Income-tax Officer, Ward - 2(4), Aurangabad V. Sanjay Atmaram Sarkate, Aurangabad

ITA 2823/PUN/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5813 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 4 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 22-01-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 30-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VITTHAL BHOSALE
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE BEFORE SHRI R . S . SYAL , VP AND SHRI S.S. VISWANETHRA RAVI , JM . / I TA NO. 2823 /PUN/20 17 / ASSESSMENT YEAR : 2011 - 12 THE INCOME TAX OFFICER, WARD - 2(4), AURANGABAD. ....... / APPELLANT / V/S. SHRI SANJAY ATMARAM SARKATE, FLAT NO. 10, SWAR VIHAR, MORESHWAR HOUSING SOCIETY, GARKHEDA, AURANGABAD. PAN : AETPS9859J / RESPONDENT A SSESSEE BY : NONE REVENUE BY : SHRI VITTHAL BHOSALE / DATE OF HEARING : 29.04.2021 / DATE OF PRONOUNCEMENT : 29 .04.2021 / ORDER THIS APPEAL PREFERRED BY THE REVENUE EMANATES FROM THE ORDER OF THE LD. CIT(APPEALS) - 2, AURANGABAD DATED 11.09.2017 FOR THE ASSESSMENT YEAR 2011 - 12 AS PER THE GROUND OF APPEAL ON RECORD. 2. BY FILING AN APPLICATION DATED 28 TH APRIL, 2021, THE ASSESSEE SUBMITTED THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS BELOW RS.50 LAKHS AND THEREFORE, THE APPEAL OF REVENUE IS LIABLE TO BE DISMISSED ON ACCOUNT OF LOW TAX EFFECT IN TERMS OF RECENT CBDT CIRCULAR NO.17/2019 [F NO.279/MISE.1 42/2007 - ITJ (PT)], DATED 08.08.2019 READ WITH CIRCULAR NO.3 OF 2018 DATED 11.07.2018 2 ITA NO. 2823 /PUN/20 17 A.Y. 2011 - 12 REVISING THE UPWARD MONETARY LIMITS FOR FILING OF APPEALS IN INCOME TAX CASES BEFORE VARIOUS APPELLATE FORUMS. THE EARLIER CBDT CIRCULAR NO.03/2019 DATED 11.07.2018 FIXED MONETARY LIMIT FOR FILING OF APPEALS BEFORE THE TRIBUNAL AT RS.20 LAKHS. SUCH LIMIT HAS BEEN ENHANCED IN THE RECENT CBDT CIRCULAR DATED 08.08.2019 FROM RS.20 LAKHS TO RS. 50 LAKHS. THUS, THE TAX EFFECT ON THE ADDITION IS LESS THAN RS.50 LAKHS. 3. THE LD . DR SUBMITTED THAT HE IS NOT SURE ABOUT THE TAX EFFECT INVOLVED IN THIS APPEAL HOWEVER, PRAYED FOR PASSING A CONDITIONAL ORDER TO THIS EFFECT. 4. WE HAVE PERUSED THE CASE RECORD. UNDISPUTEDLY, THE TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN THE MONETARY LIMIT PRESCRIBED BY THE RECENT CBDT CIRCULAR NO.17/2019 [F NO.279/MISE.142/2007 - ITJ (PT)] DATED 08 - 08 - 2019 READ WITH CIRCULAR NO.3 OF 2018 DATED 11.07.2018 FOR FILING OF APPEAL S BEFORE THE TRIBUNAL BY THE DEPARTMENT. THE CBDT VIDE CIRCULAR DATED 08.08.2019 (SUPRA.) HAS AMENDED PARA 3 OF CIRCULAR NO.3 OF 2018 DATED 11.07.2018 THEREBY ENHANCING MONETARY LIMIT OF TAX EFFECT FROM RS.20 LAKHS TO RS.50 LAKHS FOR FILING APPEALS BY THE DEPARTMENT BEFORE THE TRIBUNAL. THUS, WITHOUT GOING INTO MERIT OF THE ISSUES RAISED IN THE APPEAL, IN VIEW OF THE CBDT CIRCULAR (SUPRA), WE DISMISS THE APPEAL FILED BY THE REVENUE. 5. BEFORE PARTING, WE CLARIFY HERE THAT THE REVENUE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF APPEAL, WITH THE REQUISITE MATERIAL TO SHOW THAT THE APPEAL IS PROTECTED BY THE EXCEPTIONS PRESCRIBED IN PARA 10 OF THE CIRCULAR DATED 11 - 07 - 2018 AND ITS AMENDMENT DATED 20 - 08 - 2018. 3 ITA NO. 2823 /PUN/20 17 A.Y. 2011 - 12 6. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRO NOUNCED ON 29 TH DAY OF APRIL, 2021 SD/ - SD/ - S.S. VISWANETHRA RAVI R . S . SYAL JUDICIAL MEMBER VICE - PRESIDENT / PUNE; / DATED : 29 TH APRIL, 2021 SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS) - 2, AURANGABAD. 4. THE PR. CIT - 2, AURANGABAD. 5 . , , , / DR, ITAT, A BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // TRUE COPY // / PRIVATE SECRETARY , / ITAT, PUNE . 4 ITA NO. 2823 /PUN/20 17 A.Y. 2011 - 12 DATE 1 DRAFT DICTATED ON 29.04.2021 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 29.04.2021 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER