Income Tax Officer, Ward-6, Vapi V. Smt. Neelam Zameer Noorani, Valsad

ITA 98/SRT/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4094 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 16-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIL DHAKA
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI O. P. MEENA, ACCOUNTANT MEMBER AND MS.MADHUMITA ROY, JUDICIAL MEMBER S . N O . . ./I.T.A NO. /A Y: APPELLANT V. /RESPONDENT 1 1259/ AHD /2015 2010 - 11 ASSISTANT COMMISSIONER OF INCOME TAX, VAPI CIRCLE, VAPI V . SMT.DINA DAMANIA, L/H OF LATE SHRI JAGDISH KANJIBHAI DAMANIA, PLOT NO.57(1)-8A, BHENSLORE, NANI DAMAN. [PAN: ABJPD0142J] 2 3511/ AHD /2016 2001 - 02 ASSISTANT COMMISSIONER OF INCOME TAX, VAPI CIRCLE, VAPI V . M/S. MISTU LIMITED, BILAKHIA HOUSE, MUKTANAND MARG, CHALA, VAPI-396191 [PAN: AACCM2764Q] 3 701/SRT/2018 2011 - 12 INCOME TAX OFFICER, WARD-8, VAPI V . M/S. SPACE DEVELOPERS, PATEL WADI, NEAR MAMTA HOSPITAL, UMBERGAON TOWN, DIST. VALSA, 396170 [PAN: ABRFS5737N] 4 731/SRT/2018 2014 - 15 DY. COMMISSIONER OF INCOME TAX, VAPI CIRCLE, VAPI V . M/S. BAYER VAPI PRIVATED LIMITED, 306/3, 2 ND PHASE, GIDC, VAPI [PAN: AABCB2100L] 5 730/SRT/2018 2013 - 14 DY. COMMISSIONER OF INCOME TAX, VAPI CIRCLE, VAPI V . M/S. BAYER VAPI PRIVATED LIMITED, 306/3, 2 ND PHASE, GIDC, VAPI, [PAN: AABCB2100L] 6 18/SRT/2018 2013 - 14 ASSISTANT COMMISSIONER OF INCOME TAX, VAPI CIRCLE, VAPI V . M/S. LANTECH TECHNOLOGIES, SURVEY NO.450/2/2, MASAT INDUSTRIAL ESTATE, MASAT SILVASSA, SILVASSA-396230 [PAN: AACFL0823A] 7 668/SRT/2018 2013 - 14 DY. COMMISSIONER OF INCOME TAX, VAPI CIRCLE, VAPI V . M/S. SUPREET CHEMICALS PVT. LTD, PLOT NO.A-1, 5402, 4 TH PHASE, GIDC, VAPI [PAN: AADCS4428A] 8 666/SRT/2018 2011 - 12 DY. COMMISSIONER OF INCOME TAX, VAPI CIRCLE, VAPI V . M/S. SUPREET CHEMICALS PVT. LTD, PLOT NO.A-1, 5402, 4 TH PHASE, GIDC, VAPI [PAN: AADCS4428A] 2 9 665/SRT/2018 2010 - 11 DY. COMMISSIONER OF INCOME TAX, VAPI CIRCLE, VAPI V . M/S. SUPREET CHEMICALS PVT. LTD, PLOT NO.A-1, 5402, 4 TH PHASE, GIDC, VAPI [PAN: AADCS4428A] 10 664/SRT/2018 2009 - 10 DY. COMMISSIONER OF INCOME TAX, VAPI CIRCLE, VAPI V . M/S. SUPREET CHEMICALS PVT. LTD, PLOT NO.A-1, 5402, 4 TH PHASE, GIDC, VAPI. [PAN: AADCS4428A] 11 667/SRT/2018 2012 - 13 DY. COMMISSIONER OF INCOME TAX, VAPI CIRCLE, VAPI V . M/S. SUPREET CHEMICALS PVT. LTD, PLOT NO.A-1, 5402, 4 TH PHASE, GIDC, VAPI. [PAN: AADCS4428A] 12 98/SRT/20418 2009 - 10 INCOME TAX OFFICER, WARD-6, VAPI V . SMT. NEELAM ZAMEER NOORANI, UDHWA ROAD, B/H KHOJA JAMATKHANA, SANJAN, DIST.VALSAD [PAN: AEXPN2765E] 13 99/SRT/2018 2010 - 11 INCOME TAX OFFICER, WARD-6, VAPI V . SMT. NEELAM ZAMEER NOORANI, UDHWA ROAD, B/H KHOJA JAMATKHANA, SANJAN, DIST.VALSAD [PAN: AEXPN2765E] 14 100/SRT/2018 2011 - 12 INCOME TAX OFFICER, WARD-6, VAPI V . SMT. NEELAM ZAMEER NOORANI, UDHWA ROAD, B/H KHOJA JAMATKHANA, SANJAN, DIST.VALSAD [PAN: AEXPN2765E] 15 398/SRT/2017 2011 - 12 ASSISTANT COMMISSIONER OF INCOME TAX, VAPI CIRCLE, VAPI V . M/S. THEMIS MEDICARE LTD, PLOT NO.69A, GIDC, VAPI. [PAN: AABCT1183B] 16 399/SRT/2017 2012 - 13 ASSISTANT COMMISSIONER OF INCOME TAX, VAPI CIRCLE, VAPI V . M/S. THEMIS MEDICARE LTD, PLOT NO.69A,GIDC, VAPI [PAN: AABCT1183B] 17 130/SRT/2019 2007 - 08 INCOME TAX OFFICER, VAPI WARD-7, VAPI V . PRANAV D. DESAI PRANAV BUNGALOW, GAUTAM COLONY, BALAKHADI, KILLA PARDI, PARDI-396125. [PAN: AIRPD2160R] 18 129/SRT/2019 2007 - 08 INCOME TAX OFFICER, WARD-8, VAPI V . SMT. SURAJBEN B. DESAI, PRANAV BUNGALOW, BALAKHADI, STATION ROAD, KILLA PARDI, PARDI-396125. [PAN: ABCPD7936M] 3 19 1426/AHD/2015 2009 - 10 ASST. COMMISSIONER OF INCOME TAX, VAPI CIRCLE, VAPI V . M/S.BILAKHIA HOLDING PVT. LTD., BILAKHIA HOUSE, MUKTANANDMARG, CHALA, VAPI. [PAN: AADCS4420J] 20 1427/AHD/2015 2010 - 11 ASST. COMMISSIONER OF INCOME TAX, VAPI CIRCLE, VAPI. V . M/S.BILAKHIA HOLDING PVT. LTD., BILAKHIA HOUSE, MUKTANANDMARG, CHALA, VAPI. [PAN: AADCS4420J] 21 1265/AHD/2015 2009 - 10 INCOME TAX OFFICER, WARD-9, VAPI. V . SHRI ZEFEREANO FERNDNDESCROZE, PLOT NO.136/3, 2 ND PHASE, GIDC, VAPI 396 195. [PAN: AAYPC9229M] 22 C.O.NO. 113/AHD/2015 2009 - 10 SHRI ZEFEREANOFERNDN DESCROZE, PLOT NO.136/3, 2 ND PHASE, GIDC, VAPI 396 195. [PAN: AAYPC9229M] V . INCOME TAX OFFICER, WARD-9, VAPI. 23 1416/AHD/2012 2009 - 10 INCOME TAX OFFICER, VAPI WARD-1, VAPI. V . HARI OM AGRO PRODUCTS PVT. LTD., 302, SILVERPARK, VANMALI PARK, SILVASSAKHANVEL MAIN ROAD, SILVASSA. [PAN: AACCH1134R] 24 1617/AHD/2013 2006 - 07 INCOME TAX OFFICER, VAPI WARD-3, VAPI. V . SHREE SAI DEVELOPERS, AVDHESH MANSION, PWD ROAD, SILVASSA. [PAN: AAMFS 7210 E] 25 1618/AHD/2013 2006 - 07 INCOME TAX OFFICER, VAPI WARD-3, VAPI. V . SHREE SAI DEVELOPERS, AVDHESH MANSION, PWD ROAD, SILVASSA. [PAN: AAMFS7210E] 26 3355/AHD/2014 2006 - 07 INCOME TAX OFFICER, WARD-3, VAPI. V . SHREE SAI DEVELOPERS, 127/1, PREETI INDUSTRIAL ESTATE, AMLI, SILVASSA 396 230. [PAN: AAMFS 7210 E] 27 C.O.NO.9/AHD/2 015 2006 - 07 SHREE SAI DEVELOPERS, 127/1, PREETI INDUSTRIAL ESTATE, AMLI, SILVASSA 396 230. [PAN: AAMFS 7210 E] V . INCOME TAX OFFICER, WARD-3, VAPI. 28 1424/AHD/2012 2009 - 10 INCOME TAX OFFICER, VAPI WARD-2, VAPI. V . JALARAM CULTIVATION PVT. LTD., 66, DIAMOND MANSION, D. VIGAS STREET, KALBADEVIRAOD, 4 MUMBAI 400 002. [PAN: AACCJ0727A] 29 283/SRT/2017 2011 - 12 INCOME TAX OFFICER, WARD-7, VAPI RANGE, VAPI V . M/S. PARASMANI TUBES PVT. LTD, PLOT NO.5/2, GIDC, UMBERGAON, VALSAD. [PAN: AABCP7664D] ASSESSEE BY SHRI PARAS PARMAR - CA, SHRI RAJESH UPADHYAY - ADV., & NONE REVENUE BY SHRI SREENIVAS T. BIDARI - CIT(DR) & SHRI ANIL DHAKA SR.DR DATE OF HEARING 23.08.2019 DATE OF PRONOUNCEMENT 23.08.2019 O R D E R PER BENCH: 1. THE ABOVE MENTIONED 27 APPEAL(S) FILED BY THE REVENUE AND 2 CROSS OBJECTIONS BY THE ASSESSEES ARE DIRECTED AGAINST THE SEPARATE ORDER(S) OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-VALSAD OF VARIOUS DATES FOR THE AFOREMENTIONED ASSESSMENT YEARS. 2. WE HAVE HEARD THE ABOVE APPEAL (S), AND FIND THAT THE TAX EFFECT INVOLVED, IS BELOW RS.50LAKHS. THE CBDT VIDE CIRCULAR NO.17/2019 DATED 8 TH AUGUST 2019 [F.NO.279/ MISC.142/ 2007-ITJ (PT)]BY AMENDING PARA 3 OF CBDT CIRCULAR NO.3/2018 DATED 11.07.2018 HAS ENHANCED THE MONETARY LIMIT FOR FILING OF APPEAL BEFORE TRIBUNAL AT RS.50 LAKHS AND HAS ALSO REMOVED ANOMALY IN PARA 5 OF SAID CIRCULAR NO. 3/2018.WE FIND THAT THE PRESENT CASES DO NOT FALL WITHIN THE EXCEPTIONS CLAUSE 10 OF SAID CIRCULAR NO.3/2018. FURTHER, THE ABOVE CIRCULAR IS ALSO APPLICABLE TO ALL PENDING APPEALS AS CLARIFIED BY THE CBDT VIDE LETTER DATED 20.08.2019 [F.NO.279/MISC./M-93/2018-ITJ] AND IN THE LIGHT OF JUDGEMENT OF HON`BLE SUPREME COURT IN THE CASE OF PR. CIT, JAIPUR V. MEENAKSHI MODI SLP (CIVIL) DIARY NO. 25076 OF 2019-DATED 16.08.2019 WHEREIN THE HON`BLE 5 SUPREME COURT HAS DISMISSED THE APPEAL OF REVENUE, AS TAX INVOLVED WAS LESS THAN RS. 2 CRORES. THEREFORE, THE PRESENT APPEALS ARE NOT MAINTAINABLE AS PER ABOVE CIRCULAR NO. 17/2019, HENCE DISMISSED AS WITHDRAWN AND THE RELATED CROSS OBJECTIONS FILED BY THE ASSESSEE HAVE BECOME INFRUCTUOUS. HOWEVER, THE REVENUE IS AT LIBERTY TO APPROACH TO THIS TRIBUNAL FOR RECALLING THIS ORDER, IF IT COMES TO THE NOTICE OF THE AO THAT THE TAX EFFECT IS MORE THAN THE MONETARY LIMIT PRESCRIBED UNDER THE SAID CIRCULAR OR THE APPEAL(S) IS FALLS WITHIN THE AMBIT OF THE EXCEPTIONS PROVIDED UNDER THE SAID CIRCULAR. 3. IN THE RESULT, ALL THE ABOVE CAPTIONED APPEALS OF THE REVENUE ARE DISMISSED AS WITHDRAWN AND CROSS OBJECTIONS OF THE ASSESSEES ARE DISMISSED AS INFRUCTUOUS. 4. THE ORDER PRONOUNCED IN THE OPEN COURT ON 23.08.2019. SD/- SD/- (MADHUMITA ROY) (O.P.MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT: DATED: 23 RD AUGUST, 2019/ S.GANGADHARA RAO, SR.PS COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/GUARD FILE OF ITAT. BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, SURAT