DCIT, Circle-1(3), Ahmedabad V. Shri Nikhilkumar Brijmohan Kshatriya, Ahmedabad

ITA 2517/AHD/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5290 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 15-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S N DIVETIA
• Keywords: Audit objection; Tax effect

Judgement Text

ITA NO.2501/AHD/2017 AND OTHERS ALPESH DHANJIBHAI PRAJAPATI AND OTHERS PAGE 1 OF 7 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A1 BENCH, AHMEDABAD [CORAM: JUSTICE P P BHATT, PRESIDENT AND PRAMOD KUM AR, VICE PRESIDENT] ITA NO.2501/AHD/2017 ASSESSMENT YEAR: 2013-14 INCOME TAX OFFICER, WARD 3(3)(15), AHMEDABAD. ..... ....... APPELLANT VS. ALPESH DHANJIBHAI PRAJAPATI, .. .. RESPONDENT OPP. RAILWAY STATION, MAVJIPURA, SARKHET, AHMEDABAD 382 210 [PAN: AOBPP 3049 K] APPEARANCES BY MUDIT NAGPAL FOR THE APPELLANT S.N. DIVETIA FOR THE RESPONDENT ITA NO.2497/AHD/2017 ASSESSMENT YEAR: 2013-14 INCOME TAX OFFICER, WARD 3(3)(3), AHMEDABAD. ...... ...... APPELLANT VS. MITABEN P. SHAH, .... RESPONDENT F-6, FIRST FLOOR, GNFC TOWER, NEAR THE GRAND BHAGWATI, S.G. HIGHWAY, BOAKDEV, AHMEDABAD 380 015. [PAN: ADAPS 7330 L] APPEARANCES BY MUDIT NAGPAL FOR THE APPELLANT S.N. DIVETIA FOR THE RESPONDENT IT(SS)A NO.122/AHD/2018 ASSESSMENT YEAR: 2012-13 DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(4), AHMEDABAD. ............ APPELLANT VS. ITA NO.2501/AHD/2017 AND OTHERS ALPESH DHANJIBHAI PRAJAPATI AND OTHERS PAGE 2 OF 7 MADHULATA H. AGRAWAL, .... RESPONDENT 16, 17, TRANSPORT NAGAR, GLOBE BUILDING, NAROL CHAR RASTA, AHMEDABAD 382 405. [PAN: ACPPA 5242 D] APPEARANCES BY MUDIT NAGPAL FOR THE APPELLANT NONE FOR THE RESPONDENT IT(SS)A NO.123/AHD/2018 ASSESSMENT YEAR: 2012-13 DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(4), AHMEDABAD. ............ APPELLANT VS. SANGEETA B. AGARWAL, .... RESPONDENT NEW KERRIPITHA TELIA MILL COMPOUND, DANAPITHA, KALUPUR, AHMEDABAD 380 001. [PAN: AASPA 8095 M] APPEARANCES BY MUDIT NAGPAL FOR THE APPELLANT NONE FOR THE RESPONDENT IT(SS)A NO.124/AHD/2018 ASSESSMENT YEAR: 2012-13 DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(4), AHMEDABAD. ............ APPELLANT VS. RAMSWAROOP S. AGARWAL, .... RESPONDENT NEW KERRIPITHA TELIA MILL COMPOUND, DANAPITHA, KALUPUR, AHMEDABAD 380 001. [PAN: AASPA 8097 K] APPEARANCES BY MUDIT NAGPAL FOR THE APPELLANT NONE FOR THE RESPONDENT ITA NO.2501/AHD/2017 AND OTHERS ALPESH DHANJIBHAI PRAJAPATI AND OTHERS PAGE 3 OF 7 ITA NO.211/AHD/2018 ASSESSMENT YEAR: 2010-11 INCOME TAX OFFICER, WARD 2, ANAND. .......... .. APPELLANT VS. RATILAL PRABHUDAS PATEL, .. .. RESPONDENT BRAHMJYOTI, YOGIJI MARG, AT. MOGRI 388 120. [PAN: AEPPP 4906 B] APPEARANCES BY MUDIT NAGPAL FOR THE APPELLANT NONE FOR THE RESPONDENT ITA NO.207/AHD/2018 ASSESSMENT YEAR: 2014-15 INCOME TAX OFFICER, WARD 5, ANAND. .......... .. APPELLANT VS. SHRI OVESH NOORMAHMED, .... RESPONDENT VOHRA, OPP. JAIN UPASHRAY, BEHIND POLSON DAIRY, ANAND 388 001. [PAN: ALTPV 4146 Q] APPEARANCES BY MUDIT NAGPAL FOR THE APPELLANT NONE FOR THE RESPONDENT ITA NO.2804/AHD/2017 ASSESSMENT YEAR: 2014-15 DEPUTY COMMISSIONER OF INCOME TAX, ANAND CIRCLE, ANAND. ....... ..... APPELLANT VS. PRAYAS ENGINEERING LIMITED, .. .. RESPONDENT ANAND SOJITRA ROAD, VALLABH VIDYANAGAR, ANAND 388 120. [PAN: AABCP 5134 E] ITA NO.2501/AHD/2017 AND OTHERS ALPESH DHANJIBHAI PRAJAPATI AND OTHERS PAGE 4 OF 7 APPEARANCES BY MUDIT NAGPAL FOR THE APPELLANT MEHUL PATEL FOR THE RESPONDENT ITA NO.2528/AHD/2017 ASSESSMENT YEAR: 2014-15 ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 3(3), AHMEDABAD. ...... ...... APPELLANT VS. JIGEN BIPINBHAI SHAH, .... RESPONDENT AMBICA RICE MILL COMPOUND, SANAND CHAR RAASTA SARKHEJ, AHMDABAD 382 213. [PAN: AFQPS 0424 M] APPEARANCES BY MUDIT NAGPAL FOR THE APPELLANT NONE FOR THE RESPONDENT ITA NO.985/AHD/2017 ASSESSMENT YEAR: 2013-14 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1), BARODA. ...... ...... APPELLANT VS. AIMS INDUSTRIES LIMITED, .. .. RESPONDENT AT & PO GAVASAD, TAL PADRA, VADODARA 391 430. [PAN: AACCA 3233 C] APPEARANCES BY MUDIT NAGPAL FOR THE APPELLANT NONE FOR THE RESPONDENT ITA NO.2315/AHD/2017 ASSESSMENT YEAR: 2013-14 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 6(1), AHMEDABAD. ...... ...... APPELLANT VS. ITA NO.2501/AHD/2017 AND OTHERS ALPESH DHANJIBHAI PRAJAPATI AND OTHERS PAGE 5 OF 7 RAJEN ISHWARLAL JARIWALA, .. .. RESPONDENT 333/1-2-3, PRABHUDAS ESTATE, OPP. SHYAM KABADI MARKET, DANILIMDA, AHMEDABAD 380 028. [PAN: ACUPJ 1005 E] APPEARANCES BY MUDIT NAGPAL FOR THE APPELLANT NONE FOR THE RESPONDENT ITA NO.69/AHD/2019 ASSESSMENT YEAR: 2010-11 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(3), AHMEDABAD. ...... ...... APPELLANT VS. HANUBHAI R. SANGANI, .... RESPONDENT A/5, SATYAM BUNGLOW, OPP. KARNAVATI CLUB, SATELLITE, AHMEDABAD 380 015. [PAN: AELPS 4790 L] APPEARANCES BY MUDIT NAGPAL FOR THE APPELLANT PARIN SHAH FOR THE RESPONDENT ITA NOS.1052 & 1053/AHD/2018 ASSESSMENT YEARS: 2011-12 & 2012-13 DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(3), AHMEDABAD. ............ APPELLANT VS. ASHISH PRAFULBHAI PATEL, .. .. RESPONDENT 1 ST FLOOR, CHUNIBHAI CHAMBERS, BEHIND CITY GOLD CINEMA, ASHRAM ROAD, AHMEDABAD. [PAN: ACTPP 0045 R] APPEARANCES BY MUDIT NAGPAL FOR THE APPELLANT NONE FOR THE RESPONDENT ITA NO.2501/AHD/2017 AND OTHERS ALPESH DHANJIBHAI PRAJAPATI AND OTHERS PAGE 6 OF 7 ITA NO.2333/AHD/2017 ASSESSMENT YEAR: 2013-14 INCOME TAX OFFICER, WARD 1(2)(5), AHMEDABAD. ...... ...... APPELLANT VS. PRATIKSHA TRUST, .... RESPONDENT THE RETREAT, OPP. UNDER BRIDGE, SHAHIBAUG, AHMEDABAD 380 004. [PAN: AAATP 4280 B] APPEARANCES BY MUDIT NAGPAL FOR THE APPELLANT NONE FOR THE RESPONDENT ITA NO.2517/AHD/2017 ASSESSMENT YEAR: 2014-15 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(3), AHMEDABAD. ...... ...... APPELLANT VS. NIKHILKUMAR BRIJMOHAN KSHATRIYA, . ... RESPONDENT 1568, DHAL NI POLE, ASTODIA, AHMEDABAD. [PAN: ABHPK 5937 C] APPEARANCES BY MUDIT NAGPAL FOR THE APPELLANT NONE FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 29.01.2019 DATE OF PRONOUNCEMENT : 29.01.2019 O R D E R PER BENCH: 1. IN ALL THESE APPEALS, THE APPELLANT ASSESSING OF FICER HAS CHALLENGED CORRECTNESS OF THE ORDERS PASSED BY THE LEARNED CIT (A). 2. WHEN THESE APPEALS WERE TAKEN UP FOR HEARING, IT WAS NOTICED THAT PRIMA-FACIE THESE APPEALS OF THE REVENUE ARE NOT MAINTAINABLE I N VIEW OF THE CBDT CIRCULAR NO.3/2018 IN F.NO.279/MISC.142/2007-ITJ (PT) DATED 11 TH JULY, 2018, VIDE WHICH IT ITA NO.2501/AHD/2017 AND OTHERS ALPESH DHANJIBHAI PRAJAPATI AND OTHERS PAGE 7 OF 7 HAS BEEN DECIDED BY THE BOARD THAT NO DEPARTMENTAL APPEALS SHOULD BE FILED BEFORE THE TRIBUNAL IF THE TAX EFFECT BY VIRTUE OF THE COM MISSIONER OF INCOME-TAX (APPEALS)S ORDER IS BELOW RS. 20 LACS. THE BOARD HAS PROVIDED EXEMPTIONS AT CLAUSE (10) OF THE INSTRUCTIONS WHEREIN IT HAS BEEN PROVIDED THAT THESE INSTRUCTIONS WILL NOT BE APPLICABLE, WHERE THE CONSTITUTIONAL VALIDITY OF TH E PROVISIONS OF AN ACT/RULE IS UNDER CHALLENGE OR WHERE BOARDS ORDER, NOTIFICATION, INS TRUCTION OR CIRCULAR HAS BEEN HELD TO BE ILLEGAL OR WHERE REVENUE AUDIT OBJECTION IN THE CASE HAS BEEN ACCEPTED BY THE DEPARTMENT OR WHERE THE ADDITION RELATES TO UNDISCL OSED FOREIGN ASSETS/BANK ACCOUNTS ETC. WE FIND THAT THE PRESENT CASES DO NO T FALL WITHIN THE EXEMPTION CLAUSE AND THE TAX EFFECT IS LESS THAN RS.20 LACS IN EACH APPEAL. 3. LEARNED DEPARTMENTAL REPRESENTATIVE STATES THE LIBERTY MAY KINDLY BE GIVEN TO POINT OUT, UPON NECESSARY FURTHER VERIFICATIONS, AND TO SEEK RECALL THE DISMISSAL OF APPEALS AND RESTORATION OF THE APPEALS IN THE CASES (I) IN WHICH IT CAN BE DEMONSTRATED THAT THE APPEALS ARE COVERED BY THE EX CEPTIONS (II) WHICH ARE INADVERTENTLY INCLUDED IN THIS BUNCH OF APPEALS, WH EREIN THE TAX EFFECT, IN TERMS OF THE CBDT CIRCULAR (SUPRA), EXCEEDS RS 20,00,000. NONE O PPOSES THIS PRAYER; WE ACCEPT THE SAME. WE MAKE IT CLEAR THAT THE APPELLANTS SHAL L BE AT LIBERTY TO POINT OUT THE CASES WHICH ARE WRONGLY INCLUDED IN THE APPEALS SO SUMMARILY DISMISSED, EITHER OWING TO WRONG COMPUTATION OF TAX EFFECT OR OWNING TO SUCH CASES BEING COVERED BY THE PERMISSIBLE EXCEPTIONS- OR FOR ANY OTHER REASON , AND WE WILL TAKE APPROPRIATE REMEDIAL STEPS IN THIS REGARD. 4. IN VIEW OF THE ABOVE DISCUSSIONS, THE APPEALS AR E DISMISSED AS NOT MAINTAINABLE. 5. IN THE RESULT, AND SUBJECT TO THE ABOVE OBSERVAT ION, ALL THE APPEALS FILED BY THE REVENUE ARE DISMISSED. PRONOUNCED IN THE OPEN COUR T TODAY ON THE 29 TH DAY OF JANUARY, 2019. SD/- SD/- JUSTICE P P BHATT PRAMOD KUMAR (PRESIDENT) (VICE PRESIDENT) AHMEDABAD, DATED THE 29 TH DAY OF JANUARY, 2019 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPOND ENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD