The ITO, Ward-2(2)(2), Ahmedabad V. Shri Girish P. Patel, Ahmedabad

ITA 2886/AHD/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 3306 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 24-09-2019
• Assessment Year: 2012-2013
• Appeal Filed On: 03-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUNIT KUMAR VERMA
• Keywords: Additional evidence; Tax effect
• Section: 143(3); 263; 2

Judgement Text

, B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR ./ I.T.A. NO. 2886/AHD/2016 & C.O. NO. 06/AHD/2017 AND 17 OTHERS [AS PER ANNEXURE ATTACHED WITH THIS ORDER] ITO WARD-2(2)(2), AHMEDABAD 1 ST FLOOR, C.U. SHAH BLDG., ASHRAM ROAD, AHMEDABAD- 380014 / VS. SHRI GIRISH P. PATEL F-2, NATRAJ APARTMENT, NR. NAVNIRMAN BANK, RANIP, AHMEDABAD ./ ./ PAN/GIR NO. : ACL PP0 153 E ( APPELLANT S ) [AS PER LIST OF APPELLANTS ATTACHED AS ANNEXURE TO THIS ORDER] .. ( RESPONDENT & CROSS OBJECTORS ) [AS PER LIST OF RESPONDENTS AND CROSS OBJECTORS ATTACHED AS ANNEXURE TO THIS ORDER] REVENUE BY : SHRI SUNIT KUMAR VERMA, SR. D.R. & SHRI ALOK SINGH, CIT. D.R. ASSESSEE BY : SMT. NUPUR SHAH, SHRI T. P. HEMANI, SHRI S. N. DIVATIA, SHRI MEHUL K. PATEL, SHRI GULAB M THAKKAR, SHRI PRITESH L SHAH, SHRI B. S. SOPARKAR, SMT. URVASHI SODHAN, SHRI MANISH J. SHAH, SHRI HEM CHHAJCAL, A.RS. / DATE OF HEARING 27/08/2019 / DATE OF PRONOUNCEMENT 28/08/2019 !/ O R D E R PER BENCH: THE PRESENT BUNCH OF APPEALS IS DIRECTED AT THE INS TANCE OF THE REVENUE AGAINST DIFFERENT ORDERS OF THE LEARNED CIT (A). THESE APPEALS HAVE BEEN TAKEN UP FOR OUT-OF-TURN HEARING, BECAUSE , ON VERIFICATION OF ITA NO. 2886/AHD/2016 & CO. NO. 06/AHD/2017 & 17 OR S. - 2 - RECORD, IT REVEALED THAT TAX EFFECT INVOLVED IN ALL THESE APPEALS INDIVIDUALLY, BY VIRTUE OF RELIEF GRANTED BY THE CI T(A) IS LESS THAN RS.50 LAKHS, AND THEREFORE, IN VIEW OF THE CBDT INS TRUCTION BEARING NO.17/2019 DATED 08/08/2019, THESE APPEALS ARE NOT MAINTAINABLE BEFORE THE TRIBUNAL. CO-ORDINATE BENCH OF ITAT TRI BUNAL, AHMEDABAD HAS CONSIDERED THIS ASPECT IN THE CASE OF ACIT VS. SMT. FLORENCE V. PARMAR, IN ITA NO. 1794/AHD/2013, ORDER DATED 21.08.2019. THE TRIBUNAL HAS PASSED THE FOLLOWING ORDER ON THIS ISSUE: , A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER ./ I.T.A. NO. 1794/AHD/2013 ( / ASSESSMENT YEAR : 2009-10) THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1), 2 ND FLOOR, AAYAKAR BHAVAN, RACE COURSE CIRCLE, BARODA / VS. SMT. FLORENCE V. PARMAR 42, SUNDARMNAGAR SOCIETY, VASNA ROAD, BARODA - 390020 ./ ./ PAN/GIR NO. : AHKPP5892L ( ' / APPELLANT ) .. ( #$' / RESPONDENT ) ' % / APPELLANT BY : SHRI S. K. DEV, SR.D.R. #$' % / RESPONDENT BY : SMT. URVASHI SODHAN, A.R. / DATE OF HEARING 21/08/2019 / DATE OF PRONOUNCEMENT 21/08/2019 !/ O R D E R ITA NO. 2886/AHD/2016 & CO. NO. 06/AHD/2017 & 17 OR S. - 3 - PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE REVENUE AGAINST THE ORDER OF THE COMMISSIONER OF IN COME TAX (APPEALS), BARODA (CIT(A) IN SHORT), DATED 30.03. 2013 ARISING IN THE ASSESSMENT ORDER DATED 23.12.2011 PASSED BY THE ASS ESSING OFFICER (AO) UNDER S. 143(3) OF THE INCOME TAX ACT, 1961 (T HE ACT) CONCERNING AY 2009-10. 2. THE GROUNDS OF APPEAL RAISED BY THE REVENUE REA D AS UNDER:- 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD.CIT(APPEALS) ERRED IN DIRECTING THE ASSESSING OFFICER TO ALLOW E XEMPTION U/S.10A AMOUNTING TO RS.99,33,000/- BY EXERCISING UNDUE JURISDICTIONAL P OWERS BY ENTERTAINING APPEAL AGAINST THE ASSESSMENT ORDER U/S. 143(3) OF THE ACT PASSED IN PURSUANT TO DIRECTIONS OF THE CIT IN THE CASE OF THE ASSESSEE FOR THE ASSE SSMENT YEAR 2007-08 VIDE ORDER U/S. 263 OF THE ACT. 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND I N LAW, THE LD.CIT(APPEALS) ERRED IN ADMITTING ADDITIONAL EVIDENCE WITHOUT APPR ECIATING THAT THESE EVIDENCE WERE NOT FURNISHED BY THE ASSESSEE EITHER BEFORE TH E ASSESSING OFFICER DURING THE ASSESSMENT PROCEEDINGS OR BEFORE THE CIT DURING THE COURSE OF PROCEEDINGS U/S. 263 OF THE ACT. 3. THE LD.CIT(A) SUBSTANTIALLY ERRED IN IGNORING TH E SUBMISSIONS OF THE ASSESSEE UNDER OATH DURING THE COURSE OF SURVEY PRO CEEDINGS, SUBMISSIONS MADE DURING THE COURSE OF ASSESSMENT PROCEEDINGS AND PRO CEEDINGS U/S. 263 OF THE ACT, BUT ADMITTING THE REPORT OF M/S. MANAN THAKKAR ASSO CIATES, WHICH IS NOT ONLY IRRELEVANT TO THE ISSUE INVOLVED BUT HAS NO EVIDENT IARY VALUE. 3. AT THE TIME OF HEARING, IT WAS SUBMITTED BY THE LD.AR FOR THE ASSESSEE THAT THE APPEAL FILED BY THE REVENUE IS HI T BY RECENTLY ISSUED CBDT CIRCULAR NO.17 OF 2019 DATED 08/08/2019 REVISI NG THE PREVIOUS THRESHOLDS PERTAINING TO TAX EFFECTS. IT IS INTER ALIA NOTICED THAT THE CBDT VIDE INSTRUCTION NO. F. NO. 279/MISC/M-93/2018 -ITJ DT. 20/08/2019 HAS OBSERVED THAT CIRCULAR NO.17/2019 DA TED 08/08/2019 RELATING TO ENHANCEMENT OF MONETARY LIMITS IS ALSO APPLICABLE TO ALL PENDING APPEALS. AS PER AFORESAID CIRCULAR READ WIT H INSTRUCTION, ALL PENDING APPEALS FILED BY REVENUE ARE LIABLE TO BE D ISMISSED AS A MEASURE FOR REDUCING LITIGATION WHERE THE TAX EFFEC T DOES NOT EXCEED THE PRESCRIBED MONETARY LIMIT WHICH IS NOW REVISED AT RS.50 LAKHS. IN THE INSTANT CASE, THE TAX EFFECT ON THE DISPUTED IS SUES RAISED BY THE REVENUE IS STATED TO BE NOT EXCEEDING RS.50 LAKHS A ND THEREFORE APPEAL OF THE REVENUE IS REQUIRED TO BE DISMISSED I N LIMINE. 4. THE LEARNED DR FOR THE REVENUE FAIRLY ADMITTED T HE APPLICABILITY OF THE CBDT CIRCULAR NO. 17 OF 2019. ACCORDINGLY, APPEAL OF THE REVENUE IS DISMISSED AS NOT MAINTAINA BLE. HOWEVER, IT ITA NO. 2886/AHD/2016 & CO. NO. 06/AHD/2017 & 17 OR S. - 4 - WILL BE OPEN TO THE REVENUE TO SEEK RESTORATION OF ITS APPEAL ON SHOWING INAPPLICABILITY OF THE AFORESAID CBDT CIRCU LAR IN ANY MANNER. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. SD/- SD/- (MADHUMITA ROY) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 21/08/2019 2. IN PARITY WITH THE ORDER OF THE CO-ORDINATE BENC H OF TRIBUNAL CITED SUPRA, WE ALSO DISMISS ALL THESE APPEALS BEFORE US IN THE SAM E TERM AS LAID DOWN BY THE TRIBUNAL IN THE ABOVE ORDER. IN VIEW OF THE ABOVE, ALL THE APPEALS AND RESPECTIVE CROSS OBJECTIONS, IF ANY, ARE DISMISSED. 3. IN THE RESULT, ALL THE APPEALS OF THE REVENUE AN D RESPECTIVE COS. OF THE ASSESSEE ARE DISMISSED. SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMA R KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 28/08/2019 TANMAY TRUE COPY !' #' / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. / ASSESSEE 3. ) *+ , / CONCERNED CIT 4. ,- / CIT (A) 5. 012 #33*+, *+, 56 ) / DR, ITAT, AHMEDABAD 6. 289 : / GUARD FILE. BY ORDER / ! , ;/5 *+, 56 ) < THIS ORDER PRONOUNCED IN OPEN COURT ON 21/08/20 19 THIS ORDER PRONOUNCED IN OPEN COURT ON 28/0 8/2019 ITA NO. 2886/AHD/2016 & CO. NO. 06/AHD/2017 & 17 OR S. - 5 - ANNEXURE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH, AHMEDABAD LIST OF DEPARTMENTAL APPEALS WITH TAX EFFECT LESS THAN 50 LAKHS SR. NO. APPEAL NO. NAME OF APPELLANT NAME OF RESPONDENT A.Y. 1 ITA 2886/AHD/2016 ITO WARD-2(2)(2), AHMEDABAD GIRISH P PATEL, AHMEDABAD 2012-13 2 CO 6/AHD/2017 GIRISH P PATEL, AHMEDABAD ITO WARD-2(2)(2), AHMEDABAD 2012-13 3 ITA 2334/AHD/2017 ACIT, CIRCLE-2(1)(1), AHMEDABAD VIJAY A. PATEL 2012-13 4 CO 21/AHD/2019 VIJAY A. PATEL ACIT, CIRCLE-2(1)(1), AHMEDABAD 2012-13 5 ITA 1331/AHD/2017 ACIT CIRCLE-2(1)(2), AHMEDABAD M/S. KICHEN EXPRESS OVERSEAS LTD. AHMEDABAD 2010-11 6 ITA 1452/AHD/2016 DCIT, CIR-1(1), VADODARA NARENDRAKUMAR M. PATEL, VADODARA 2012-13 7 ITA 2898/AHD/2016 ITO WD-1(2), AHMEDABAD SMT. LIZ HEMANGBHAI BHATT 2008-09 8 ITA 2478/AHD/2016 ITO WD-5(1)(2), AHMEDABAD SHRI BHAGWATBHAI JITUBHAI CHAVDA 2011-12 9 ITA 515/AHD/2017 DCIT CIR-4(1)(1), AHMEDABAD SAFAL CONSTRUCTION PVT. LTD. 2013-14 10 ITA 2270/AHD/2017 DCIT MEHSANA CIR, MEHSANA APPLO EARTHMOVERS LTD, MEHSANA 2014-15 11 ITA 2269/AHD/2017 DCIT MEHSANA CIR, MEHSANA DENIS CHEM LAB LTD, GANDHINAGAR 2014-15 12 ITA 1982/AHD/2016 ITO, WD-4(2)(2), AHMEDABAD SHRI KIRTIKUMAR BECHERBHAI GAMARA 2012-13 13 ITA 1984/AHD/2016 ITO, WD-4(2)(5), AHMEDABAD SHRI VISHNUBHAI BECHERBHAI GAMARA 2012-13 14 ITA 1985/AHD/2016 ITO, WD-4(2), AHMEDABAD SHRI MANOJKUMAR BECHERBHAI GAMARA 2012-13 15 ITA 461/AHD/2015 ITO, WD-4(1)(3), AHMEDABAD SHREE HARI GRAPHICS P LTD. 2010-11 16 IT(SS)A 281/AHD/2016 ACIT CENT 1(2), AHMEDABAD PUPESH B PATEL L/H OF LATE KUSUMBEN B PATEL, KALOL 2009-10 17 ITA 1254/AHD/2015 DY CIR (1), VADODARA DOSHI ACCOUNTING SERVICES P LTD. VADODARA 2007-08 18 ITA 2863/AHD/2015 ITO, WD-1, GODHARA FARIDA S PIPLODWALA 2011-12 19 ITA 299/AHD/2014 ITO WD 8(1), AHMEDABAD TIGER SURGICAL DISPOSABLE P LTD. 2008-09 SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER