The DCIT, Circle-1, Ahmedabad V. M/s. Adani Logistics Ltd., Ahmedabad

ITA 2791/AHD/2013

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6273 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 4 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 24-03-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 28-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANTONY PARIATH
• Assessee Lawyers: P M MEHTA WITH SHRI G M THAKOR
• Keywords: Tax effect

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ./ ITA NO.2791/AHD/2013 / ASSTT. YEAR: 2009-2010 DCIT, CIR.1 AHMEDABAD. VS. M/S.ADANI LOGISTICS LTD. ADANI HOUSE NR. MITHAKHALI SIX ROADS NAVRANGPURA AHMEDABAD 380 009. PAN : AABCI 4157 J / (APPELLANT) / (RESPONDENT) REVENUE BY : SHRI ANTONY PARIATH, SR.DR ASSESSEE BY : SHRI P.M.MEHTA WITH SHRI G.M. THAKOR, AR ! / DATE OF HEARING : 24/03/2017 '#$ ! / DATE OF PRONOUNCEMENT: 07/04/2017 %& / O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: REVENUE IS IN APPEAL BEFORE THE TRIBUNAL AGAINST OR DER OF THE LD.CIT(A)-VI, AHMEDABAD DATED 30.9.2013 PASSED FOR THE ASSTT.YEAR 2009-10. ITA NO.2791/AHD/2013 2 2. REVENUE IS AGGRIEVED BY THE ACTION OF THE LD.CIT (A) IN DELETING THE ADDITION OF RS.9.37 BEING UNTUILISED CENVAT CREDIT IN CONTRAVENTION OF THE PROVISIONS OF SECTION 145A. 3. AT THE OUTSET, LEARNED COUNSEL FOR THE ASSESSEE SUBMITS THAT APPEAL OF THE REVENUE IS NOT MAINTAINABLE IN VIEW O F LATEST CBDT INSTRUCTION NO.21 OF 2015 DATED 10.12.2015 WHEREBY THE BOARD HAS RESTRICTED DEPARTMENT NOT TO FILE APPEAL BEFORE THE TRIBUNAL WHERE TAX EFFECT IS BELOW RS.10 LAKHS. HE SUBMITS THAT DISPUT ED ADDITION OF RS.9,37,1218/- AND THE TAX EFFECT INCLUDING EDUCATI ON CESS COMES AROUND RS.2,89,569/- WHICH IS MUCH BELOW THE MONETA RY LIMIT PRESCRIBED BY THE CBDT. HE FURTHER SUBMITS THAT TH E ABOVE INSTRUCTION OF THE CBDT IS RETROSPECTIVE IN NATURE, THEREFORE A PPLICABLE TO ALL CASES PENDING BEFORE THE TRIBUNAL ALSO. 4. THE LD.DR, HOWEVER, DID NOT CONTEST THIS SUBMISS ION OF THE LD.COUNSEL FOR THE ASSESSEE AND/OR APPLICABILITY OR OTHERWISE MERIT OF THE CBDT CIRCULAR CITED SUPRA. 5. AFTER GOING THROUGH RECORD WE FIND THAT REVENUE HAS FILED APPEAL BEFORE THE TRIBUNAL ON 28.11.2013. AS PER THE LATES T CBDT CIRCULAR NO.21/2015 DATED 10.12.2015 PROHIBITS FILING OF APP EAL BEFORE THE TRIBUNAL WHERE TAX EFFECT IS BELOW RS.10 LAKHS. TAX EFFECT ON THE ADDITION DELETED BY THE LD.CIT(A) IS RS.2,89,569/-, WHICH CO ULD NOT BE DISPUTED BY THE LD.DR. FURTHER, THE ABOVE CIRCULAR HAS RETR OSPECTIVE EFFECT, AND THEREFORE, APPEALS OF THE REVENUE PENDING AS ON THE DATE AND FALLING WITHIN THE MONETARY LIMIT ARE ALSO COVERED BY THE C IRCULAR AND THEREFORE PRESENT APPEAL IS NOT MAINTAINABLE. 6. 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 WITHIN THE AMBIT OF EXCEPTION PROVIDED IN THE INSTRUCTION, THEN THE DEPARTMENT WILL BE AT ITA NO.2791/AHD/2013 3 LIBERTY TO APPROACH THE TRIBUNAL FOR RECALL OF THIS ORDER. SUCH APPLICATION SHOULD BE FILED WITHIN LIMITATION PRESCRIBED UNDER THE LAW. 7. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSE D HAVING LOW TAX EFFECT. ORDER PRONOUNCED IN THE COURT ON 7 TH APRIL, 2017. SD/- SD/- (N.K. BILLAIYA) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER