ACIT (Central)-1, Indore V. Shri Nitin Agrawal, Mhow

ITA 808/Ind/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0927 (ITAT-INDORE)
• Duration Of Justice: 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-05-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 09-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 13

Judgement Text

M/S. PRAKASH ASPHALTING & TOLL HIGHWAY LTD. AND OTH ERS 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER ITA NO.806/IND/2019 ASSESSMENT YEAR: 2015-16 ACIT,CENTRAL - 1 INDORE / VS. M/S PRAKASH ASPHALTING & TOLL HIGHWAY LTD. INDORE ( REVENUE ) (RE SPONDENT ) P.A. NO. AABCP0398N ITA NOS.807 & 808/IND/2019 ASSESSMENT YEARS: 2009-10 & 2010-11 ACIT,CENTRAL - 1 INDORE / VS. SHRI NITIN AGRAWAL 76, MALL ROAD, MHOW, INDORE ( REVENUE ) (RE SPONDENT ) P.A. NO. ABGPA4910Q ITA NOS.789 & 792/IND/2019 ASSESSMENT YEAR: 2012-13 ACIT,CENTRAL - 1 INDORE / SHRI PUNEET AGRAWAL 76, MALL ROAD, MHOW, INDORE M/S. PRAKASH ASPHALTING & TOLL HIGHWAY LTD. AND OTH ERS 2 ( REVENUE ) VS. (RE SPONDENT ) P.A. NO. ABDPA8751A REVEN UE BY SHRI ASHISH PORWAL, SR. DR RESPONDENT BY SHRI ANIL KAMAL GARG, A.R. ITA NO.810/IND/2019 ASSESSMENT YEAR: 2015-16 ACIT, CENTRAL - 1 UJJAIN / VS. M/S INTERSTAR WORLD PVT. LTD. 4/5, PUSHPARATNA SOLITAIRE, NEW PALASIA INDORE ( REVENUE ) (R E SPONDENT ) P.A. NO. AAECI0898P REVENUE BY SHRI ASHISH PORWAL, SR. DR RESPONDENT BY NONE DATE OF HEARING: 27.05.2020 DATE OF PRONOUNCEMENT: 27.05.2020 / O R D E R PER MANISH BORAD, A.M: THE ABOVE CAPTIONED BUNCH OF APPEALS AT THE INSTANCE OF THE REVENUE, ARE DIRECTED AGAINST THE DIFFERENT ORDERS OF THE LD. COMMISSIONER OF INCOME TAX (APPEAL), INDORE & UJJAI N AND THE APPEALS WERE TAKEN UP TOGETHER AND ARE BEING DISPOS ED OF BY THE COMMON ORDER FOR THE SAKE OF CONVENIENCE AND BREVIT Y. M/S. PRAKASH ASPHALTING & TOLL HIGHWAY LTD. AND OTH ERS 3 2. WHEN THESE APPEALS ARE TAKEN UP FOR HEARING, THE LD . D.R. HAS SUBMITTED THAT THIS APPEAL IS NOT MAINTAINABLE IN VIEW OF THE CBDTS CIRCULAR NO.3/2018 AND SUBSEQUENT AMENDMENT THERETO DATED 8 TH AUGUST, 2019. IT WAS ALSO SUBMITTED THAT UNDER TH E IDENTICAL FACTS, THE COORDINATE BENCH OF THIS TRIBU NAL VIDE ORDER DATED 14.8.2019 IN ITA NO.1398/AHD/2004 AND OTHERS AND IN THE CASE OF ITO VS. DINESH MADHAVLAL PATEL HAS DISMISSE D THE REVENUES APPEALS REJECTING THE OBJECTIONS OF THE REVENUE. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND GON E THROUGH THE RECORDS. IT IS NOTED THAT IN THESE APPEALS, TH E TAX EFFECT IS BELOW MONETARY LIMITS OF RS.50 LAKHS AS PRESCRIBED UNDER THE CBDT CIRCULAR NO.3/2018 DATED 8 TH AUGUST, 2019 (SUPRA). THE COORDINATE BENCH OF THIS TRIBUNAL IN ITA NO.1398/AHD/2004 AND OTHERS IN THE CASE OF ITO VS. DINESH MADHAVLAL PATEL (SUPRA) DECI DED THE ISSUE BY HOLDING AS UNDER: 1. THESE 628 APPEALS AND COS PERTAIN TO THE APPEAL S ARE FILED BY VARIOUS ASSESSING OFFICERS, ALL THESE APPEALS CALL INTO QUE STION CORRECTNESS OF THE RELIEF GRANTED TO THE TAXPAYERS BY THE COMMISSIONER S OF INCOME TAX (APPEALS) AND, MOST IMPORTANTLY, THE TAX EFFECT INV OLVED IN ALL THESE APPEALS DOES NOT EXCEED RS 50,00,000 IN EACH OF THE SE APPEALS. THE CROSS OBJECTIONS TAKEN UP FOR HEARING ARE ONLY SUCH CROSS OBJECTIONS AS EMANATE FROM THESE APPEALS AND ARE BROADLY IN SUPPORT OF TH E ORDERS PASSED BY THE COMMISSIONER (APPEALS). IN THESE CASES, IN THE LIGH T OF THE DISCUSSIONS WITH THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (GUJ ARAT) AND REPRESENTATIVES OF THE AHMEDABAD ITAT BAR ASSOCIATI ON, INDIVIDUAL NOTICES ARE DISPENSED WITH; NOTICES OF HEARING ARE GIVEN ON LY THROUGH THE NOTICE BOARD. 2. IT IS IN THIS BACKDROP THAT WE ARE PLEASED TO TA KE NOTE OF A VERY PRAGMATIC AND TAXPAYER FRIENDLY POLICY DECISION BY THE GOVERNMENT OF INDIA FOR REDUCING THE INCOME TAX LITIGATION. VIDE CBDT CIRCULAR DATED 8TH AUGUST, 2019, THE INCOME TAX DEPARTMENT HAS FURTHER LIBERALIZED ITS POLICY FOR NOT FILING APPEALS AGAINST THE DECISIONS OF THE APPELLATE AUTHORITIES IN FAVOUR OF THE TAXPAYERS, WHEREIN TAX M/S. PRAKASH ASPHALTING & TOLL HIGHWAY LTD. AND OTH ERS 4 INVOLVED IS BELOW CERTAIN THRESHOLD LIMITS, AND ANN OUNCED ITS POLICY DECISION NOT TO FILE, OR PRESS, THE APPEALS, BEFORE THIS TRIBUNAL, AGAINST THE APPELLATE ORDERS FAVOURABLE TO THE ASSESSEE IN THE CASES IN WHICH OVERALL TAX EFFECT, EXCLUDING INTEREST EXCEPT WHEN INTEREST ITSELF IS IN DISPUTE, IS RS 50,00,000 OR LESS. WHAT IT MEANS, IN PLAIN WORDS, I S THAT WHEN A COMMISSIONER (APPEALS) GIVES THE TAXPAYER TAX RELIE F OF UPTO RS 50 LAKHS IN AN APPEAL IN AN ASSESSMENT YEAR, THE MATTER ENDS TH ERE AND THE RELIEF SO GRANTED BY THE COMMISSIONER (APPEALS) CANNOT BE CHA LLENGED BEFORE THIS TRIBUNAL, THAT WHEN THIS TRIBUNAL GIVES THE TAXPAYE R RELIEF OF UPTO RS 1 CRORE IN AN APPEAL IN AN ASSESSMENT YEAR, THE MATTE R ENDS THERE AND THE RELIEF SO GRANTED BY THE TRIBUNAL CANNOT BE CHALLEN GED BEFORE THE HONBLE HIGH COURT, AND THAT WHEN HONBLE HIGH COURT GIVES RELIEF OF UPTO RS 2 CRORE TO THE TAXPAYER IN AN APPEAL IN AN ASSESSMENT YEAR, THAT RELIEF CANNOT BE CHALLENGED BEFORE HONBLE SUPREME COURT. THESE MONETARY THRESHOLD LIMITS FOR FILING OF APPEALS BY THE INCOM E TAX AUTHORITIES DO NOT TAKE INTO ACCOUNT INTEREST AND OTHER COROLLARIES OF THE TAX DEMANDS BEING CONFIRMED SUCH AS PENALTIES, EXCEPT WHEN A PENALTY ITSELF IS SUBJECT MATTER OF LITIGATION, AND PROSECUTIONS. THE ENHANCEMENT OF THESE MONETARY LIMITS IS AT AN UNPRECEDENTED SCALE. THE MONETARY LIMIT FO R APPEALS BEFORE THIS TRIBUNAL, WHICH WAS RS 3,00,000 TILL 10TH JULY 2014, HAS BEEN IN EFFECT ENHANCED TO ALMOST 1,700% IN THE LAST FIVE YEARS. THIS SUBSTANTIAL REL AXATION IS CERTAINLY A HUGE STEP WHICH SIGNIFIES TRUST REPOSED BY THE GOVE RNMENT OF INDIA IN THE DECISIONS OF THE APPELLATE FORUMS, AND SUBSTANTIALL Y CUTS DOWN TIME TAKEN IN THE FINALITY OF THE APPELLATE PROCESS. IT IS IND EED HEARTENING TO NOTE THAT IN ONE STROKE, THE GOVERNMENT HAS NOT ONLY PREVENTE D, BUT HAS, IN EFFECT, SET THE STAGE FOR WITHDRAWAL OF THOUSANDS OF APPEAL S BEFORE THIS TRIBUNAL AND BEFORE HONBLE COURTS ABOVE. IN AN ENV IRONMENT IN WHICH RETROSPECTIVELY WAS ATTACHED ONLY TO THE TAXATION A ND NOT TO TAX RELIEFS OR CONCESSIONS, SUCH AN APPROACH IS A PLEASANT DEPARTU RE FROM LEGACY PRACTICES. 3. IN VIEW OF THE ABOVE FACTUAL BACKGROUND AND THE GENEROUS CONCESSION BY THIS BENEVOLENT CBDT CIRCULAR, ALL THESE APPEALS MUST BE DISMISSED AS WITHDRAWN AND THE RELATED CROSS OBJECTIONS MUST BE DISMISSED AS INFRUCTUOUS. THERE IS, HOWEVER, A SMALL ISSUE THAT WE MUST DEAL WITH. 4. SMT APARNA AGARWAL, LEARNED DEPARTMENTAL REPRESE NTATIVE, HOWEVER, HAS A POINT TO MAKE. SHE POINTS OUT THAT THE CIRCUL AR DATED 8TH AUGUST 2019 IS NOT CLEARLY RETROSPECTIVE INASMUCH AS IT SP ECIFICALLY STATES IN PARA 4 THAT (T)HE SAID MODIFICATIONS SHALL COME INTO EFFECT FRO M THE DATE OF ISSUE OF THIS CIRCULAR . IT IS THUS POINTED OUT THAT THIS SENTENCE GIVES AN IMPRESSION THAT IS ONLY AFTER THE DATE OF THE SA ID CIRCULAR THAT THE DEPARTMENTAL APPEALS WILL NOT BE FILED IN THE CASES WITHIN THE SPECIFIED TAX EFFECT LIMITS. WE ARE URGED TO BEAR IN MIND THE IMP ACT OF THIS OBSERVATION WHILE GIVING EFFECT TO THE CIRCULAR DATED 8TH AUGUS T, 2019. SHE, HOWEVER, HASTENS TO ADD THAT SHE IS YET TO HAVE ANY SPECIFIC INSTRUCTIONS ON THE M/S. PRAKASH ASPHALTING & TOLL HIGHWAY LTD. AND OTH ERS 5 ISSUE AND SHE LEAVES IT FOR THE BENCH TO TAKE THE A PPROPRIATE CALL. LEARNED REPRESENTATIVES APPEARING FOR THE TAXPAYERS VEHEMEN TLY OPPOSE THE SUGGESTION IMPLICIT IN HER SUBMISSIONS. ALL OF THEM ARE UNANIMOUS IN THEIR ARGUMENT THAT THE CIRCULAR MUST BE HELD TO HAVE RET ROSPECTIVE APPLICATION AND MUST EQUALLY APPLY TO THE PENDING APPEALS AS WE LL. SHRI J P SHAH, SENIOR ADVOCATE, POINTS OUT THAT THE CIRCULAR DATED 8TH AUGUST 2019 IS NOT A STANDALONE CIRCULAR AND IT IS REQUIRED TO BE READ WITH THE OLD CIRCULAR NO. 3 OF 2018 WHICH IS WHAT IT SEEKS TO MODIFY. THIS CI RCULAR, ACCORDING TO THE LEARNED COUNSEL, ONLY ENHANCES THE MONETARY LIMITS AND GIVES FURTHER RELAXATION. HE URGES US NOT TO READ THE CIRCULAR IN A MANNER SO AS TO NULLIFY THE UNDERLYING APPROACH AND OBJECT OF REDUCING LITI GATION. SHRI SOPARKAR, LEARNED SENIOR ADVOCATE, SUBMITS THAT ALL THAT THE PRESENT CIRCULAR DOES IS TO MODIFY THE MONETARY LIMITS AND NOTHING MORE, AND , THEREFORE, IT CANNOT BE TREATED TO FOLLOW ANY OTHER APPROACH OTHER THAN THE APPROACH FOLLOWED IN THE OLD CIRCULAR. THE OLD CIRCULAR, BEYOND ANY D ISPUTE OR CONTROVERSY, CATEGORICALLY APPLIED TO THE PENDING APPEALS AS ON THE DATE OF ISSUANCE OF CIRCULAR. SHRI TUSHAR HEMANI, LEARNED SENIOR ADVOCA TE, POINTS OUT THAT THE CIRCULAR DATED 8TH AUGUST 2019 ONLY GIVES FURTHER R ELIEF NOT ONLY IN TERMS OF THE MONETARY LIMITS BUT ALSO IN TERMS OF THE MANNER IN WHICH THE APPLICATION OF CIRCULAR TO ORDERS DEALING WITH MORE THAN ONE YEAR IS TO MADE. SHRI S N DIVETIA, LEARNED COUNSEL FOR THE ASS ESSEE, SUBMITS THAT UNLIKE IN THE CASES OF EARLIER CBDT CIRCULARS, WHIC H USED TO BE IN SUPERSESSION OF EARLIER CIRCULARS ON THE ISSUES, TH E CIRCULAR DATED 8TH AUGUST 2019 ONLY MODIFIES THE EARLIER CIRCULAR WHIC H, INTER ALIA, PROVIDED FOR ITS RETROSPECTIVE APPLICATION. OUR ATTENTION IS INVITED TO SOME JUDICIAL PRECEDENTS IN SUPPORT OF THE CONTENTION THAT THE BE NEVOLENT CIRCULAR, SUCH AS THE ONE IN QUESTION, IS TO BE GIVEN EFFECT IN RE SPECT OF THE PENDING APPEALS AS WELL. MS URVASHI SHODHAN, LEARNED COUNSE L FOR THE ASSESSEE, POINTS OUTS THAT ITS PLAINLY CONTRARY TO THE SCHEME OF THE LITIGATION POLICY OF THE GOVERNMENT OF INDIA TO GIVE THIS CIRCULAR ONLY PROSPECTIVE EFFECT. SHRI S K SADHWANI, LEARNED COUNSEL FOR THE ASSESSEE, INVIT ES OUR ATTENTION TO THE LETTER DATED 16TH JULY 2018 ISSUED BY MEMBER CBDT T O THE ALL THE PRINCIPAL CHIEF COMMISSIONERS OF INCOME TAX, IN THE CONTEXT OF CIRCULAR DATED 11 TH JULY 2018 THAT THE PRESENT CIRCULAR SEEKS TO MODIF Y, SEEKING REPORT ON WITHDRAWAL OF THE APPEALS COVERED BY THE CIRCULAR. HE THEN POINTS OUT THAT IT IS THE OLD CIRCULAR IS STILL ALIVE TODA Y AND THE ONLY CHANGE IS WITH RESPECT TO THE MONETARY LIMITS. IN ALL FAIRNESS, TH EREFORE, THE SAME APPROACH REGARDING WITHDRAWAL OF PENDING APPEALS MUST BE FOL LOWED FOR THIS CIRCULAR AS WELL. ON THE SAME LINES, ARGUMENTS ARE ADVANCED BY THE LEARNED REPRESENTATIVES WHICH, FOR THE SAKE OF BREVITY AND TO AVOID REPETITION, WE ARE NOT REFERRING TO IN MORE SPECIFIC DETAILS. IN B RIEF REJOINDER, LEARNED DEPARTMENTAL REPRESENTATIVE GRACIOUSLY LEAVES THE M ATTER TO US. 5. HAVING CONSIDERED THE RIVAL SUBMISSIONS AND HAVI NG PERUSED THE MATERIAL ON RECORD, WE DO NOT HAVE SLIGHTEST OF HES ITATION IN HOLDING THAT THE CONCESSION EXTENDED BY THE CBDT NOT ONLY APPLIE S TO THE APPEALS TO BE M/S. PRAKASH ASPHALTING & TOLL HIGHWAY LTD. AND OTH ERS 6 FILED IN FUTURE BUT IT IS ALSO EQUALLY APPLICABLE T O THE APPEALS PENDING FOR DISPOSAL AS ON NOW. OUR LINE OF REASONING IS THIS. THE CIRCULAR DATED 8TH AUGUST 2019 IS NOT A STANDALONE CIRCULAR. IT IS TO BE READ IN CONJUNCTION WITH THE CBDT CIRCULAR NO 3 OF 2018 (AND SUBSEQUENT AMENDMENT THERETO), AND ALL IT DOES IS TO REPLACE PARAGRAPH NOS. 3 AND 5 OF THE SAID CIRCULAR. THIS IS EVIDENT FROM THE FOLLOWING EXTRACTS FROM TH E CIRCULAR DATED 8 TH AUGUST 2019: 2. AS A STEP TOWARDS FURTHER MANAGEMENT OF LITIGATI ON. IT HAS BEEN DECIDED BY THE BOARD THAT MONETARY LIMITS FOR FILIN G OF APPEALS IN INCOME-TAX CASES BE ENHANCED FURTHER THROUGH AMENDM ENT IN PARA 3 OF THE CIRCULAR MENTIONED ABOVE AND ACCORDINGLY. TH E TABLE FOR MONETARY LIMITS SPECIFIED IN PARA 3 OF THE CIRCULAR SHALL READ AS FOLLOWS: S.NO. APPEALS/SLPS IN INCOME-TAX MATTERS MONETARY L IMIT (RS.) 1 BEFORE APPELLATE TRIBUNAL 50,00,000 2 BEFORE HIGH COURT 1,00,00,000 3 BEFORE SUPREME COURT 2,00,00,000 3. FURTHER, WITH A VIEW TO PROVIDE PARITY IN FILING OF APPEALS IN SCENARIOS WHERE SEPARATE ORDER IS PASSED BY HIGHER APPELLATE AUTHORITIES FOR EACH ASSESSMENT YEAR VIS-A-VIS WHER E COMPOSITE ORDER FOR MORE THAN ONE ASSESSMENT YEARS IS PASSED. PARA 5 OF THE CIRCULAR IS SUBSTITUTED BY THE FOLLOWING PARA: 5. THE ASSESSING OFFICER SHALL CALCULATE THE TAX E FFECT SEPARATELY FOR EVERY ASSESSMENT YEAR IN RESPECT OF THE DISPUTED ISSUES IN THE CASE OF EVERY ASSESSEE. IF I N THE CASE OF AN ASSESSEE, THE DISPUTED ISSUES ARISE IN M ORE THAN ONE ASSESSMENT YEAR, APPEAL CAN BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH T HE TAX EFFECT IN RESPECT OF THE DISPUTED ISSUES EXCEED S THE MONETARY LIMIT SPECIFIED IN PARA 3. NOAPPEAL SHALL BE FILED IN RESPECT OF AN ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT SPEC IFIED IN PARA 3. FURTHER, EVEN IN THE CASE OF COMPOSITE O RDER OF ANY HIGH COURT OR APPELLATE AUTHORITY WHICH INVO LVES MORE THAN ONE ASSESSMENT YEAR AND COMMON ISSUES IN MORE THAN ONE ASSESSMENT YEAR NO APPEAL SHALL BE FI LED IN RESPECT OF AN ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT SPECIFIE D IN PARA 3. IN CASE WHERE A COMPOSITE ORDER/ JUDGEMENT INVOLVES MORE THAN ONE ASSESSEE, EACH ASSESSEE SHAL L BE DEALT WITH SEPARATELY 4. THE SAID MODIFICATIONS SHALL COME INTO EFFECT FR OM THE DATE OF ISSUE OF THIS CIRCULAR. M/S. PRAKASH ASPHALTING & TOLL HIGHWAY LTD. AND OTH ERS 7 6. CLEARLY, ALL OTHER PORTIONS OF THE CIRCULAR NO. 3 OF 2018 (SUPRA) HAVE REMAINED INTACT. THE PORTION WHICH HAS REMAINED INT ACT INCLUDES PARAGRAPH 13 OF THE AFORESAID CIRCULAR WHICH IS AS FOLLOWS: 13. THIS CIRCULAR WILL APPLY TO SLPS/ APPEALS/ CROS S OBJECTIONS/ REFERENCES TO BE FILED HENCEFORTH IN SC/HCS/TRIBUNAL AND IT SHALL ALSO APPLY RETROSPECTI VELY TO PENDING SLPS/ APPEALS/ CROSS OBJECTIONS/REFERENCES. PENDING APPEALS BELOW THE SPECIFIED TAX LIMITS IN PARE 3 AB OVE MAY BE WITHDRAWN/ NOT PRESSED. 7. IN VIEW OF THE ABOVE DISCUSSIONS, WE HEREBY HOLD THAT THE RELAXATION IN MONETARY LIMITS FOR DEPARTMENTAL APPEALS, VIDE CBDT CIRCULAR DATED 8TH AUGUST 2019 (SUPRA) SHALL BE APPLICABLE TO THE PEND ING APPEALS IN ADDITION TO THE APPEALS TO BE FILED HENCEFORTH. 8. LEARNED COMMISSIONER (DR) THEN SUBMITS LIBERTY M AY KINDLY BE GIVEN TO POINT OUT, UPON NECESSARY FURTHER VERIFICATIONS, AN D TO SEEK RECALL THE DISMISSAL OF APPEALS AND RESTORATION OF THE APPEALS IN THE CASES (I) IN WHICH IT CAN BE DEMONSTRATED THAT THE APPEALS ARE C OVERED BY THE EXCEPTIONS, AND (II) WHICH ARE INADVERTENTLY INCLUD ED IN THIS BUNCH OF APPEALS, WHEREIN THE TAX EFFECT, IN TERMS OF THE CB DT CIRCULAR (SUPRA), EXCEEDS RS 50,00,000. NONE OPPOSES THIS PRAYER; WE ACCEPT THE SAME. WE MAKE IT CLEAR THAT THE APPELLANTS SHALL BE AT LIBER TY TO POINT OUT THE CASES WHICH ARE WRONGLY INCLUDED IN THE APPEALS SO SUMMAR ILY DISMISSED, EITHER OWING TO WRONG COMPUTATION OF TAX EFFECT OR OWNING TO SUCH CASES BEING COVERED BY THE PERMISSIBLE EXCEPTIONS- OR FOR ANY O THER REASON, AND WE WILL TAKE APPROPRIATE REMEDIAL STEPS IN THIS REGARD. 9. IN THE LIGHT OF THE ABOVE DISCUSSIONS, ALL THE A PPEALS STAND DISMISSED AS WITHDRAWN. AS THE APPEALS FILED BY THE REVENUE ARE FOUND TO BE NON- MAINTAINABLE AND AS ALL THE RELATED CROSS-OBJECTION S OF THE ASSESSEE ARISE ONLY AS A RESULT OF THOSE APPEALS AND MERELY SUPPOR T THE ORDER OF THE CIT(A), THE CROSS OBJECTIONS FILED BY THE ASSESSEE ARE ALSO DISMISSED AS INFRUCTUOUS. ORDERED, ACCORDINGLY. 10. AS WE PART WITH THE MATTER, WE MUST PLACE ON RE CORD OUR DEEP APPRECIATION TO OUR OWN TEAM WHICH HAS PAINSTAKINGL Y IDENTIFIED ALL THESE LOW TAX EFFECT APPEALS IN THE LONG WEEKEND AND LESS THAN TWO WORKING DAYS, TO THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX GUJARAT, AS ALSO THE LEARNED DEPARTMENTAL REPRESENTATIVES, FOR HIS I MMENSE HELP, COOPERATION AND ACTIVE INVOLVEMENT IN SPEEDILY DISP OSING OF THESE APPEALS, AND, OF COURSE, TO THE ITAT BAR ASSOCIATION AHMEDAB AD FOR THEIR WHOLE HEARTED COOPERATION IN THIS SPECIAL DRIVE. THE CIRC ULAR WAS ISSUED ON THURSDAY THE 8TH AUGUST 2019, AND WITHIN TWO WORKIN G DAYS AND THE LONG WEEKEND, TODAY ON 14TH AUGUST 2019, ALL THE APPEALS STAND DISPOSED OF. ITS ONLY A TEAM EFFORT AND WHOLE HEARTED COOPERATI ON OF ALL THE STAKEHOLDERS THAT CAN ENABLE US TO SO SPEEDILY IMPL EMENT TAXPAYER FRIENDLY INITIATIVES OF THE GOVERNMENT OF INDIA.THE TAXPAYER RELIEF INVOLVED M/S. PRAKASH ASPHALTING & TOLL HIGHWAY LTD. AND OTH ERS 8 IN THESE APPEALS, INCLUDING INTEREST AND THE OTHER COROLLARIES, IS ESTIMATED TO BE WELL OVER RS 350 CRORES. THE LEAD CASE BEFORE US IS AN APPEAL FILED OVER FIFTEEN YEARS AGO BY THE INCOME TAX OFFICER AN D IT DEALS WITH AN ASSESSMENT YEAR WHICH PERTAINS TO THE PERIOD OVER T WENTY YEARS AGO. YET, THE MATTER HAD NOT REACHED THE FINALITY AND THE REV ENUES CHALLENGE TO THE RELIEF GRANTED BY THE COMMISSIONER (APPEALS) HAD RE MAINED UNDECIDED. THAT IS NOTHING BUT PROLONGED AGONY OF UNCERTAINTY TO THE TAXPAYERS. IT IS INDEED AN APPRECIABLE GOODWILL GESTURE BY THE GOVER NMENT, FOR SO MANY TAXPAYERS, ON THE EVE OF THIS INDEPENDENCE DAY AND OFFERING THEM FREEDOM FROM THE PROLONGED MENTAL AGONY AND UNCERTAINTY OF LITIGATION. 11. IN THE RESULTS, ALL THE APPEALS ARE DISMISSED A S WITHDRAWN AND THE CROSS OBJECTIONS ARE DISMISSED AS INFRUCTUOUS. PRON OUNCED IN THE OPEN COURT TODAY ON THE 14TH AUGUST, 2019. 4. RESPECTFULLY FOLLOWING THE DECISION OF THE COOR DINATE BENCH, WE HEREBY DISMISS THE APPEAL OF THE REVENUE IN LIMINE WITHOUT GOING TO THE MERITS OF THE CASE. 5. IN THE RESULT, DEPARTMENTAL APPEALS FILED BY TH E REVENUE ARE DISMISSED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 27 .05.2 020. SD/- (KUL BHARAT) SD/- (MANISH BORAD) JUDICIAL MEMBER A CCOUNTANT M EMBER INDORE; DATED : 27/05/2020 PATEL/PS COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUAR D FILE. BY ORDER ASSISTANT REGISTRAR, INDORE