The ITO, Silvassa Ward, SILVASSA V. Smt. Deepti Sandeep Kapoor, SILVASSA

ITA 2831/AHD/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4082 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 9 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 27-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL DHAKA
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI O. P. MEENA, ACCOUNTANT MEMBER AND MS.MADHUMITA ROY, JUDICIAL MEMBER S . N O. . . ./I.T.A NO. /A Y: APPELLANT V. /RESPONDENT 1 56/ AHD /2015 2006 - 07 INCOME TAX OFFICER, SILVASSA WARD, SILVASSA V. DEEPTI SANDEEP KAPOOR, B/9, PANCHWATI APARTMENT, B/H. DAN HOTEL, SILVASSA [PAN: AJOPK8306J] 2 2831/ AHD /2016 2008 - 09 INCOME TAX OFFICER, SILVASSA WARD, SILVASSA V. DEEPTI SANDEEP KAPOOR, B/9, PANCHWATI APARTMENT, B/H. DAN HOTEL, SILVASSA [PAN: AJOPK8306J] 3 3005/ AHD /2016 2013 - 14 INCOME TAX OFFICER, SILVASSA WARD, SILVASSA V. M/S. EREMURUS TRADING PVT, LTD, 12, BUILDING-A, PANCHWATI APARTMENT, NEW DAN HOTEL, TOKARKHADA, SILVASSA [PAN: AACCE3859J] 4 2999/ AHD /2016 2013 - 14 INCOME TAX OFFICER, SILVASSA WARD, SILVASSA V. M/S. CLEMATIS TRADING CO. PVT. LTD, 404, SILVASSA COMPLEX, B/H. DAN & POPULAR HOTEL, TOKARKHADA, SILVASSA [PAN: AADCC9654J] 5 3006/ AHD /2016 2012 - 13 INCOME TAX OFFICER, SILVASSA WARD, SILVASSA V. M/S. SHANKAR COMMODITIES PVT. LTD, 102, SILVER PARK, PLOT NO.5, S. NO.6, VANMALI PARAK, KHANVEL ROAD, SILVASSA [PAN: AAMCS3887N] 6 3008/ AHD /2016 2013 - 14 INCOME TAX OFFICER, SILVASSA WARD, SILVASSA V. M/S. ATHWART TRADING PVT. LTD, SILVASSA COMPLEX, B/H. DAN & POPULAR HOTEL, TOKARKHADA, SILVASSA [PAN: AAICA4562E] 7 3001/ AHD /2016 2013 - 14 INCOME TAX OFFICER, SILVASSA WARD, SILVASSA V. M/S. EVERLONG TRADING PVT. LTD, CHAMUNDA DARSHAN BUILDING, NEAR YOGI HOSPITAL, KILVANI NAKA, SILVASSA [PAN: AACCE3698P] 8 3015/ AHD /2016 2013 - 14 INCOME TAX OFFICER, SILVASSA WARD, SILVASSA V. M/S. RAVES TRADEX PVT. LTD, B-2, GURUDEV COMPLEX, PHASE-I, SAILY ROAD, SAMARVANI, SILVASSA 2 [PAN: AAECR7421H] 9 3003/ AHD /2016 2013 - 14 INCOME TAX OFFICER, SILVASSA WARD, SILVASSA V. M/S. INTELLECTUAL TRADES PVT LTD, 12, BUILDING-A, PANCHWATI APARTMENT, NEAR DAN HOTEL, TOKARKHADA, SILVASSA [PAN: AACC12998E] 10 3014/ AHD /2016 2013 - 14 INCOME TAX OFFICER, SILVASSA WARD, SILVASSA V. M/S. HANUMAN CULTIVATION PVT. LTD, 105, EVEREST INDUSTRIAL ESTATE, NEAR 66 KVA SUB POWER STATION, AMLI, SILVASSA [PAN: AACCH0995A] 11 197/SRT/2019 2015 - 16 INCOME TAX OFFICER, SILVASSA WARD, SILVASSA V. M/S. PRARTHANA ENTERPRISES, SHOP NO.13, GOKUL VIHAR TOKARKHADA, SILVASSA [PAN: AANFP9741L] ASSESSEE BY SHRI MANISH J.SHAH - ADV. , SHRI YOGESH AMIN - CA & NONE. REVENUE BY SHRI SREENIVAS T. BIDARI - CIT(DR) & SHRI ANIL DHAKA SR.DR DATE OF HEARING 23.08.2019 DATE OF PRONOUNCEMENT 23.08.2019 /ORDER PER BENCH: 1. THE ABOVE MENTIONED 11 APPEAL(S) FILED BY THE REVENUE ARE DIRECTED AGAINST THE SEPARATE ORDER(S) OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)- VALSAD OF VARIOUS DATES FOR THE AFOREMENTIONED ASSESSMENT YEARS. 2. WE HAVE HEARD THE ABOVE APPEAL (S), AND FIND THAT THE TAX EFFECT INVOLVED, IS BELOW RS.50LAKHS. THE CBDT VIDE CIRCULAR NO.17/2019 DATED 8 TH AUGUST 2019 [F.NO.279/ MISC.142/ 2007-ITJ (PT)]BY AMENDING PARA 3 OF CBDT CIRCULAR NO.3/2018 DATED 11.07.2018 HAS ENHANCED THE MONETARY LIMIT FOR FILING OF APPEAL BEFORE TRIBUNAL AT RS.50 LAKHS AND HAS ALSO REMOVED ANOMALY IN PARA 5 OF SAID CIRCULAR NO. 3/2018.WE FIND THAT THE PRESENT 3 CASES DO NOT FALL WITHIN THE EXCEPTIONS CLAUSE 10 OF SAID CIRCULAR NO.3/2018. FURTHER, THE ABOVE CIRCULAR IS ALSO APPLICABLE TO ALL PENDING APPEALS AS CLARIFIED BY THE CBDT VIDE LETTER DATED 20.08.2019 [F. NO. 279/MISC./M- 93/2018-ITJ] AND IN THE LIGHT OF JUDGEMENT OF HON`BLE SUPREME COURT IN THE CASE OF PR. CIT, JAIPUR V. MEENAKSHI MODI SLP (CIVIL) DIARY NO. 25076 OF 2019-DATED 16.08.2019 WHEREIN THE HON`BLE SUPREME COURT HAS DISMISSED THE APPEAL OF REVENUE, AS TAX INVOLVED WAS LESS THAN RS. 2 CRORES. THEREFORE, THE PRESENT APPEALS ARE NOT MAINTAINABLE AS PER ABOVE CIRCULAR NO. 17/2019, HENCE DISMISSED AS WITHDRAWN. HOWEVER, THE REVENUE IS AT LIBERTY TO APPROACH TO THIS TRIBUNAL FOR RECALLING THIS ORDER, IF IT COMES TO THE NOTICE OF THE AO THAT THE TAX EFFECT IS MORE THAN THE MONETARY LIMIT PRESCRIBED UNDER THE SAID CIRCULAR OR THE APPEAL(S) IS FALLS WITHIN THE AMBIT OF THE EXCEPTIONS PROVIDED UNDER THE SAID CIRCULAR. 3. IN THE RESULT, ALL THE ABOVE CAPTIONED APPEALS OF THE REVENUE ARE DISMISSED AS WITHDRAWN. 4. THE ORDER PRONOUNCED IN THE OPEN COURT ON 23.08.2019. SD/- SD/- (MADHUMITA ROY) (O.P.MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT: DATED: 23 RD AUGUST, 2019/ S.GANGADHARA RAO, SR.PS COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/GUARD FILE OF ITAT. BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, SURAT