DCIT CC - 8 (4), MUMBAI V. VINA VIREN AHUJA, MUMBAI

ITA 4930/MUM/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8691 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 23-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHAITANYA ANJARIA
• Keywords: Tax effect
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC , BENCH MUMBAI BEFORE SHRI SHAMIM YAHYA , AM & SHRI AMARJIT SINGH , JM ITA NO. 4930 / MUM/ 201 8 ( ASSESSMENT YEAR 2013 - 1 4 ) DY. COMMISSIONER OF INCOME - TAX, CENTRAL CIRCLE - 8(4) ROOM NO. 676A, 6 TH FLO OR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400020 . SMT. VINA VIREN AHUJA 1, NEELKANTH TIRTH, ROAD NO.6, CHEMBUR, MUMBAI - 400071. PAN/GIR NO. AAFPA4893E APPELLANT ) .. RESPONDENT ) REVENUE BY SHRI CHAITANYA ANJARIA (D R) ASSESSEE BY NONE DAT E OF HEARING 04 / 0 9 / 201 9 DATE OF PRONOUNCEMENT 12 / 09 / 201 9 O R D E R PER AMARJIT SINGH (J .M) : THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST ORDER OF THE CIT(A) - 50, MUMBAI DATED 20 /0 6/2018 AND IT PERTAINS TO AY 2013 - 1 4 . 2. WE HAVE HEAR D THE LD. REPRESENTATIVE OF THE PARTIES AND PERUSED THE RECORD. DURING COURSE OF HEARING, LD. DR FOR THE REVENUE SUBMITTED THAT TAX EFFECT INVOLVED IN THIS APPEAL FILED BY THE REVENUE IS LESS THAN RS. 20 LACS AND IN 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 APPEAL IS APPEARS TO BE COVERED BY EXCEPTION PR OVIDED 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 CIRCULAR 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 CI RCULAR VIDE CIRCULAR NO.17/2019 DATED 08/08/2019 AND ENHANCED MONETARY ITA NO4930 /M/201 8 A.Y.201 3 - 1 4 2 LIMIT FOR FILING APPEAL BEFORE APPELLATE TRIBUNAL TO RS. 50,00,000/ - . FURTHER, IN THE SAID CIRCULAR, THE CBDT HAD INSTRUCTED ITS OFFICERS TO FILE APPLICATION FOR WITHDRAWAL OF APPEAL A LREADY 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 EFFECT 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 14/0 8/2019 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 CIR CULAR 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, CONSIDERING THE FACTS AND CIRCUMSTANCES OF THIS CA SE 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 MAINTAINABLE. HOWEVER, WE KEEP OPEN OPTION TO T HE 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 CIRCULAR. 3 . IN THE RESULT, THIS APPEAL BY THE RE VENUE STANDS DISMISSED. ORDER PRONO UN CE D IN THE OPEN COURT ON THIS 12 /09 /2019 SD/ - SD/ - ( SHAMIM YAHYA ) (AMARJIT SINGH ) ACCOUNTANT ME MBER JUDICIAL MEMBER MUMBAI ; DATED 12 / 09 / 2019 VIJAY / SR. PS ITA NO4930 /M/201 8 A.Y.201 3 - 1 4 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. GUARD FILE. //TRUE COPY//