ACIT, Kota V. ALLEN CAREER INSTITUTE, Kota

ITA 615/JPR/2016

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9064 (ITAT-JAIPUR)
• Duration Of Justice: 3 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-10-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 03-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJENDRA SINGH
• Assessee Lawyers: MAHENDRA GARGIEYA ADV DHK
• Keywords: Tax effect

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH A JAIPUR JH LAANHI XKSLKBZ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SING H YADAV, AM VK;DJ VIHY LA- @ ITA NO. 615/JP/2016 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2011-12 ACIT, CIRCLE-01, KOTA CUKE VS. M/S ALLEN CAREER INSTITUTE, CP-6, INDRA VIHAR, KOTA LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. AAEFA3972B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT VK;DJ VIHY LA- @ ITA NO. 115/JP/2017 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2012-13 ACIT, CIRCLE-01, KOTA CUKE VS. M/S ALLEN CAREER INSTITUTE, CP-6, INDRA VIHAR, KOTA LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. AAEFA3972B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS@ REVENUE BY : SH. RAJENDRA SINGH (JCIT) FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SH. MAHENDRA GARGIEYA (ADV.) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 03.10.2019 ?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 03.10.2019 VKNS'K@ ORDER PER: SANDEEP GOSAIN, JM THESE APPEALS BY THE DEPARTMENT ARE DIRECTED AGAIN ST THE ORDER DATED 18.03.2016 & 25.11.2016 CIT (A), KOTA FOR THE ASSES SMENT YEARS 2011-12 & 2012- 13. AS PER THE GROUNDS OF APPEAL, THE TAX EFFECT C ALCULATED BY THE AO IN RESPECT OF ITA NO. 615-JP-201 6 & 115-JP-2017 ACIT, KOTA VS. M/S ALLEN CAREER INSTIT UTE, KOTA 2 THE RELIEF GRANTED BY THE LD. CIT (A) WHICH HAS BEE N CHALLENGED IN THE PRESENT APPEALS ARE LESS THAN RS. 50 LACS. 2. WE HAVE HEARD THE LD. D/R AS WELL AS THE LD. A/R . AT THE OUTSET, WE NOTE THAT THE TAX EFFECT IN THESE APPEALS IS NOT EXCEEDING TH E MONETARY LIMIT AS REVISED BY THE CBDT VIDE CIRCULAR DATED 08.08.2019 FOR THE PUR POSE OF FILING OF APPEAL BY THE DEPARTMENT BEFORE THE INCOME TAX APPELLATE TRIBUNAL FROM RS. 20,00,000/- TO RS. 50,00,000/-. FOR READY REFERENCE, WE REPRODUCE THE CBDT CIRCULAR NO. 17 OF 2019 DATED 08.08.2019 AS UNDER :- FURTHER ENHANCEMENT OF MONETARY LIMITS FOR FILING O F APPEALS BY THE DEPARTMENT BEFORE INCOME TAX APPELLATE TRIBUNAL, HIGH COURTS AND SLPS/APPEAL S BEFORE SUPREME COURT - AMENDMENT TO CIRCULAR 3 OF 2018 - MEASURES FOR REDUCING LITIGATI ON. CIRCULAR NO. 3/2018 DATED 11TH JULY 2018 HAS BEEN R EPLACED BY CIRCULAR NO. 17/2019 DATED 8TH AUGUST 2019 TO ENHANCE MONETARY LIMITS FOR FILING O F APPEALS BY THE DEPARTMENT BEFORE INCOME TAX APPELLATE TRIBUNAL, HIGH COURTS AND SLPS/APPEALS BE FORE 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 EFFEC T 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 Y EAR, 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 I SSUES IN MORE THAN ONE ASSESSMENT YEAR, NO APPEAL SHALL BE FILED IN RESPECT OF AN ASSESSMEN T YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THA N THE MONETARY LIMIT. ITA NO. 615-JP-201 6 & 115-JP-2017 ACIT, KOTA VS. M/S ALLEN CAREER INSTIT UTE, KOTA 3 IN CASE WHERE A COMPOSITE ORDER/ JUDGEMENT INVOLVES MORE THAN ONE ASSESSEE, EACH ASSESSEE SHALL BE DEALT WITH SEPARATELY. ACCORDINGLY, THE APPEALS OF THE DEPARTMENT ARE NOT MAINTAINABLE BEING MONETARY LIMIT IS LESS THAN/NOT EXCEEDING RS. 50,00,000/-. 3. THE DEPARTMENT IS AT LIBERTY TO FILE THE MISCELL ANEOUS APPLICATION IN CASE THE TAX EFFECT IN THESE APPEALS IS FOUND TO BE MORE THE N RS. 50,00,000/- OR THE CASE FALLS IN ANY OF THE EXCEPTIONS OF THE CIRCULAR. 4. IN THE RESULT, BOTH THE APPEALS OF THE DEPARTMEN T ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 03/10/2019. SD/- SD/- FOE FLAG ;KNO LANHI XKSLKBZ (VIKRAM SINGH YADAV) ( SANDEEP GOSAIN ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 03/10/2019. GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- ACIT, CIRCLE-01, KOTA 2. IZR;FKHZ@ THE RESPONDENT- M/S ALLEN CAREER INSTITUTE, KOTA 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE {ITA NOS. 615/JP/2016 & 115/JP/2017} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR