ITO, Mirzapur V. Shri Shiv Ram Pandey, Mirzapur

ITA 371/ALLD/2014

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3903 (ITAT-ALLAHABAD)
• Duration Of Justice: 6 year(s) 4 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-11-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 05-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD (THROUGH VIRTUAL COURT) BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER I.T.A. NO. 371/ALLD/2014 ASSESSMENT YEAR: 2009-10 INCOME TAX OFFICER, RANGE-III(4), MIRZAPUR VS SHRI SHIV RAM PANDEY, VINDHYAPURI COLONY, MIRZAPUR [PAN: AJDPP8315R] (APPELLANT) (RESPONDENT) FOR REVENUE : SHRI A.K.SINGH, SR.DR FOR ASSESSEE : SHRI PRAVEEN GODBOLE, AR DATE OF HEARING : 03-11-2020 DATE OF PRONOUNCEMENT : 03-11-2020 O R D E R PER RAMIT KOCHAR, A.M. : THIS APPEAL FILED BY REVENUE IS DISPOSED OF BECAUSE TAX EFFECT IN THIS APPEAL IS LESS THAN RS.50 LACS AS PER C BDT CIRCULAR NO.17/2019 (F.NO. 279/MISC.142/2007-ITJ (P T)) DATED 08 TH AUGUST, 2019 ISSUED BY CENTRAL BOARD OF DIRECT TAXES, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, AMENDING PARA NO.3 AND 5 OF THE CBDT CIRCULAR NO.3 OF 2018 DATED 11.07.2018 AND ITS SUBSEQ UENT AMENDMENT DATED 20.08.2018. ITA NO.371/ALLD/2014 :- 2 -: 2. WE HAVE HEARD BOTH THE PARTIES THROUGH VIDEO CONFERENCING MODE THROUGH VIRTUAL COURT. 3. THE LD.DR FAIRLY SUBMITTED THAT TAX EFFECT INVOLVED I N THIS APPEAL FILED BY REVENUE IS LESS THAN RS.50 LACS AND THIS APPEAL IS COVERED BY CBDT CIRCULAR NO.17/2019 DATED 08.08.2 019 BEING A LOW TAX EFFECT APPEAL FILED BY REVENUE. IT IS ALSO EXPLAINED BY LD.DR THAT THIS APPEAL FILED BY REVENUE I S ALSO NOT HIT BY ANY OF EXCEPTIONS CARVED OUT IN AFORESAID CB DT CIRCULAR AND CONSEQUENTIALLY PRAYERS WERE MADE BY LE ARNED DR TO DISMISS THIS APPEAL. 4. THE LD.COUNSEL FOR THE ASSESSEE DREW OUR ATTENTION T O CHART FILED BY HIM WITH COMPUTATIONAL WORKING TO REFLE CT THE TAX EFFECT IN THIS APPEAL FILED BY THE REVENUE IS LES S THAN RS.50 LACS. THUS, PRAYERS WERE MADE BY THE LD.COUNSEL FOR THE ASSESSEE TO DISMISS THIS REVENUE APPEAL AS BEING LOW TAX EFFECT APPEAL FILED BY THE REVENUE AS COVERED BY THE AFORESA ID CBDT CIRCULAR. THUS, BOTH THE RIVAL PARTIES AGREED FOR DISMISSAL OF THIS REVENUE APPEAL BEING LOW TAX EFFECT, COVERED BY THE CB DT CIRCULAR. 5. THE TAX EFFECT IN THIS APPEAL FILED BY REVENUE IS UNDISPUTEDLY BELOW RS.50 LACS AND THUS KEEPING IN VI EW CBDT CIRCULAR NO.17/2019 (F.NO.279/MISC.142/2007-ITJ (PT) ) DATED 08 TH AUGUST, 2019 ISSUED BY CENTRAL BOARD OF DIRECT TAXES , DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF ITA NO.371/ALLD/2014 :- 3 -: INDIA, AMENDING PARA NO.3 AND 5 OF THE CBDT CIRCULA R NO.3 OF 2018 DATED 11.07.2018 AND ITS SUBSEQUENT AMENDMENT DATED 20.08.2018, WE ARE INCLINED TO DISMISS THIS APPEAL FILED BY REVENUE DUE TO LOW TAX EFFECT INVOLVED IN THIS APPEAL W HICH IS BELOW RS.50 LACS. WHILE DISPOSING OF THIS APPEAL FIL ED BY REVENUE DUE TO LOW TAX EFFECT VIDE AFORESAID CBDT CIRC ULAR NO.17/2019 DATED 08.08.2019, WE CLARIFY THAT WE HAVE NOT COMMENTED ON MERITS OF THE ISSUE(S) IN THIS APPEAL. HOWEVER, AT THE SAME TIME WE ARE GRANTING LIBERTY TO REVENUE THAT I F AT ANY STAGE, REVENUE WANTS TO AGITATE THE MATTER/ISSUE(S) IN THIS APPEAL IS IN ACCORDANCE WITH THE CLAUSES/EXCEPTIONS A S ARE CONTAINED IN THE AFORE-STATED CBDT CIRCULAR NUMBER 17/ 2019 DATED 08.08.2018 READ WITH CBDT CIRCULAR NO 3/2018 DA TED 11.07.2018 AS MODIFIED ON 20.08.2018, THE REVENUE IS HEREBY GRANTED LIBERTY TO FILE MISCELLANEOUS APPLICATION PRAY ING FOR RECALL OF THIS ORDER ACCORDINGLY. WE ORDER ACCORDING LY. 6. IN RESULT, THIS APPEAL FILED BY REVENUE IN ITA NO.371/ALLD/2014 FOR THE AY: 2009-10 IS DISMISSED, OWING TO LOW TAX EFFECT AS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD NOVEMBER, 2020 IN THE PRESENCE OF BOTH THE PARTIES THROUGH VIDEO CONF ERENCING SD/- SD/- (VIJAY PAL RAO) (RAMIT KOCHA R) JUDICIAL MEMBER ACCOUNTANT MEMBER ALLAHABAD, DATED: 03-11-2020 TNMM ITA NO.371/ALLD/2014 :- 4 -: COPY OF THE ORDER FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A)- 5. THE DR, ITAT, 6. GUARD FILE TRUE COPY BY ORDER (ITAT, ALLAHABAD)