ACIT, Ajmer V. SURBHI KOTHARI, Kishangarh

ITA 919/JPR/2015

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2407 (ITAT-JAIPUR)
• Duration Of Justice: 5 year(s) 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2009-2010
• Appeal Filed On: 07-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROONI PAUL
• Assessee Lawyers: NIKHILESH KATARIA CA 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 BENCHES B, JAIPUR JH LANHI XLKA ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM VK;DJ VIHY LA -@ ITA NO. 905/JP/2015 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2008-09 A.C.I.T., CENTRAL CIRCLE, AJMER. CUKE VS. SHRI PRAKASH CHAND VIJAYVARGIYA, NEAR VIJAY SIZING, BEHIND BUS STAND, MADANGANJ, KISHANGARH. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: AAJPV 2585 L VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT VK;DJ VIHY LA -@ ITA NO. 913 & 914/JP/2015 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2010-11 & 2011-12 A.C.I.T., CENTRAL CIRCLE, AJMER. CUKE VS. SHRI DEVKI NANDAN KUMAWAT, KAMAL KUNJ, MAIN ROAD, SHIVAJI NAGAR, MADANGANJ, KISHANGARH. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: AGZPM 3162 H VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT VK;DJ VIHY LA -@ ITA NO. 916 & 917/JP/2015 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2010-11 & 2011-12 A.C.I.T., CENTRAL CIRCLE, AJMER. CUKE VS. SHRI SURAJMAL KUMAWAT, BEHARI POL, NAYA SHEHAR, MADANGANJ, KISHANGARH. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: BIQPK 8829 Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT VK;DJ VIHY LA -@ ITA NO. 919, 920 & 921/JP/2015 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR: 2009-10, 2010-11 & 2011-12 A.C.I.T., CENTRAL CIRCLE, AJMER. CUKE VS. SMT. SURBHI KOTHARI, NEAR JANGID DHARMSHALA, AZAD NAGAR, MADANGANJ, KISHANGARH. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: AXTPS 5463 K VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT ITA 932/JP/2015_ ACIT VS SMT. SUDARSHNA SOMANI & 15 ORS. 2 VK;DJ VIHY LA -@ ITA NO. 922 & 923/JP/2015 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR :2009-10 & 2010-11 A.C.I.T., CENTRAL CIRCLE, AJMER. CUKE VS. SMT. KIRAN AGARWAL, RADHA KUNJ DAGA GALI, AJMER ROAD, MADANGANJ, KISHANGARH. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: AGRPA 6835 C VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT VK;DJ VIHY LA -@ ITA NO. 926/JP/2015 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2009-10 A.C.I.T., CENTRAL CIRCLE, AJMER. CUKE VS. SHRI ABHISHEK KUMAWAT, KAMAL KUNJ, MAIN ROAD, SHIVAJI NAGAR, MADANGANJ, KISHANGARH. LFKK;H YS [KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: ALIPK 7227 J VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT VK;DJ VIHY LA -@ ITA NO. 929, 930 & 931/JP/2015 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR: 2009-10, 2010-11 & 2011-12 A.C.I.T., CENTRAL CIRCLE, AJMER. CUKE VS. SMT. SAMPAT DEVI SHARMA, NEAR RAILWAY PHATAK, UNTRA ROAD, KRISHNA PURI, MADANGANJ, KISHANGARH. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: CHSPS 9657 Q VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT VK;DJ VIHY LA -@ ITA NO. 932/JP/2015 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2008-09 A.C.I.T., CENTRAL CIRCLE, AJMER. CUKE VS. SMT. SUDARSHNA SOMANI, H.NO. 26/84, NEAR JANGID DHARMSHALA, AZAD NAGAR, MADANGANJ, KISHANGARH. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: BGUPS 7674 F VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT ITA 932/JP/2015_ ACIT VS SMT. SUDARSHNA SOMANI & 15 ORS. 3 VK;DJ VIHY LA -@ ITA NO. 476/JP/2016 FU/KZKJ.K O'KZ@ ASSESSMENT YEAR : 2007-08 A.C.I.T., CENTRAL CIRCLE, AJMER. CUKE VS. SMT. VASU DEV SOMANI, H.NO. 26/84, NEAR JANGID DHARMSHALA, AZAD NAGAR, MADANGANJ, KISHANGARH. LFKK;H YS[KK LA -@THVKBZVKJ LA-@ PAN/GIR NO.: AXTPS 5462 J VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS @ REVENUE BY : SMT. ROONI PAUL (ADDL.CIT-DR) FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : SHRI NIKHILESH KATARIA (CA) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 16/06/2021 MN?KKS 'K.KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 18/06/2021 VKNS'K@ ORDER PER: SANDEEP GOSAIN, J.M. ALL THESE APPEALS HAVE BEEN FILED BY THE REVENUE AGAINST THE SEPARATE ORDERS OF THE LD. CIT(A)-2, UDAIPUR DATED 20/03/2014, 21/03/2014, 10/03/2014 AND 13/03/2015 FOR THE DIFFERENT ASSESSMENT YEARS. 2. THE HEARING OF THE APPEALS WAS CONCLUDED THROUGH VIDEO CONFERENCE IN VIEW OF THE PREVAILING SITUATION OF COVID-19 PANDEMIC. 3. AT THE TIME OF HEARING, THE LD. AR OF THE ASSESSEE HAS RAISED OBJECTION OF MAINTAINABILITY OF THE APPEALS OF THE REVENUE DUE TO THE TAX EFFECT NOT EXCEEDING RS. 20 LACS AS PER THE CBDT CIRCLE NO. 3 OF 2018 DATED 11 TH JULY, 2018. THE LD. A/R SUBMITTED THAT IN THE FACTS OF THE PRESENT CASE, TAX EFFECT IN REVENUES APPEAL IS STATED TO BE BELOW THE PRESCRIBED LIMIT OF RS 20 LACS. ITA 932/JP/2015_ ACIT VS SMT. SUDARSHNA SOMANI & 15 ORS. 4 4. THE LD. D/R HAS FAIRLY SUBMITTED THAT THE TAX EFFECT INVOLVED IN THE REVENUES APPEALS ARE LESS THAN 20 LACS WHICH IS PRESCRIBED THRESHOLD LIMIT IN TERMS OF THE CBDT CIRCULAR NO. 3/2018 DATED 11 TH JULY, 2018 ISSUED IN SUPERSESSION OF ITS EARLIER CIRCULAR NO. 21 OF 2015 DATED 10.12.2015. 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. IT IS OBSERVED THAT THE DEMAND/ TAX EFFECT IN THE REVENUES APPEALS IN QUESTION ARE BELOW RS. 20.00 LACS . UNDER THE POWERS VESTED BY SECTION. 268A(1) OF THE I T ACT, CBDT HAS ISSUED CIRCULAR NO. 3/2018 DATED 11 TH JULY, 2018 (F NO. 279/MISC. 142/2007-ITJ(PT) INSTRUCTING THE AUTHORITIES BELOW THAT DEPARTMENTAL APPEAL SHOULD NOT BE FILED BEFORE ITAT WHERE THE DEMAND/TAX EFFECT DOES NOT EXCEED RS. 20 LACS. THE CIRCULAR IS SPECIFICALLY MENTIONED TO BE APPLICABLE FOR ALL PENDING APPEALS. 6. SUBJECT TO SOME EXCEPTIONS, IT IS FURTHER DIRECTED BY CBDT THAT ALL THE DEPARTMENTAL APPEALS PENDING BEFORE ITAT WHERE THE DEMAND/TAX EFFECT IS NOT EXCEEDING THAN 20 LACS SHOULD BE EITHER WITHDRAWN OR NOT PRESSED BY THE DEPARTMENTAL REPRESENTATIVES. 7. THE PRESENT APPEALS ARE NOT COVERED BY ANY EXCEPTIONS MENTIONED IN THE SAID CBDT CIRCULAR. SINCE THE TAX DEMAND IN DISPUTE IN THESE DEPARTMENTAL APPEALS ARE BELOW THE LIMIT SET OUT BY CBDT FOR THE APPEAL, ITA 932/JP/2015_ ACIT VS SMT. SUDARSHNA SOMANI & 15 ORS. 5 THE APPEALS OF THE DEPARTMENT ARE NOT MAINTAINABLE IN VIEW OF CBDT CIRCULAR NO. 3 OF 2018 DATED 11.07.2018. ACCORDINGLY THE APPEALS OF THE DEPARTMENT ARE DISMISSED AS NOT PRESSED/WITHDRAWN. 8. IN THE RESULT, ALL THESE APPEALS OF THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH JUNE, 2021. SD/- SD/- FOE FLAG ;KNO LANHI XLKA (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 18/06/2021 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- 2. IZR;FKHZ @ THE RESPONDENT- 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR