The Income tax Officer,Ward-1(2)(3), Ahmedabad V. Smt. Mamta Rajivkumar AgarwaL, Ahmedabad

ITA 271/AHD/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7247 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 20-05-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIMANYU SINGH YADAV
• Keywords: Tax effect
• Section: 271(1)(c)

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, , , , अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ ‘बी बीबी बी’ अहमदाबाद। अहमदाबाद।अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD ] ] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA No. 271/Ahd/2020 Assessment Year : 2013-14 Income Tax Officer, Ward-1(2)(3), Ahmedabad Vs Smt. Mamta Rajivkumar Agarwal, B/72, Shantnam Tower, B/h. Civil Hospital, Shahibaug, Ahmedabad-380004 PAN : AAWPA 5720 F / (Appellant) / (Respondent) Revenue by : Shri Abhimanyu Singh Yadav, Sr. DR Assessee by : None /Date of Hearing : 09/06/2022 /Date of Pronouncement: 15/06/2022 आदेश/O R D E R PER P.M. JAGTAP, VICE-PRESIDENT : The Revenue is in appeal before the Tribunal against the order of the learned Commissioner of Income-tax (Appeals), Ahmedabad-10 (“CIT(A)” in short) dated 20.02.2020 passed for Assessment Year 2013-2014. 2. The ground taken by the Revenue is as follows:- “The Ld. CIT(A) has erred in law and in the facts and in circumstances of the case by deleting the penalty of Rs.11,64,099/- under Section 271(1)(c) of the Act, 1961.” 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 ITA No. 271/Ahd/2020 ITO Vs. Smt. Mamta Rajivkumar Agarwal AY : 2013-14 2 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 the 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 open Court on 15 th June, 2022 at Ahmedabad. Sd/- Sd/- (MADHUMITA ROY) (P.M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad, Dated 15/06/2022 *Bt /Copy of the Order forwarded to : 1. ! / The Appellant 2. "# ! / The Respondent. 3. $%$&' # # ( / Concerned CIT 4. # # ( ) (/ The CIT(A)- 5. + , # &' , # # &' /DR,ITAT, Ahmedabad, 6. , ./ 0 /Guard file. / BY ORDER, TRUE COPY ह # $ज (Asstt. Registrar) # # &' ITAT, Ahmedabad 1. Date of dictation- ...09.06.2022 – low tax effect – CBDT Circular ...... 2. Date on which the typed draft is placed before the Dictating Member ...09.06.2022 ............ Other member.... 14.06.2022.......... 3. Date on which the approved draft comes to the Sr.P.S./P.S. - 14.06.2022.................. 4. Date on which the fair order is placed before the Dictating Member for Pronouncement ...15.06.2022.... 5. Date on which the file goes to the Bench Clerk....15.06.2022. 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..................