DCIT, CC-II, Ludhiana V. M/s G.S. Autocomp Pvt. Ltd., Ludhiana

ITA 863/CHANDI/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 3692 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 31-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A , CHANDIGARH !' , # $ ! % & ' ( ) , $ BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER ./ ITA NOS.863 TO 865/CHD/2019 / ASSESSMENT YEARS : 2009-10, 2011-12 & 2012-13 THE D.C.I.T., CC-II, LUDHIANA. M/S G.S. AUTOCOMP PVT. LTD., G.S. ESTATE, G.T. ROAD, LUDHIANA. ./PAN NO: AACCG5774E /APPELLANT /RESPONDENT /ASSESSEE BY : NONE ! / REVENUE BY : SHRI CHANDRAJIT SINGH, CIT DR ./ ITA NO.812/CHD/2019 / ASSESSMENT YEARS : 2012-13 THE INCOME TAX OFFICER, WARD-4, PATIALA. M/S HOTEL AJUBA RESIDENCY, SANGRUR ROAD, PATIALA. ./PAN NO: AAFFH3925H /APPELLANT /RESPONDENT /ASSESSEE BY : SHRI SUDHIR SEHGAL, ADV. ! / REVENUE BY : SMT.CHANDERKANTA, SR. DR ./ ITA NO.981/CHD/2019 / ASSESSMENT YEARS : 2013-14 ITA NOS.863 TO 865/CHD/2019 & ORS. A.YS. 2009-10, 2 011-12 & 2012-13 2 THE INCOME TAX OFFICER, WARD-1, AMBALA. SMT.HARBANS KAUR D/O SH.SAMPURAN SINGH, # 318,, VILL. SHAHPUR, AMBALA. ./PAN NO: CFDPK2296A /APPELLANT /RESPONDENT /ASSESSEE BY : NONE ! / REVENUE BY : SMT.CHANDERKANTA, SR. DR ./ ITA NOS.734 TO 735/CHD/2019 / ASSESSMENT YEARS : 2014-15 & 2015-16 THE J.C.I.T.(OSD), (EXEMPTIONS), CIRCLE-2, CHANDIGARH. M/S D.C. MODEL EDUCATIONAL SOCIETY, C/O D.C. MODEL SR. SECONDARY SCHOOL, SECTOR-7, PANCHKULA. ./PAN NO: AAAAD0248A /APPELLANT /RESPONDENT /ASSESSEE BY : SHRI RAMAN TIWARI, ADV. ! / REVENUE BY : SMT.CHANDERKANTA, SR. DR ./ ITA NO.698/CHD/2019 / ASSESSMENT YEARS : 2014-15 THE D.C.I.T., YAMUNA NAGAR. M/S ISGEC HEAVY ENGINEERING LTD., RADAUR ROAD, YAMUNA NAGAR. ./PAN NO: AAACT5540K /APPELLANT /RESPONDENT /ASSESSEE BY : SHRI SUDHIR SEHGAL, ADV. ! / REVENUE BY : SMT.CHANDERKANTA, SR. DR ITA NOS.863 TO 865/CHD/2019 & ORS. A.YS. 2009-10, 2 011-12 & 2012-13 3 ./ ITA NO.1055/CHD/2019 / ASSESSMENT YEARS : 2014-15 THE INCOME TAX OFFICER, WARD 5(5), CHANDIGARH. SH.ASHOK KUMAR GARG, # 3464, MALOYA COLONY, CHANDIGARH. ./PAN NO: AJJPG7177Q /APPELLANT /RESPONDENT /ASSESSEE BY : SHRI ASHOK GOYAL, CA ! / REVENUE BY : SMT.CHANDERKANTA, SR. DR ./ ITA NO.719/CHD/2019 / ASSESSMENT YEARS : 2014-15 THE J.C.I.T.(OSD), (EXEMPTIONS), CIRCLE-2, CHANDIGARH. M/S SIR CHHOTU RAM EDUCATIONAL TRUST, CRZ SCHOOL, SONEPAT HIGH SCHOOL, SONEPAT (HARYANA). ./PAN NO: AADTS0399F /APPELLANT /RESPONDENT /ASSESSEE BY : NONE ! / REVENUE BY : SMT.CHANDERKANTA, SR. DR ./ ITA NO.1499/CHD/2018 / ASSESSMENT YEARS : 2014-15 THE A.C.I.T., CIRCLE 4(1), CHANDIGARH. SH.AJAY GUPTA, SCO-3227, SECTOR 28D, CHANDIGARH. ./PAN NO: AAWPG6907C /APPELLANT /RESPONDENT /ASSESSEE BY : SHRI PARIKSHIT AGGARWAL, CA ! / REVENUE BY : SMT.CHANDERKANTA, SR. DR ITA NOS.863 TO 865/CHD/2019 & ORS. A.YS. 2009-10, 2 011-12 & 2012-13 4 ./ ITA NO.384/CHD/2019 / ASSESSMENT YEARS : 2015-16 THE A.C.I.T., CIRCLE (1), CHANDIGARH. M/S ABC PAPERS PVT. LTD., SCO-18-19, SECOND FLOOR, SECTOR- 8, CHANDIGARH. (NOW ROOM NO.1, FIRST FLOOR, TOWER-A, GODREJ ETERNIA, PLOT NO.70, INDUSTRIAL AREA-1, CHANDIGARH). ./PAN NO: AADCA7676C /APPELLANT /RESPONDENT /ASSESSEE BY : SHRI VINEET KRISHAN, ADV. ! / REVENUE BY : SMT.CHANDERKANTA, SR. DR ./ ITA NO.804/CHD/2019 / ASSESSMENT YEARS : 2015-16 THE INCOME TAX OFFICER, WARD-1, YAMUNA NAGAR, YAMUNA NAGAR. SH.DARBARA SINGH S/O SH.SWARAN SINGH, H.NO. 186, VILLAGE-BAKALA, PO RASULPUR, DISTT. YAMUNA NAGAR. ./PAN NO: DHIPS5066L /APPELLANT /RESPONDENT /ASSESSEE BY : NONE ! / REVENUE BY : SMT.CHANDERKANTA, SR. DR ./ ITA NO.663/CHD/2019 / ASSESSMENT YEARS : 2015-16 THE D.C.I.T., PANCHKULA CIRCLE, PANCHKULA. M/S HARYANA FOREST DEVELOPMENT CORPORATION LTD., SCO-27-28, SECTOR-4, PANCHKULA. ./PAN NO: AAACH3947G /APPELLANT /RESPONDENT /ASSESSEE BY : NONE ! / REVENUE BY : SMT.CHANDERKANTA, SR. DR ITA NOS.863 TO 865/CHD/2019 & ORS. A.YS. 2009-10, 2 011-12 & 2012-13 5 ' # $ /DATE OF HEARING : 27.08.2019 %&'( $ /DATE OF PRONOUNCEMENT: 29.08.2019 /ORDER PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER : THE ABOVE APPEALS, PERTAINING TO DIFFERENT ASSESSES , HAVE BEEN PREFERRED BY THE REVENUE CHALLENGING THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) [(IN SHORT REFERRED TO AS CIT(A)], U/S 250(6) OF THE I NCOME TAX ACT,1961, (HEREINAFTER REFERRED TO AS ACT). THE T AX EFFECT INVOLVED IN ALL THE APPEALS DOES NOT EXCEED RS.50 L ACS AND HAVE BEEN FIXED FOR HEARING BEFORE US ON ACCOUNT OF THE ENHANCEMENT IN THE MONETARY LIMIT FOR FILING THE AP PEALS BY THE DEPARTMENT TO RS.50 LACS BY THE CBDT VIDE ITS C IRCULAR NO.17/2019. 2. BEFORE US, IT WAS POINTED OUT THAT THE CBDT VID E ITS RECENT CIRCULAR NO.17/2019 DATED 8.8.2019 HAD ENHAN CED THE MONETARY LIMIT FOR FILING APPEALS BY THE DEPAR TMENT BEFORE THE I.T.A.T. FROM RS.20 LACS TO RS.50 LACS A ND SINCE THE TAX EFFECT INVOLVED IN ALL THE ABOVE APPEALS FE LL WITHIN THIS SPECIFIED LIMIT, THE APPEALS WERE LIABLE TO BE WITHDRAWN BY THE DEPARTMENT AS PER THE SAID CIRCULAR. THE LD. DR FAIRLY ADMITTED THAT THE TAX EFFECT INVOLVED IN ALL THE ABOVE APPEALS DID NOT EXCEED RS.50 LACS.. ITA NOS.863 TO 865/CHD/2019 & ORS. A.YS. 2009-10, 2 011-12 & 2012-13 6 3. WE HAVE HEARD THE PARTIES. THE MODIFICATION MADE BY THE RECENT CBDT CIRCULAR NO.17/2019 ,HAS BEEN DEALT WITH BY THE ITAT ,CHANDIGARH BENCH, IN THE CASE OF ACIT VS. M/S ALCHEMIST LTD. IN ITA NO.1142 & 1143/CHD/2012 DATED 26.12.2019,WHEREIN AFTER GOING THROUGH THE CONTENTS OF THE CIRCULAR IT HAS BEEN NOTED THAT IT HAS EFFECTED EN HANCEMENT IN MONETARY LIMITS FOR FILING THE APPEALS BY THE DE PARTMENT TO RS.50 LACS AND ALSO THAT THE SAID ENHANCEMENT A PPLIES TO PENDING APPEALS ALSO, WHEN READ ALONGWITH EARLIER CBDT CIRCULAR NO.3/2018.THE FINDINGS IN THAT CASE ARE A S UNDER: 4. WE HAVE CONSIDERED THE CONTENTIONS OF THE PARTIES BEFORE US AND HAVE ALSO GONE THROUGH THE CBDT CIRCULAR NO.17/2019 DATED 8/8/19, AND HAVE NOTED THE ENHANCEMENT IN MONETARY LIMITS FOR FILING APPEAL BY THE DEPARTMENT TO THE ITAT TO RS.50 LACS FROM THE EARLIER LIMIT OF RS. 20 LACS WHICH WAS SPECIFIED VIDE CIRCULAR NO.3/2018.WE HAVE ALSO NOTED THAT THE CBDT HAS VIDE THIS CIRCULAR MODIFIED ONLY PARA 3 AND 5 OF ITS EARLIER CIRCULAR NO.3/2018 LEAVING ALL OTHER PARAS INTACT. PARA 13 OF THE EARLIER CIRCULAR DEALT WITH APPLICABILITY OF THE CIRCULAR RETROSPECTIVELY TO PENDING APPEALS ALSO AND READ AS UNDER: 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/ REFERENC ES. PENDING APPEALS BELOW THE SPECIFIED TAX LIMITS IN P ARA 3 ABOVE MAY BE WITHDRAWN/ NOT PRESSED. 5. SINCE THIS PARA HAS NOT BEEN MODIFIED BY THE RECENT CIRCULAR, THE ENHANCED MONETARY LIMITS SPECIFIED IN THE RECENT CIRCULAR WILL APPLY TO THE PENDING APPEALS ALSO. IN VIEW OF THE CBDT CIRCULAR NO. 17/2019 (SUPRA) READ ALONGWITH CIRCULAR NO.3/2018,THE PRESENT ITA NOS.863 TO 865/CHD/2019 & ORS. A.YS. 2009-10, 2 011-12 & 2012-13 7 APPEALS OF THE REVENUE IS DISMISSED DUE TO LOW TAX EFFECT. 4. ACCORDINGLY, IN VIEW OF THE CBDT CIRCULAR NO.17 /2019 READ ALONGWITH CBDT CIRCULAR NO.3/2018, THE PRESENT APPEALS OF THE REVENUE STAND DISMISSED AS WITHDRAWN . 5. IT IS, HOWEVER, CLARIFIED THAT THE DISMISSAL OF THE ABOVE APPEAL SHALL NOT BE TAKEN TO BE AFFIRMATION OF THE ORDER OF THE CIT(A) ON MERITS. THE LEGAL ISSUE RAISED BY THE REVENUE IS BEING LEFT OPEN TO BE ADJUDICATED IN AN APPROPRI ATE CASE. 6. IN THE RESULT, ALL THE APPEALS FILED BY THE REVE NUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- !' % & ' ( ) (DIVA SINGH) (ANNAPURNA GUPTA) # $ / JUDICIAL MEMBER + $ / ACCOUNTANT MEMBER %! /DATED: 29 TH AUGUST, 2019 * * &) *+ ,+ / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ' - / CIT 4. ' - ( )/ THE CIT(A) 5. +./ 0 , $ 0 , 123/4 / DR, ITAT, CHANDIGARH 6. /3 5# / GUARD FILE &) ' / BY ORDER, ! / ASSISTANT REGISTRAR