Appeal details
Counselvise Citation
[2020] 109 COUNSELVISE.COM (IT) 0413 (ITAT-RAIPUR)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
36 year(s) 1 month(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
27-11-2020
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
DB
Assessment Year
misc
Appeal Filed On
27-10-1984
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR ( AT E - COURT, PUNE ) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI , JUDICIAL MEMBER SL. NO. ITA / W TA NO. NAME OF APPELLANT NAME OF RESPONDENT ASST. YEAR 1 822/NAG/1984 ITO, E - WARD, RAIPUR SHRI MANOJ KUMAR BANSAL L/H OF LATE SHRI DES RAJ BANSAL, C/O BANSAL BROS. G.E. ROAD, BHILAI, MADHYA PRADESH 1980 - 81 2 425/NAG/1989 ACIT, CIRCLE, BHILAI SHRI MANOJ KUMAR BANSAL L/H OF LATE SHRI DES RAJ BANSAL, C/O BANSAL BROS. G.E. ROAD, BHILAI, MADHYA PRADESH 1982 - 83 3 823/NAG/1984 ITO, E - WARD, RAIPUR SHRI V IJA Y KUMAR BANSAL C/O M/S. CHHATISGARH IRON & STEEL WORKS, BHILAI, MADHYA PRADESH 1980 - 81 4 390/NAG/1989 ACIT, CIRCLE, BHILAI SHRI V.K. BANSAL C/O CHHATTISGARH IRON & STEEL INDUSTRIAL ESTATE, BHILAI, MADHYA PRADESH 1979 - 80 5 537/NAG/1988 ACIT, CIRCLE, BHILAI M/S. CHHATTISGARH IRON & STEEL WORKS, 1 - A, LIGHT INDUSTRIAL AREA, BHILAI, MADHYA PRADESH 1981 - 82 6 541/NAG/1988 ACIT, CIRCLE, BHILAI M/S. BANSAL BROTHERS, G.E. ROAD, POST OFFICE, KURSHIPAR, BHILAI, MADHYA PRADESH 1978 - 79 7 393/NAG/1989 ACIT, CIRCLE, BHILAI SHRI D.R. BANSAL (HUF) 40, SUNDAR NAGAR, BHILAI, MADHYA PRADESH 1983 - 84 8 395/NAG/1989 ACIT, CIRCLE, BHILAI SHRI MANOJ K. BANSAL L/H OF LATE SMT. PUSHPA BANSAL C/O M/S. CHHATISGARH IRON & STEEL WORKS, BHILAI, MADHYA PRADESH 1981 - 82 2 9 427/NAG/1989 ACIT, CIRCLE, BHILAI SHRI K.K. BANSAL C/O BANSAL BROS. G.E. ROAD, BHILAI, MADHYA PRADESH 1981 - 82 10 411/NAG/1990 ACIT, CIRCLE, BHILAI SHRI K.K. BANSAL C/O M/S. CHHATISGARH IRON & STEEL WORKS, BHILAI, MADHYA PRADESH 1982 - 83 11 WTA NO. 176/NAG/1989 ACIT, CIRCLE, BHILAI SMT. C.R. BANSAL C/O BANSAL BROS. G.E. ROAD, BHILAI, MADHYA PRADESH 1980 - 81 REVENUE BY : SHRI RAJIV KUMAR SINGH ASSESSEE BY : SHRI NIKHILESH B E G ANI / DATE OF HEARING : 27 .1 1 .20 20 / DATE OF PRONOUNCEMENT: 27 . 1 1 .20 20 / ORDER TH ESE 11 APPEAL S BY THE REVENUE RELATE TO DIFFERENT ASSESSEES AND DIFFERENT ASSESSMENT YEARS. IT HAS BEEN FAIRLY ADMITTED BY THE LD. DR THAT THE TAX EFFECT IN EACH OF THE APPEALS IS LESS THEN RS.50.00 LAKH. 2. RECENTLY, THE CBDT HAS ISSUED CIRCULAR NO.17/2019 DATED 08 - 08 - 2019 REVISING UPWARD THE MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPARTMENT IN INCOME - TAX CASES BEFORE VARIOUS APPELLATE FORUMS. THE EARLIER CIRCULAR NO.03/2018 DATED 11 - 07 - 2018 FIXED MONETARY LIMIT FOR FILING OF APPEALS BY THE REVENUE BEFORE T HE TRIBUNAL AT RS.20.00 LAKH. SUCH LIMIT HAS NOW BEEN ENHANCED IN THE RECENT CIRCULAR DATED 08 - 08 - 2019 TO RS.50.00 LAKH. SINCE TAX EFFECT 3 IN ALL THE APPEALS UNDER CONSIDERATION IS LESS THAN THE REVISED MONETARY LIMIT OF RS.50.00 LAKH, WE ARE NOT INCLINED TO ENTERTAIN SUCH APPEALS. 3. CERTAIN CONCERNS WERE EXPRESSED ABOUT THE RETROSPECTIVE OR PROSPECTIVE OPERATION OF THE CIRCULAR DATED 08 - 08 - 2019. IN THIS REGARD, IT IS RELEVANT TO NOTE THAT THE AHMEDABAD BENCH OF THE TRIBUNAL VIDE ITS ORDER DATED 14 - 08 - 2019 IN A BUNCH OF APPEALS LED BY ITO VS. DINESH MADHAVLAL PATEL (ITA NO.1398/AHD/2004) HAS LAID DOWN THAT THE CBDT CIRCULAR NO.17/2019 HAS RETROSPECTIVE EFFECT AND APPLIES TO ALL THE PENDING APPEALS. 4. AT THIS JUNCTURE, IT IS PERTINENT TO NOTE THAT THE CBDT VIDE F.NO.279/MISC/M - 13/2018 - ITJ DATED 20 - 08 - 2019 HAS CLARIFIED THAT THE REVISED MONETARY LIMITS SO MENTIONED IN CIRCULAR NO.17/2019 ARE APPLICABLE TO ALL PENDING APPEALS. NOT ONLY THAT, IT HAS FURTHER BEEN DIRECTED TO THE COMPETENT AUTHORI TIES TO WITHDRAW ALL SUCH APPEALS ON OR BEFORE 31 - 10 - 2019. 5. IN VIEW OF THE FOREGOING DISCUSSION AND FOLLOWING THE PRECEDENT, WE DISMISS ALL THE APPEALS FILED BY THE REVENUE. 6. IT IS HOWEVER CLARIFIED THAT IF SUBSEQUENTLY IT IS FOUND BY THE CON CERNED AO THAT THE TAX EFFECT IN ANY PARTICULAR APPEAL IS MORE 4 THAN THE PRESCRIBED MONETARY LIMIT OF RS.50.00 LAKH OR THE CASE IS COVERED BY AN Y EXCEPTION, IT WILL BE OPEN TO THE REVENUE TO MOVE THE TRIBUNAL FOR TAKING NECESSARY ACTION. 7 . IN THE RESUL T, ALL THE APPEALS STAND S DISMISSED. O RDER PRONOUNCED IN THE OPEN COURT ON 27 TH NOVEMBER , 20 20 . SD/ - SD/ - ( S.S. VISWANETHRA RAVI ) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT PUNE ; DATED : 27 TH NOVEMBER , 20 20 GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A) CONCERNED 4. 5. 6 . THE CIT CONCERNED , , RAIPUR / DR , RAIPUR , ITAT, PUNE; / GUARD FILE . / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE 5 DATE 1. DRAFT DICTATED ON 27 - 1 1 - 20 20 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 27 - 1 1 - 20 20 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER. *
