The DCIT, Central Circle-1, Baroda V. Shri Girdharbhai Ramjibhai Patel, Baroda

ITA 324/AHD/2013

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2163 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 04-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P VAISHNAV
• Assessee Lawyers: OT
• Keywords: Tax effect

Judgement Text

, , , , B, IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD, B BENCH . .. . . .. . , !' !' !' !', , , , #$ #$ #$ #$ %& %& %& %& , , , , &' &' &' &' ( & ' ( & ' ( & ' ( & ' BEFORE S/SHRI G.C. GUPTA, VICE-PRESIDENT AND TEJ RAM MEENA, ACCOUNTANT MEMBER) IT(SS)A NO. & ASSTT.YEAR APPELLANT RESPONDENT 1-2 67/AHD/2013 WITH CO.NO. 76/AHD/2013 A.Y.2008-09 DCIT, CENT.CIR.1, BARODA. SHRI GIRIDHARBHAI RAMJIBHAI PATEL D/9, AMRUTA BUNGLOW NAVDEEP SOCIETY B/H. GOKULDHAM SOCIETY MANJALPUR, BARODA. PAN : ACQPP 7379 F 3-4 68/AHD/2013 WITH CO.NO. 69/AHD/2013 A.Y.2009-10 -DO- -DO- 5-6 69/AHD/2013 WITH CO.NO.71/AHD/2013 A.Y.2008-2009 -DO- SHRI DALSUKHBHAI RAMJIBHAI PATEL 1-A, KRISHNADHAM SOCIETY NR. MANINAGAR SOCIETY MANJALPUR, BARODA. PAN : ACQPP 7376 L -DO- 7-8 70/AHD/2013 WITH CO.NO. 72/AHD/2013 A.Y.2009-10 -DO- -DO- 9-10 73/AHD/2013 WITH CO NO.74/AHD/2013 A.Y.2007-08 -DO- SHRI KIRITBHAI D. PATEL 1-A, KRISHNADHAM SOCIETY NR. MANINAGAR SOCIETY SHRI GIRIDHARBHAI RAMJIBHAI PATEL & OTHERS (19 APPE ALS) -2 MANJALPUR, BARODA. PAN : AEMPP 9240 D 11 74/AHD/2013 A.Y.2008-09 -DO- -DO- 12-13 75/AHD/2013 WITH CO NO.75/AHD/2013 A.Y.2009-10 -DO- -DO- 14-15 ITA NO.324/AHD/2013 WITH CO.NO.70/AHD/2013 A.Y.2010-2011 DCIT, CENT.CIR.1, BARODA. SHRI GIRIDHARBHAI RAMJIBHAI PATEL D/9, AMRUTA BUNGLOW NAVDEEP SOCIETY B/H. GOKULDHAM SOCIETY MANJALPUR, BARODA. PAN : ACQPP 7379 F 16-17 325/AHD/2013 WITH CO.NO. 73/AHD/2013 A.Y.2010-11 -DO- SHRI DALSUKHBHAI RAMJIBHAI PATEL 1-A, KRISHNADHAM SOCIETY NR. MANINAGAR SOCIETY MANJALPUR, BARODA. PAN : ACQPP 7376 L 18-19 327/AHD/2013 WITH CO NO.77/AHD/2013 A.Y.2010-11 -DO- SHRI KIRITBHAI D. PATEL 1-A, KRISHNADHAM SOCIETY NR. MANINAGAR SOCIETY MANJALPUR, BARODA. PAN : AEMPP 9240 D ( ) * &/ REVENUE BY : SHRI O.P. VAISHNAV, CIT-DR ,% ) * &/ ASSESSEE BY : SHRI VIJAY RANJAN SHRI GIRIDHARBHAI RAMJIBHAI PATEL & OTHERS (19 APPE ALS) -3 - ) %.'/ DATE OF HEARING : 9 TH JULY, 2013. /01 ) %.'/ DATE OF PRONOUNCEMENT : 26-07-2013 &2 / O R D E R PER BENCH: THIS GROUP OF APPEALS AND CO ARE PREFERRED BY THE REVENUE AND THE ASSESSEE AGAINST RESPECTIVE ORDERS OF THE CIT(A)-IV, AHMEDABAD FOR THE ABOVE ASSESSMENT YEARS. THESE AR E BEING DISPOSED OF WITH THIS CONSOLIDATED ORDER. 2. AT THE OUTSET, THE LEARNED COUNSEL FOR THE ASSES SEE POINTED OUT THAT THE DISPUTED FAX EFFECT IN THESE APPEALS, INDI VIDUALLY, IS LESS THAN RS.3 LAKHS, THE MONETARY LIMIT FIXED BY THE CBDT IN INSTRUCTION NO.3 OF 2011. HE SUBMITTED THAT ALL THESE APPEALS ARE P REFERRED BY THE REVENUE AFTER THE ISSUE OF INSTRUCTIONS OF THE CBDT IN THE YEAR 2011, AND THEREFORE, THESE APPEALS SHOULD BE DISMISSED IN LIMINE . HE RELIED ON THE DECISION OF THE HONBLE GUJARAT HIGH COURT I N THE CASE OF CIT VS. LAKHABHAI M. JARIYA IN TAX APPEAL NOS.590, 591 AND 592 OF 2012 ORDER DATED 23 RD MARCH, 2013 IN SUPPORT OF HIS SUBMISSION. HE SUBMITTED THAT IN THAT EVENT ALL THE COS. OF THE AS SESSEE WOULD BECOME INFRUCTOUS AND MAY BE DECIDED ACCORDINGLY. THE LE ARNED DR COULD NOT CONTROVERT TO THE SUBMISSIONS MADE ON BEHALF OF THE ASSESSEE. THE DISPUTED TAX EFFECT BEING LESS THAN RS.3 LAKHS, WE HOLD THAT PRESENT APPEALS FILED BY THE REVENUE ARE NOT MAINTAINABLE I N VIEW OF INSTRUCTION NO.3 OF 2011 ISSUED BY THE CBDT, AND AC CORDINGLY, THE APPEAL PREFERRED BY THE REVENUE ARE DISMISSED. IN VIEW OF OUR DECISION DISMISSING ALL THE APPEAL OF THE REVENUE I N LIMINE , WE HOLD SHRI GIRIDHARBHAI RAMJIBHAI PATEL & OTHERS (19 APPE ALS) -4 THAT COS PREFERRED BY THE ASSESSEE BEING INFRUCTOUS AND ARE ACCORDINGLY DISMISSED. 3. IN THE RESULT, APPEALS OF THE REVENUE AND THE CO S. OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE. SD/- SD/- ( %& %& %& %& / TEJ RAM MEENA) &' ( &' ( &' ( &' ( /ACCOUNTANT MEMBER ( . .. . . .. . /G.C. GUPTA) !' !' !' !' /VICE-PRESIDENT C OPY OF THE ORDER FORWARDED TO: 1) : APPELLANT 2) : RESPONDENT 3) : CIT(A) 4) : CIT CONCERNED 5) : DR, ITAT. BY ORDER DR/AR, ITAT, AHMEDABAD