The DCIT, Circle-1(2), Vadodara V. M/s. Laxmi Enterprise, Baroda

ITA 3558/AHD/2016

• Counselvise Citation: [2019] 114 COUNSELVISE.COM (IT) 6204 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2009-2010
• Appeal Filed On: 30-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Assessee Lawyers: PARIMALSINH PARMAR
• Keywords: Tax effect

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI AMARJIT SINGH, ACCOUNTNAT MEMBER AND SHRI MS.MADHUMITA ROY, JUDICIAL MEMBER 1. MA NO.158/AHD/2019 (IN ./IN ITA NO.3558/AHD/2016) 2. ITA NO.3558/AHD/2016 ( / ASSESSMENT YEAR : 2009-10) THE DY.CIT CIRCLE-1(2) VADODARA / VS. M/S.LAXMI ENTERPRISE 25/C PRATAPGUNJ SOCIETY PRATAPGUNJ, BAORDA ./ ./ PAN/GIR NO. : AACFL 1033 C ( / APPLICANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI LALIT P. JAIN, SR.DR / RESPONDENT BY : SHRI PARIMAL SINH PARMAR, AR / DATE OF HEARING 18/10/2019 !'# / DATE OF PRONOUNCEMENT 19/11/2019 / O R D E R PER AMARJIT SINGH, ACCOUNTNAT MEMBER: THIS MISCELLANEOUS APPLICATION IS FILED BY THE REVE NUE AGAINST THE ORDER PASSED IN ITA NO.3558/AHD/2016 [AS REFLEC TED IN SR.NO.54 OF ITA NO.156/AHD/2018 AND 125 OTHERS] FOR ASSESSMENT YEAR 2009-10, ORDER DATED 31/07/2018. THE REVENUE HAS SUBMITTED THAT TAX EFFECT IN THIS CASE WAS OF RS.21,26,295/- WAS ABOVE THE PRES CRIBED LIMIT FOR FILING AN APPEAL AS PER BOARD CIRCULAR NO.03/2018 DATED 11 /07/2018 AND REQUESTED TO DECIDE THE APPEAL ON MERIT. MA NO.158/AHD/2019 AND ITA NO.3558/AHD/2016 DCIT VS. LAXMI ENTERPRISES ASS T.YEAR 2009-10 - 2 - 2. WE FIND MERIT IN THE MISCELLANEOUS APPLICATI ON OF THE REVENUE, THEREFORE LOOKING TO THE TAX EFFECT THE ITAT ORDER IS RECALLED. 3. AFTER DISCUSSION WITH THE LD.DR, THE RECALLED MATTER IS ADJUDICATED AS UNDERNEATH. AT THE OUTSET, THE ISSUES RAISED BY THE REVENUE ON MERIT, IT WAS NOTICED THAT THE LIMIT FOR FILING THE APPEAL BY THE REVENUE WAS ENHANCED BY THE CBDT IN ITS CIRCULAR BEARING NO.17 OF 2019 DATED 08/08/2019 FROM RS.20 LAKHS TO RS.50 LAKHS WHICH IS APPLICABLE ON THE PENDING APPEALS. 4. FROM THE ABOVE CIRCULAR, THERE IS NO AMBIGUITY T HAT THE APPEAL FILED BY THE REVENUE INVOLVING TAX EFFECT OF RS.50 LAKHS IS NOT MAINTAINABLE. IN THE CASE ON HAND, THE TAX EFFECT IS BELOW RS.50 LAKHS ONLY. THEREFORE, THE IMPUGNED APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. 5. BEFORE PARTING, WE ARE INCLINED TO MAKE IT CLEAR THAT REVENUE IS AT LIBERTY TO MOVE AN APPLICATION FOR RECALLING THE OR DER IF THE CASE OF THE REVENUE FALLS IN THE EXCEPTION AS PROVIDED IN THE C BDT CIRCULAR BEARING NO.3 OF 2018. MA NO.158/AHD/2019 AND ITA NO.3558/AHD/2016 DCIT VS. LAXMI ENTERPRISES ASS T.YEAR 2009-10 - 3 - 6. IN THE RESULT, THE MISCELLANEOUS APPEAL OF THE R EVENUE AND APPEAL ARE DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 19/11/2019 SD/- SD/- ( MS. MADHUMITA ROY ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTNAT MEMBER AHMEDABAD; DATED 19/11/2019 &.., .(.. / T.C. NAIR, SR. PS !'#' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANT 2. / THE RESPONDENT. 3. )*+ , / CONCERNED CIT 4. , ( ) / THE CIT(A)-5, VADODARA 5. /01 ((*+ , *+# , ) / DR, ITAT, AHMEDABAD 6. 145 6 / GUARD FILE. / BY ORDER, / ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 07/11/2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 08/11/2019/19.11.19 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.19.11.19 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 19.11.19 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER