / GUARD FILE. / BY ORDER, &* //TRUE COPY// / ( DY./ASSTT.REGISTRAR) '#$, / ITAT, AHMEDABAD 1. DATE OF DICTATION .9.2.2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 11.2.2019 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.11.2.19 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 11.2.19 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE OR DER