ACIT, Yamunanagar V. Sh. Hira Lal, Jagadhri

ITSSA 103/CHANDI/2005

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 8906 (ITAT-CHANDIGARH)
• Duration Of Justice: 13 year(s) 3 month(s) 22 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 05-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 13-06-2005
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR GULSHAN RAJ
• Assessee Lawyers: ADITYA KUMAR
• Keywords: Question of law; Tax effect

Judgement Text

, - , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, A, CHANDIGARH , . '.., # $, %& BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER IT (SS) A NO. 26/CHD/2005 BLOCK PERIOD ENDING : 14.09.1999 (U/S 158 BD R.W.S. 158 BC) THE ACIT, YAMUNANAGAR ''$ SH. ANIL KUMAR GARG, PROP M/S GHANSHYAM DASS & BROS., DEVI BHAWAN BAZAR, JAGADHRI (APPEAL AGAINST THE ORDER OF CIT(A), PANCHKULA DATE D 03.01.2005 C.O. NO. 65/CHD/2005 (IN IT(SS) A NO. 26/CHD/2005) BLOCK PERIOD ENDING : 14.09.1999 SH. ANIL KUMAR GARG, PROP M/S GHANSHYAM DASS & BROS., DEVI BHAWAN BAZAR, JAGADHRI ''$ THE ACIT, YAMUNANAGAR (APPEAL AGAINST THE ORDER OF CIT(A), PANCHKULA DATE D 03.01.2005 IT (SS) A NO. 21/CHD/2005 BLOCK PERIOD ENDING : 14.09.1999 (U/S 158 BD R.W.S. 158 BC) THE ACIT, YAMUNANAGAR ''$ SH. MANOHAR LAL SHANTI SAROOP, TIMBER MARKET, SAHARANPUR ROAD, YAMUNANAGAR (APPEAL AGAINST THE ORDER OF CIT(A), PANCHKULA DATE D 03.01.2005 C.O. NO. 60/CHD/2005 ( IN IT(SS) A NO. 21/CHD/2005) BLOCK PERIOD ENDING : 14.09.1999 SH. MANOHAR LAL SHANTI SWAROOP, TIMBER MARKET, SAHARANPUR ROAD, YAMUNANAGAR ''$ THE ACIT, YAMUNANAGAR (APPEAL AGAINST THE ORDER OF CIT(A), PANCHKULA DATE D 03.01.2005 IT(SS)A NOS .26, 21, 24, 103, 63, 78 & 99/CHD/2005 & COS 65,, 21, 66,109, 84, 91 & 104/CHD/2005- SHRI ANIL KUMAR GUPT A & OTHERS, JAGADHRI 2 IT (SS) A NO. 24/CHD/2005 BLOCK PERIOD ENDING : 14.09.1999 (U/S 158 BD R.W.S. 158 BC) THE ACIT, YAMUNANAGAR ''$ SMT. SUDESH MITTAL W/O SHRI ANIL MITTAL, C/O SH. I.C.GOEL, CA JAGADHRI (APPEAL AGAINST THE ORDER OF CIT(A), PANCHKULA DATE D 04.01.2005 C.O. NO. 63/CHD/2005 (IN IT(SS) A NO. 24/CHD/2005) BLOCK PERIOD ENDING : 14.09.1999 SMT. SUDESH MITTAL W/O SHRI ANIL MITTAL, C/O SH. I.C.GOEL, CA JAGADHRI ''$ THE ACIT, YAMUNANAGAR (APPEAL AGAINST THE ORDER OF CIT(A), PANCHKULA DATE D 04.01.2005 IT (SS) A NO. 30/CHD/2005 BLOCK PERIOD ENDING : 14.09.1999 (U/S 158 BD R.W.S. 158 BC) THE ACIT, YAMUNANAGAR ''$ SH. AMARJEET SINGH C/O M/S SUNDER SINGH KAHAN SINGH, RAILWAY ROAD, JAGADHRI (APPEAL AGAINST THE ORDER OF CIT(A), PANCHKULA DATE D 20.01.2005 C.O. NO. 66/CHD/2005 ( IN IT(SS) A NO. 30/CHD/2005) BLOCK PERIOD ENDING : 14.09.1999 SH. AMARJEET SINGH C/O M/S SUNDER SINGH KAHAN SINGH, RAILWAY ROAD, JAGADHRI ''$ THE ACIT, YAMUNANAGAR (APPEAL AGAINST THE ORDER OF CIT(A), PANCHKULA DATE D 20.01.2005 IT (SS) A NO. 103/CHD/2005 BLOCK PERIOD ENDING : 14.09.1999 (U/S 158 BD R.W.S. 158 BC) THE ACIT, YAMUNANAGAR ''$ SH. HIRA LAL H.NO. C-4-826, CIVIL LINES, JAGADHRI (APPEAL AGAINST THE ORDER OF CIT(A), PANCHKULA DATE D 29.04.2005 IT(SS)A NOS .26, 21, 24, 103, 63, 78 & 99/CHD/2005 & COS 65,, 21, 66,109, 84, 91 & 104/CHD/2005- SHRI ANIL KUMAR GUPT A & OTHERS, JAGADHRI 3 C.O. NO. 109/CHD/2005 (IN IT(SS) A NO. 103/CHD/2005) BLOCK PERIOD ENDING : 14.09.1999 SH. HIRA LAL H.NO. C-4-826, CIVIL LINES, JAGADHRI ''$ THE ACIT, YAMUNANAGAR (APPEAL AGAINST THE ORDER OF CIT(A), PANCHKULA DATE D 29.04.2005 IT (SS) A NO. 63/CHD/2005 BLOCK PERIOD ENDING : 14.09.1999 (U/S 158 BD R.W.S. 158 BC) THE ACIT, YAMUNANAGAR ''$ M/S. JAI GANESH METAL INDUSTRIES, HANAUMAN GATE, JAGADHRI (APPEAL AGAINST THE ORDER OF CIT(A), PANCHKULA DATE D 15.03.2005 C.O. NO. 84/CHD/2005 ( IN IT(SS) A NO. 63/CHD/2005) BLOCK PERIOD ENDING : 14.09.1999 M/S. JAI GANESH METAL INDUSTRIES, HANAUMAN GATE, JAGADHRI ''$ THE ACIT, YAMUNANAGAR (APPEAL AGAINST THE ORDER OF CIT(A), PANCHKULA DATE D 15.03.2005 IT (SS) A NO. 78/CHD/2005 BLOCK PERIOD ENDING : 14.09.1999 (U/S 158 BD R.W.S. 158 BC) THE ACIT, YAMUNANAGAR ''$ SH. LATISH LAL RIKHI RAM, THROUGH L/H SH. OM PARKASH, SH. SANT KUMAR AND SH. ARUN KUMAR,DEVI BHAWAN BAZAR, JAGADHRI (APPEAL AGAINST THE ORDER OF CIT(A), PANCHKULA DATE D 24.03.2005 C.O. NO. 91/CHD/2005 ( IN IT(SS) A NO. 78/CHD/2005) BLOCK PERIOD ENDING : 14.09.1999 SH. LATISH LAL RIKHI RAM, THROUGH L/H SH. OM PARKASH, SH. SANT KUMAR AND SH. ARUN KUMAR, DEVI BHAWAN BAZAR, JAGADHRI ''$ THE ACIT, YAMUNANAGAR (APPEAL AGAINST THE ORDER OF CIT(A), PANCHKULA DATE D 24.03.2005 IT(SS)A NOS .26, 21, 24, 103, 63, 78 & 99/CHD/2005 & COS 65,, 21, 66,109, 84, 91 & 104/CHD/2005- SHRI ANIL KUMAR GUPT A & OTHERS, JAGADHRI 4 IT (SS) A NO. 99/CHD/2005 BLOCK PERIOD ENDING : 14.09.1999 (U/S 158 BD R.W.S. 158 BC) THE ACIT, YAMUNANAGAR ''$ M/S RAMESH METAL WORKS, RAILWAY ROAD, JAGADHRI (APPEAL AGAINST THE ORDER OF CIT(A), PANCHKULA DATE D 29.04.2005 C.O. NO. 104/CHD/2005 (IN IT(SS) A NO. 99/CHD/2005) BLOCK PERIOD ENDING : 14.09.1999 M/S RAMESH METAL WORKS, RAILWAY ROAD, JAGADHRI ''$ THE ACIT, YAMUNANAGAR (APPEAL AGAINST THE ORDER OF CIT(A), PANCHKULA DATE D 29.04.2005 () /APPELLANT *+() /RESPONDENT /ASSESSEE BY : SHRI. ASHWANI KUMAR, CA & SHRI ADITYA KUMAR, CA / REVENUE BY : DR. GULSHAN RAJ, CIT DR /DATE OF HEARING : 10.08.2018 /DATE OF PRONOUNCEMENT : 05.10.2018 %,/ ORDER ORDER PER BENCH: THE CAPTIONED APPEALS HAVE BEEN PREFERRED BY THE RE VENUE AND CROSS OBJECTIONS BY THE RELATED ASSESSEES FOR THE B LOCK PERIOD ENDING 14.9.1999. HOWEVER, THE FACTS AND ISSUES INVOLVED IN ALL THE APPEALS ARE IDENTICAL AND EVEN IDENTICAL GROUNDS OF APPEALS HAVE BEEN TAKEN, HENCE, THESE APPEALS ARE HEARD TOGETHER AND ARE BEI NG DISPOSED OF BY THIS COMMON ORDER. IT(SS)A NOS .26, 21, 24, 103, 63, 78 & 99/CHD/2005 & COS 65,, 21, 66,109, 84, 91 & 104/CHD/2005- SHRI ANIL KUMAR GUPT A & OTHERS, JAGADHRI 5 2. AT THE OUTSET, THE LD. COUNSEL OF THE ASSESSEE H AS SUBMITTED THAT THE TAX EFFECT INVOLVED IN ALL THE CAPTIONED A PPEALS IS LESS THAN RS. 20 LACS. THE LD. DR HAS ALSO FAIRLY ADMITTED TH AT CBDT CIRCULAR NO. 3/2018 IS APPLICABLE TO THIS APPEALS, HENCE, TH ESE APPEALS OF THE REVENUE ARE LIABLE TO BE DISMISSED. 3. IT MAY BE NOTED THAT CBDT VIDE CIRCULAR NO. 3/20 18 DATED 11.07.2018 HAS REVISED THE MONETARY LIMIT UPTO RS.2 0 LACS FOR FILING APPEALS BY THE DEPARTMENT BEFORE THE TRIBUNAL AND F URTHER VIDE PARA 13 OF THE SAID CIRCULAR IT HAS BEEN CLARIFIED THAT SAID CIRCULAR IS APPLICABLE RETROSPECTIVELY TO THE PENDING APPEALS ALSO. THE HONBLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF PRINCIP AL CIT OF INCOME TAX VS. SURINDER KUMAR SINGHAL ITA NO 406-2 016 (O&M) VIDE ORDER DATED 30.1.2017 WHILE FURTHER RELYING UP ON THE DECISION OF THE HON'BLE SUPREME COURT IN THE CASE OF CIT VS. D HANALEKSHMI BANK LTD. (2015) 373 ITR 526 (SC), HAS DISMISSED T HE APPEAL OF THE REVENUE WITHOUT GOING INTO THE MERITS DUE TO LOW TA X EFFECT LEAVING THE QUESTION OF LAW OPEN. IN VIEW OF THE CBDT CIRC ULAR NO. 03/2018 (SUPRA) AND IN THE LIGHT OF THE ABOVE REFERRED TO D ECISION OF THE HON'BLE JURISDICTIONAL PUNJAB & HARYANA HIGH COURT (SUPRA), THE PRESENT APPEALS OF THE REVENUE ARE DISMISSED DUE T O LOW TAX EFFECT. IT IS, HOWEVER, CLARIFIED THAT THE DISMISSAL OF THE ABOVE APPEALS SHALL NOT BE TAKEN TO BE AFFIRMATION OF THE ORDERS OF THE CIT(A) ON MERITS. THE LEGAL ISSUE RAISED BY THE REVENUE IS BE ING LEFT OPEN TO BE ADJUDICATED IN AN APPROPRIATE CASE. IT(SS)A NOS .26, 21, 24, 103, 63, 78 & 99/CHD/2005 & COS 65,, 21, 66,109, 84, 91 & 104/CHD/2005- SHRI ANIL KUMAR GUPT A & OTHERS, JAGADHRI 6 4. AS FAR AS ALL THE CAPTIONED CROSS OBJECTIONS FILED BY THE ASSESSEE ARE CONCERNED, SINCE THESE APPEALS OF THE REVENUE ARE BEING DISMISSED BECAUSE OF LOW TAX EFFECT, THE LD. COUNS EL FOR THE ASSESSEE HAS NOT PRESSED THE CROSS OBJECTIONS AT THIS STAGE IN THESE APPEALS. HENCE, THE CROSS OBJECTIONS ARE DISMISSED AS NOT PR ESSED. HOWEVER, THE ISSUE RAISED THEREIN IS LEFT OPEN TO BE DECIDED IN APPROPRIATE CASE. ORDER PRONOUNCED IN THE OPEN COURT ON 05.10.2018 SD/- SD/- '.., # $ ( B.R.R. KUMAR) %& / ACCOUNTANT MEMBER (SANJAY GARG ) / JUDICIAL MEMBER .' /DATE: 5.10. 2018 !'#$%&#' COPY OF THE ORDER FORWARDED TO : 1. %$'()' THE APPELLANT 2. *+()' THE RESPONDENT 3. ++ ,' CIT 4. ++ ,-%$'.' THE CIT(A) 5. #/+ 12+%$'+123456' DR, ITAT, CHANDIGARH 6. 57'' GUARD FILE ' BY ORDER, 8+$9' ASSISTANT REGISTRAR