DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, Kota V. M/S ALLEN CAREER INSTITUTE, Jaipur

ITA 643/JPR/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7197 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 11-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJ MEHRA
• Assessee Lawyers: HEMANG GARGIEYA 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 FOT; IKY JKWO] U;KF;D LNL; ,O A JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA- @ ITA NO. 643/JP/2018 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2013-14. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA. CUKE VS. M/S. ALLEN CAREER INSTITUTE, CP-6, INDRA VIHAR, KOTA. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO. AAEFA 3972 B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS@ REVENUE BY : SHRI RAJ MEHRA (JCIT) FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI HEMANG GARGIEYA (ADVOCATE) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 16.10.2019 ?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 18.10.2019 VKNS'K@ ORDER PER VIJAY PAL RAO, JM : THIS APPEAL BY THE DEPARTMENT IS DIRECTED AGAINST THE ORDER DATED 01.02.2018 OF LD. CIT (A), KOTA FOR THE ASSESSMENT YEAR 2013-1 4. THE REVENUE HAS RAISED 6 (SIX) GROUNDS IN THIS APPEAL. HOWEVER, IT IS NOTED THAT G ROUND NO. 2 REGARDING DISALLOWANCE OF RS. 16,77,000/- MADE BY THE AO WAS CONFIRMED BY THE LD. CIT (A) AND, THEREFORE, DOES NOT EMERGE FROM THE IMPUGNED O RDER OF THE LD. CIT (A) AS AN ISSUE IN THE APPEAL OF THE REVENUE. FOR THE REMAIN ING GROUNDS, THE TOTAL TAX EFFECT OF THE REVENUES APPEAL COMES TO RS. 39,20,333/- W HICH HAS BEEN CHALLENGED IN THE PRESENT APPEAL IS LESS THAN RS. 50,00,000/-. 2 ITA NO. 643/JP/2018 M/S. ALLEN CAREER INSTITUTE, KOTA. 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 THIS APPEAL IS NOT EXCEEDING THE MONETARY LIMIT AS REVISED BY THE CBDT VIDE CIRCULAR DATED 08.08.2019 FOR THE PURPOSE 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 A ND SLPS/APPEALS BEFORE SUPREME COURT - AMENDMENT TO CIRCULAR 3 OF 2018 - M EASURES FOR REDUCING LITIGATION. 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 FO R FILING OF APPEALS BY THE DEPARTMENT BEFORE INCOME TAX APPELLATE TRIBUNAL, HI GH 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 EFFEC T SEPARATELY FOR EVERY ASSESSMENT YEAR IN RESPECT OF THE DISPUTED ISSUES I N THE CASE OF EVERY ASSESSEE. IF, IN THE CASE OF AN ASSESSEE, THE DISPU TED ISSUES ARISE IN MORE THAN ONE ASSESSMENT YEAR, APPEAL CAN BE FILED IN RE SPECT 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 EFF ECT IS LESS THAN THE MONETARY LIMIT. 3 ITA NO. 643/JP/2018 M/S. ALLEN CAREER INSTITUTE, KOTA. IN CASE WHERE A COMPOSITE ORDER/ JUDGEMENT INVOLVES MORE THAN ONE ASSESSEE, EACH ASSESSEE SHALL BE DEALT WITH SEPARATELY. ACCORDINGLY, THE APPEAL OF THE DEPARTMENT IS NOT MA INTAINABLE 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 THIS APPEAL IS FOUND TO BE MORE THEN RS. 50,00,000/- OR THE CASE FALLS IN ANY OF THE EXCEPTIONS OF THE CIRCULAR. 4. IN THE RESULT, APPEAL OF THE DEPARTMENT IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18/10/201 9. SD/- SD/- FOE FLAG ;KNO FOT; IKY JKWO (VIKRAM SINGH YADAV) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 18/10/2019. DAS/ VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT-THE DCIT,CENTRAL CIRCLE, 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 NO. 643/JP/2018} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR 4 ITA NO. 643/JP/2018 M/S. ALLEN CAREER INSTITUTE, KOTA.