Deputy Commissioner of income Tax, Central Circle-1, Jaipur, Central Circle-1, Jaipur V. Shri Dhirendra Madan, 8, Nikhil Apartment, 670 Adarsh Nagar, Jaipur, Adarsh Nagar, jaipur

ITA 427/JPR/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5155 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 28-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAJNI KANT BHATRA CA DHK
• Keywords: Tax effect
• Section: 143(3); 153A

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES B, JAIPUR JH JES'K LH 'KEKZ] YS[KK LNL; ,OA JH FOT; IKY JKO] U;KF;D LNL; DS LE{K BEFORE: SHRI RAMESH C SHARMA, AM & SHRI VIJAY PAL RAO, JM VK;DJ VIHY LA -@ ITA NOS. 425 TO 428/JP/2019 FU/KZKJ.K O'KZ@ ASSESSMENT YEARS : 2009-10 TO 2012-13 D.C.I.T, CENTRAL CIRCLE-1, JAIPUR. C UKE VS. SHRI DHIRENDRA MADAN, 8, NIKHIL APARTMENT, 670, ADARSH NAGAR, JAIPUR. LFKK;H YS[KK LA -@THVKBZVKJ LA -@ PAN/GIR NO. AAUPM 4388 F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS @ REVENUE BY: MS. ANURADHA (JCIT) FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI RAJNIKANT BHATRA (CA) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 20/08/2019 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 22/08/2019 VKNS'K@ ORDER PER: R.C. SHARMA, A.M. THESE APPEALS BY THE REVENUE ARE DIRECTED AGAINST THE COMPOSITE ORDER DATED 28/01/2019 OF LD. CIT(A)-IV, JAIPUR FOR THE A.Y. 2009-10 TO 2012-13 IN THE MATTER OF ORDER PASSED U/S 143(3) R.W.S. 153A OF THE INCOME TAX ACT, 1961 (IN SHORT, THE ACT). 2. AS PER GROUNDS OF APPEALS, TAX EFFECT IN RESPECT OF RELIEF GRANTED BY THE LD. CIT(A) WORKS OUT TO BE LESS THAN RS. 50.00 LACS, THEREFORE, IN VIEW OF THE CBDT CIRCULAR NO. 17/2019 DATED 08/08/2019 THESE APPEALS DESERVE TO BE DISMISSED. 3. CBDT CIRCULAR NO. 17 OF 2019 DATED 08.08.2019 READS AS UNDER:- ITA NO. 425 TO 428/JP/2019 DCIT VS SHRI DHIRENDRA MADAN 2 FURTHER ENHANCEMENT OF MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPARTMENT BEFORE INCOME TAX APPELLATE TRIBUNAL, HIGH COURTS AND SLPS/APPEALS BEFORE SUPREME COURT - AMENDMENT TO CIRCULAR 3 OF 2018 - MEASURES FOR REDUCING LITIGATION. CIRCULAR NO. 3/2018 DATED 11TH JULY 2018 HAS BEEN REPLACED BY CIRCULAR NO. 17/2019 DATED 8TH AUGUST 2019 TO ENHANCE MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPARTMENT BEFORE INCOME TAX APPELLATE TRIBUNAL, HIGH COURTS AND SLPS/APPEALS BEFORE SUPREME COURT FOR REDUCING LITIGATION. APPEALS/SLPS IN INCOME- TAX MATTERS MONETARY LIMIT (RS.) (PREVIOUS LIMIT) MONETARY LIMIT (RS.) (REVISED LIMIT) BEFORE APPELLATE TRIBUNAL 20,00,000 50,00,000 BEFORE HIGH COURT 50,00,000 1,00,00,000 BEFORE SUPREME COURT 1,00,00,000 2,00,00,000 THE ASSESSING OFFICER SHALL CALCULATE THE TAX EFFECT SEPARATELY FOR EVERY ASSESSMENT YEAR IN RESPECT OF THE DISPUTED ISSUES IN THE CASE OF EVERY ASSESSEE. IF, IN THE CASE OF AN ASSESSEE, THE DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT YEAR, APPEAL CAN BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF THE DISPUTED ISSUES EXCEEDS THE MONETARY LIMIT. NO APPEAL SHALL BE FILED IN RESPECT OF AN ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT. FURTHER, EVEN IN THE CASE OF COMPOSITE ORDER OF ANY HIGH COURT OR APPELLATE AUTHORITY WHICH INVOLVES MORE THAN ONE ASSESSMENT YEAR AND COMMON ISSUES IN MORE THAN ONE ASSESSMENT YEAR, NO APPEAL SHALL BE FILED IN RESPECT OF AN ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT. IN CASE WHERE A COMPOSITE ORDER/ JUDGMENT INVOLVES MORE THAN ONE ASSESSEE, EACH ASSESSEE SHALL BE DEALT WITH SEPARATELY. 4. SINCE THE TAX EFFECT IS LESS THAN RS. 50.00 LACS, THE APPEALS OF THE REVENUE DESERVE TO BE DISMISSED. BEFORE PARTING WITH THE MATTER, IT IS MADE CLEAR THAT THE DEPARTMENT IS AT LIBERTY TO FILE MISC. APPLICATION, IF ITA NO. 425 TO 428/JP/2019 DCIT VS SHRI DHIRENDRA MADAN 3 THE TAX EFFECT IS FOUND TO BE MORE THAN RS. 50.00 LACS OR THE CASE FALLS IN ANY OF THE EXCEPTIONS OF THE CIRCULAR. 5. IN THE RESULT, ALL THE APPEALS OF THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND AUGUST, 2019. SD/- SD/- FOT; IKY JKO JES'K LH 'KEKZ (VIJAY PAL RAO) (RAMESH C SHARMA) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKA D@ DATED:- 22 ND AUGUST, 2019 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT-THE D.C.I.T, CENTRAL CIRCLE-1, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- SHRI DHIRENDRA MADAN, JAIPUR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 425 TO 428/JP/2019) VKNS 'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR