The Dy. Commissioner of Income Tax, Mehsana Circle, Mehsana V. Shri Roswelt Narottambhai Patel, Mehsana

ITA 2611/AHD/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 6038 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 10-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Keywords: Retrospective amendment; Tax effect

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH SMC BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER ./ ITA NO. 2611/AHD/2016 / ASSESSMENT YEAR: 2013-14 DCIT, MEHSANA CIRCLE MEHSANA. VS SHRI ROSWELT NAROTTAMBHAI PATEL 13-SHREYAS SOCIETY JAIL ROAD DIST. MEHSANA 384 002. PAN : ABHPP 5399 M / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI HARDIK VORA, AR REVENUE BY : SMT.ANUPAMA SINGLA, SR.DR / DATE OF HEARING : 15/02/2018 /DATE OF PRONOUNCEMENT : 15/02/2018 O R D E R PRESENT APPEAL IS DIRECTED AT THE INSTANCE OF THE A SSESSEE AGAINST ORDER OF LD.CIT(A), GANDHINAGAR, AHMEDABAD DATED 13 .7.2015 PASSED FOR THE ASSTT.YEAR 2013-14. 2. AT THE OUTSET, THE LD.COUNSEL FOR THE ASSESSEE S UBMITTED THAT APPEAL OF THE REVENUE IS NOT MAINTAINABLE DUE TO RECENT CB DT INSTRUCTION PROHIBITING FILING OF APPEAL BY THE REVENUE BEFORE THE TRIBUNAL WHERE TAX EFFECT IS BELOW RS.10 LAKHS. WHEN WE CONFRONTE D THE LD.DR, HE WAS UNABLE TO DISPUTE THE SAME AND LEFT TO THE TRIBUNAL TO DECIDE THE ISSUE IN ACCORDANCE WITH LAW. 3. WE HAVE HEARD LD.DR AND GONE THROUGH THE IMPUGNE D ORDERS. WE FIND THAT APPEAL OF THE REVENUE, WHICH IS FILED ON 10.10 .2010 IS HIT BY RECENT CBDT INSTRUCTION NO.21 OF 2015 DATED 10.12.2015 WHEREBY THE BOARD HAS PROHIBITED ITA NO.2611/AHD/2015 - 2 - ITS SUBORDINATE AUTHORITIES FROM FILING OF THE APPE AL BEFORE THE TRIBUNAL AGAINST THE ORDER OF THE CIT(A) WHERE THE TAX EFFECT BY VIR TUE OF THE RELIEF GIVEN BY THE CIT(A) IS LESS THAN RS.10 LAKHS. THE INSTRUCTIONS HAVE BEEN MADE APPLICABLE WITH RETROSPECTIVE EFFECT, MEANING THEREBY, THESE I NSTRUCTIONS ARE APPLICABLE ON PENDING APPEALS ALSO. IN THE PRESENT CASE, ADDITIO N DELETED BY THE LD.CIT(A) AND CONTESTED BY THE REVENUE, WOULD BE LESS THAN RS.10 LAKHS. THEREFORE, THE PRESENT APPEAL DESERVES TO BE DISMISSED BEING TREAT ED TO BE FILED IN VIOLATION OF THE ABOVE CBDT INSTRUCTION. IT IS DISMISSED IN LIMINE . 4. IT IS FURTHER OBSERVED THAT ON RE-VERIFICATION A T THE END OF THE AO, IT CAME TO THE NOTICE THAT TAX EFFECT IS MORE OR IT FALLS W ITHIN THE AMBIT OF EXCEPTION PROVIDED IN THE INSTRUCTION, THEN THE DEPARTMENT WI LL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALL OF THIS ORDER AND REVIVE IT S APPEAL FOR FRESH HEARING. SUCH APPLICATION SHOULD BE FILED WITHIN LIMITATION PRESC RIBED UNDER THE LAW. 6. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSE D DUE TO TAX EFFECT. PRONOUNCED IN THE OPEN COURT ON 15 TH FEB., 2018. SD/- (RAJPAL YADAV) JUDICIAL MEMBER