DCIT CENT.CIR-8(2), MUMBAI V. SHRI FAROOQ ALI KHAN, MUMBAI

ITA 3922/MUM/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5714 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 04-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PKD
• Keywords: Tax effect
• Section: 201; 13; 12; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL F , BENCH MUMBAI BEFORE SHRI PRAMOD KUMAR , VP & SHRI AMARJIT SINGH , JM ITA NO S . 3922 TO 3924 / MUM/ 201 8 ( ASSESSMENT YEAR S: 20 11 - 12, 2012 - 13 & 2013 - 14 ) DCIT CENT. CIR - 8(2) 6 TH FLOOR, ROOM NO. 658, AAYAKAR BHAVAN, M. K. R OAD, MUMBAI - 400020 . VS. SHRI FAROOQ ALI KHAN NO.21, BENSON A CROSS ROAD, BENSON TOWN, POST, BANGALORE KARNATAKA, PIN:560046. PAN/GIR NO. ABYPK7991D APPELLANT ) .. RESPONDENT ) REVENUE BY SHRI PADMA RAM ( SR. D R) ASSESSEE BY SHRI YAHER PL UMBER DATE OF HEARING 05 / 0 2 / 20 20 DATE OF PRONOUNCEMENT 05 / 02 / 2020 O R D E R PER AMARJIT SINGH (J .M) : THESE APPEAL S FILED BY THE REVENUE IS DIRECTED AGAINST ORDER OF THE CIT(A) - 50 , MUMBAI DATED 1 3 /0 3 /201 8 WHICH PERTAINS TO AY S. 2011 - 12 TO 20 13 - 14 2 . WE HAVE HEARD THE LD. REPRESENTATIVE OF THE PARTIES AND PERUSED MATERIALS AVAILABLE ON RECORD . DURING COURSE OF HEARING, LD. DR FOR THE REVENUE SUBMITTED THAT TAX EFFECT INVOLVED IN THIS APPEAL FILED B Y THE REVENUE IS LESS THAN RS. 5 0 LACS AND I N VIEW OF LATEST CBDT CIRCULAR NO. 3/2018 DATED 11 - 7 - 2018, AND ALSO MODIFIED CIRCULAR NO. 17/2019 DATED 08/08/2019, APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND NEEDS TO BE DISMISSED. THE LD. DR, FURTHER ARGUED THAT, THE ISSUE INVOLVED IN THIS APPEA L IS APPEARS TO BE COVERED BY EXCEPTION PROVIDED UNDER CLAUSE (E) OF SUBSEQUENT CIRCULAR AND THEREFORE, IF REQUIRED THE REVENUE SHALL BE ALLOWED TO FILE MISCELLANEOUS APPLICATION TO RE - CALL THE ORDER. WE, FIND THAT, THE CBDT, RECENTLY HAD ISSUED A CIRCUL AR NO. 3/2018 DATED 11 - 7 - 2018, SUPERSEDING ITS EARLIER CIRCULAR NO. 21/2015 AND ENHANCED MONETARY LIMIT FOR FILING APPEAL BEFORE VARIOUS APPELLATE AUTHORITIES AND ACCORDINGLY, ENHANCED MONETARY LIMIT TO RS. 20,00,000/ - FOR FILING APPEAL BEFORE THE TRIBUNAL. FURTHER, THE BOARD HAS ISSUED ONE MORE CIRCULAR VIDE CIRCULAR NO.17/2019 DATED 08/08/2019 AND ITA NOS. 392 2 TO 3924 /M/201 8 A.YS. 2011 - 12 TO 2013 - 14 2 ENHANCED MONETARY LIMIT FOR FILING APPEAL BEFORE APPELLATE TRIBUNAL TO RS. 50,00,000/ - . FURTHER, IN THE SAID CIRCULAR, THE CBDT HAD INSTRUCTED ITS OFFICERS TO F ILE APPLICATION FOR WITHDRAWAL OF APPEAL ALREADY FILED OR NOT TO PURSUE PENDING APPEALS. WE, THEREFORE, BY TAKING INTO ACCOUNT THE CBDT CIRCULAR NO. 3/2018 DATED 11 - 7 - 2018 AND C IRCULAR NO.17/2019 DATED 08/08/2019 AND ALSO CONSIDERING THE FACT THAT TAX EFFE CT INVOLVED IN THE PRESENT APPEAL IS LESS THAN THE AMOUNT OF MONETARY LIMIT FIXED BY THE CBDT FOR NOT FILING APPEAL, DISMISSED APPEAL FILED BY THE REVENUE AS NOT MAINTAINABLE. WE, FURTHER NOTED THAT THE CO - ORDINATE BENCH OF ITAT, AHMEDABAD A BENCH IN ITA . NO. 1398/AHD/2004, VIDE ORDER DATED 14/08/2019 HAS PASSED DETAILED ORDER CONSIDERING NEW CIRCULAR ISSUED BY THE CBDT AND HELD THAT EXCEPT AMENDMENT TO PARA 3 OF THE CIRCULAR NO.3/2018 DATED 11/07/2018, ALL OTHER PORTIONS OF THE CIRCULAR NO .03/2018 (SUPRA ) HAVE REMAIN IN F ACT, THEREFORE, THIS CIRCULAR IS APPLICABLE EVEN FOR PENDING APPEALS AND ACCORDINGLY, REJECTED THE ARGUMENTS OF THE REVENUE THAT THE EFFECT OF THE CIRCULAR SHALL COME INTO FORCE FROM THE DATE OF ISSUE OF THIS CIRCULAR. THEREFORE, CONSIDER ING THE FACTS AND CIRCUMSTANCES OF THIS CASE AND ALSO TAKEN NOTE OF CIRCULARS ISSUED BY THE CBDT INCLUDING CIRCULAR NO. 17/2019 DATED 08/08/2019, AND ALSO BY FOLLOWING THE DECISION OF CO - ORDINATE BENCH, WE DISMISSED APPEAL FILED BY THE REVENUE AS NOT MAINT AINABLE. HOWEVER, WE KEEP OPEN OPTION TO THE REVENUE TO FILE A MISCELLANEOUS APPLICATION, IF NECESSARY, IN CASE THE ISSUES INVOLVED IN THE PRESENT APPEAL COMES WITHIN 3 EXCEPTIONS AS PROVIDED IN PARA 10 OF SAID CIRCULAR AND CLAUSE (E) OF SUBSEQUENT CIRCULA R. 3 . IN THE RESULT, THESE APPEAL S BY THE REVENUE STANDS DISMISSED. ORDER PRONO UN CED I N THE OPEN COURT ON THIS 05 /02 /2020 SD/ - SD / - ( PRAMOD KUMAR ) (AMARJI T SINGH ) VICE PRESIDENT JUDICIAL MEMBER MUMBAI ; DATED 05 /02 /2020 VIJAY PAL SINGH / SR. PS ITA NOS. 392 2 TO 3924 /M/201 8 A.YS. 2011 - 12 TO 2013 - 14 3 COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. G UARD FILE. //TRUE COPY//