MEASAGE GURDAS AGRO PRIVATE LIMITED, BATHINDA V. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

ITA 496/ASR/2019

AI Insights

The case involves multiple appeals filed by different assessees and the Revenue against the orders of the Commissioner of Income Tax (Appeals), Bathinda, concerning the Assessment Years 2013-14 & 2016-17. The appeals were primarily related to the tax reliefs granted by the CIT(A). The appellants argued that the tax effect involved in the appeals did not exceed Rs. 50,00,000, and thus, as per the CBDT circular, the appeals should not be maintained. Furthermore, the cross appeals were considered revenue neutral and were also proposed to be withdrawn by the appellants. The Departmental Representative did not object to these contentions, leading to the dismissal of all appeals.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114634 (ITAT-AMRITSAR)
• Duration Of Justice: 3 year(s) 9 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 24-04-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 22-07-2019
• Other Referred Cases: G.S. Crop Science Pvt. Ltd. and Apex Fibers India Ltd.
• Laws Referred To: CBDT Circular No.17 of 2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 496/Asr/2019 Assessment Year: 2013-14 M/s Gurdas Agro Pvt. Ltd., 2301, Bhupindra Flour Mills Area Amrik Singh Road, Bathinda [PAN: AAECG 4383P] (Appellant) V. Deputy Commissioner of Income Tax, Circle-1, Bathinda (Respondent) I.T.A. No. 509/Asr/2019 Assessment Year: 2013-14 Deputy Commissioner of Income Tax, Circle-1 Bathinda (Appellant) V. M/s Gurdas Agro Pvt. Ltd., 2301, Bhupindra Flour Mills Area Amrik Singh Road, Bathinda [PAN: AAECG 4383P] (Respondent) I.T.A. Nos. 497 & 518/Asr/2019 Assessment Year: 2013-14 & 2016-17 Sh. Kunal Garg, 2301, Aggarsain Nagar, Amrik Singh road, Bhupindra Flour Mills Area, Bathinda [PAN: ALJPG 6434E] (Appellant) V. Deputy Commissioner of Income Tax, Circle-1 Bathinda (Respondent) I.T.A. Nos. 496 & 509/Asr/2019 & Ors. Gurdas Agro Pvt. Ltd. v. Dy.CIT & Ors. 2 I.T.A. Nos. 503 & 504/Asr/2019 Assessment Years: 2013-14 & 2016-17 Deputy Commissioner of Income Tax, Circle-1 Bathinda (Appellant) V. Sh. Kunal Garg, 2301, Aggarsain Nagar, Amrik Singh road, Bhupindra Flour Mills Area, Bathinda [PAN: ALJPG 6434E] (Respondent) I.T.A. No. 512/Asr/2019 Assessment Year: 2016-17 Sh. Anu Ankit Jain, Amrik Singh Road, Aggarsain Nagar, Bathinda-151001 [PAN: AFOPG 6885L] (Appellant) V. Deputy Commissioner of Income Tax, Circle-1, Bathinda (Respondent) I.T.A. No. 514/Asr/2019 Assessment Year: 2016-17 M/s G.K. Continental Trades Pvt. Ltd., Aggarsain Nagar, Street No. 2, Amrik Singh Road, Bathinda [PAN: AAFCG 8585N] (Appellant) V. Income Tax Officer Ward-1(1), Bathinda (Respondent) I.T.A. Nos. 496 & 509/Asr/2019 & Ors. Gurdas Agro Pvt. Ltd. v. Dy.CIT & Ors. 3 I.T.A. No. 515/Asr/2019 Assessment Year: 2016-17 Smt. Rimmy Garg, #2935, G.T. Road, Opposite Namdev Road, Bathinda-151001 [PAN: BIFPG 0223D] (Appellant) V. Income Tax Officer, Ward-1(3), Bathinda (Respondent) Appellant by Sh. Sudhir Sehgal, P. N. Arora & P. K. Singla, Advs. Respondent by Sh. Ravinder Mittal, Sr. DR Date of Hearing : 25.04.2023 Date of Pronouncement : 27.04.2023 ORDER Per Bench: The captioned appeals have been filed by the different assessees and the Revenue against the order of the Ld. Commissioner of Income Tax (Appeals), Bathinda dated 29.05.2019 and 30.05.2019 in respect of Assessment Years: 2013-14 & 2016-17. 2. At the outset, the Ld. Counsel for the appellants, submitted that the subject revenue appeals called into question the correctness of the relief granted by the CIT(A) where the tax effect involved in these appeals do not I.T.A. Nos. 496 & 509/Asr/2019 & Ors. Gurdas Agro Pvt. Ltd. v. Dy.CIT & Ors. 4 exceeds Rs. 50,00,000/- in an individual appeals of different assesses and the appellants cross appeals are revenue neutral were proposed to be withdrawn. 2.1 The relevant clauses of the synopsis dated 24 th April, 2023 filed by the appellant are reproduced hereunder: “7. M/s Gurdas Agro Private Limited ITA No. 496/Asr/2019 for A.Y. 2013-14 (A) ITA No. 509/Asr/2019 for A.Y. 2013-14 (D) We are filing a separate letter that the appeal of the department is not maintainable since the tax effect is to the tune of Rs. 34,65,388/- and, as such, the department appeal should be dismissed. In so far as, the assessee’s appeal ITA No. 496/Asr/2019, since it is revenue neutral, the assessee also does not wish to pursue the matter. 8. M/s Gurdas Agro Private Limited ITA No. 517/Asr/2019 for A.Y. 2016-17 (A) ITA No. 510/Asr/2019 for A.Y. 2016-17 (D) The appeal of the department is covered by way of identical issue in the case of G.S. Crop Science Pvt. Ltd. and Apex Fibers India Ltd., of Hon’ble Amritsar Bench and, as such, the same be dismissed. The assessee’s appeal bearing ITA No. 517/Asr/2019 is Revenue neutral and same is being withdrawn. 9. Sh. Kunal Garg ITA No. 497/Asr/2019 for A.Y. 2013-14(A) ITA No. 503/Asr/2019 for A.Y. 2013-14(D) I.T.A. Nos. 496 & 509/Asr/2019 & Ors. Gurdas Agro Pvt. Ltd. v. Dy.CIT & Ors. 5 We are filing a separate letter that the appeal of the department is not maintainable since there is low tax effect and, as such, the department appeal should be dismissed. In so far as, the assessee’s appeal ITA No. 497/Asr/2019, since it is revenue neutral, the assessee also does not wish to pursue the matter. 10. Sh. Kunal Garg ITA No. 504/Asr/2019 for A.Y. 2016-17(D) ITA No. 518/Asr/2019 for A.Y. 2016-17(A) We are filing a separate letter that the appeal of the department is not maintainable since there is low tax effect and, as such, the department appeal should be dismissed. In so far as, the assessee’s appeal ITA No. 518/Asr/2019, since it is revenue neutral, the assessee also does not wish to pursue the matter. 13. Smt. Anu Ankit Jain ITA No. 512/Asr/2019 for A.Y. 2016-17(A) ITA No. 502/Asr/2019 for A.Y. 2016-17 (D) not listed today. We have filed the appeal in the above said case and the same is withdrawn. The appeal of the department is not maintainable due to Low Tax effect. 14. M/s G.K. Continental Trades Pvt. Ltd. ITA No.514/Asr/2019 for A.Y. 2016-17 (A) We have filed appeal in the above said case since it is a revenue neutral, the assessee wishes to withdraw the appeal. There is no appeal of the department. 15. Smt. Rimmy Garg ITA No. 515/Asr/2019 for A.Y. 2016-17 (A) I.T.A. Nos. 496 & 509/Asr/2019 & Ors. Gurdas Agro Pvt. Ltd. v. Dy.CIT & Ors. 6 We wish to withdraw the above said appeal since it is Revenue Neutral. We hope, your goodself shall find the above said submission in order and oblige.” 2.2 The Ld DR has no objection to the contentions raised by the Ld. AR and agreed that revenue appeals are covered by the aforesaid CBDT circular on tax effect being less than 50 lac in individual assesse. 3. The CBDT vide Circular No.17 of 2019, dated 8th August 2019 has announced its policy decision by further enhancement of Monitory limits for not filing or pressing of appeal by the income tax department, before this Tribunal, against the appellate orders favourable to the assessee in the cases in which overall tax effect, including surcharge but excluding interest, is Rs. 50,00,000 or less. Accordingly, all the above revenue appeals are liable to be dismissed on Tax effect. However, we make it clear that the appellants shall be at liberty to point out the cases which are wrongly disposed of summarily, either owing to wrong computation of tax effect or owing to such cases being covered by the permissible exceptions, or for any other reason, in order to take appropriate remedial steps in this regard. 4. The appellants cross appeals are being revenue neutral as were proposed to be withdrawn and hence, dismissed as withdrawn. I.T.A. Nos. 496 & 509/Asr/2019 & Ors. Gurdas Agro Pvt. Ltd. v. Dy.CIT & Ors. 7 5. In the result, all the subject appeals filed by the assessees and the department are dismissed. Order pronounced in the open court on 27.04.2023 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr./P.S.* Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By Order