The ACIT, Valsad Circle, Valsad V. M/s. Savita Construction Pvt. Ltd., Valsad

ITA 3496/AHD/2015

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4086 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 14-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL DHAKA
• Keywords: Tax effect; TDS

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 3496/ AHD /2015 2010 - 11 ASSISTANT COMMISSIONER OF INCOME TAX, VALSAD CIRCLE, VALSAD V . M/S. SAVITA CONTRUCTION PVT. LTD, NEW GIDC, GUNDLAV, VALSAD [PAN: AAFCS3408Q] 2 110/SRT/2018 2014 - 15 INCOME TAX OFFICER, WARD-1, VALSAD V . SHRI AAIYAZ M. KURESHI, MUNNA GARAGE, 1 ST GATE, BHOLANAGAR, ATUL, VALSAD [PAN: ADWPK8423E] 3 205/SRT/2017 2008 - 09 ASSISTANT COMMISSIONER OF INCOME, VALSAD CIRCLE, VALSAD V . M/S. PRAMUKH INFRASTRUCTURE, C/O-SHRI BIPINCHANDRA B. PATEL, PRAMUKH PRASAD, N.H. NO.8, LINK ROAD, DUNGRI, VALSAD [PAN: AAIFP6738J] 4 397/SRT/2018 2012 - 13 ASSISTANT COMMISSIONER OF INCOME TAX, VALSAD CIRCLE, VALSAD V . M/S. RUDOLF ATUL CHEMICALS LIMITED, B/18598 SURVEY NO.33, POST ATUL, VALSAD- 396020. [PAN: AACCG3021C] 5 142/SRT/2019 2011 - 12 INCOME TAX OFFICER, TDS, VALSAD V . WELDPUN GLOBAL BRANDS LTD, SURVEY NO.76, OPP. MORAI TELEPHONE EXCHANGE, MORAI, VAPI DIST, VALSAD-396 191. [PAN: AABCB5226F] 6 1017/ AHD /2013 2009 - 10 INCOME TAX OFFICER, WARD-2, VALSAD. V . JATINKUMAR JAYANTILAL PATEL, PROP. OF J.J.BROTHERS, APMC MARKET, BECHAR ROAD, VALSAD. [PAN: AIWPP9915H] ASSESSEE BY SHRI S.K.KABRA - CA, SHRI MANISH J.SHAH - ADV., SHRI BIPIN JARIWALA-ADV., & 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 2 /ORDER PER BENCH: 1. THE ABOVE MENTIONED 6 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 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 3 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