The DCIT, Central Circle-2(2), Ahmedabad V. Shri Dipak Govindbhai Dalwadi, Ahmedabad

ITSSA 298/AHD/2014

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9402 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 year(s) 2 month(s) 2 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 19-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 24-09-2019
• Assessment Year: 2008-2009
• Appeal Filed On: 17-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER SL. NOS. IT(SS)A NO(S) ASSTT. YEAR(S) APPEAL(S) BY APPELLANT VS. RESPONDENT APPELLANT RESPONDENT 1. 298/AHD/2014 2008-09 DY. CIT, CENTRAL CIRCLE 2(2), AHMEDABAD. SHRI DIPAK GOVINDBHAI DALWADI, 44, YOGESHWAR NAGAR, OPP. KALINDI BUNGLOWS, THALTEJ, AHMEDABAD 380 054 2. 300/AHD/2014 2008-09 DY. CIT, CENTRAL CIRCLE 2(2), AHMEDABAD. SMT. NAYNABEN DIPAK DALWADI, 44, YOGESHWAR NAGAR, OPP. KALINDI BUNGLOWS, THALTEJ, AHMEDABAD 380 054. APPELLANT BY : SMT. APARNA AGARWAL, CIT - D.R. RESPONDENT BY : SHRI AFAK SAIYED, A.R. DATE OF HEARING 19 .0 8 .2019 DATE OF PRONOUNCEMENT 19.09.2019 O R D E R PER MS. MADHUMITA ROY JUDICIAL MEMBER: BOTH THE APPEALS FILED BY THE REVENUE ARE DIRECTED AGAINST THE SAME ORDER DATED 29.04.2014 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - III, AHMEDABAD ARISING OUT OF THE SAME ORDER DATED 22.12.2011 PASS ED BY THE ACIT, CENTRAL CIRCLE 2(2), AHMEDABAD UNDER SECTION 153C R.W.S. 153A R.W.S. 143 (3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED AS TO THE ACT) FOR THE ASSE SSMENT YEAR (A.Y.) 2008-09. SINCE ALL THE APPEALS RELATE TO THE SAME ASSESSEE, THE SAME ARE HEARD ANALOGOUSLY AND ARE BEING DISPOSED OF BY A COMMON ORDER. - 2 - IT(SS)A NO.298 & 300/AHD/2014 DCIT VS. SHRI DIPAK GOVINDBHAI DALWADI & SMT. NYNABEN DIPAK DALWADI ASST.YEAR 2008-09 2. AT THE TIME OF HEARING, IT WAS SUBMITTED BY THE LD.AR FOR THE ASSESSEE THAT APPEALS FILED BY THE REVENUE ARE HIT BY RECENTLY ISSUED CBD T CIRCULAR NO.17 OF 2019 DATED 08/08/2019 REVISING THE PREVIOUS THRESHOLDS PERTAIN ING TO TAX EFFECTS. IT IS INTER ALIA NOTICED THAT THE CBDT VIDE INSTRUCTION NO. F. NO. 2 79/MISC/M-93/2018-ITJ DT. 20/08/2019 HAS OBSERVED THAT CIRCULAR NO.17/2019 DA TED 08/08/2019 RELATING TO ENHANCEMENT OF MONETARY LIMITS IS ALSO APPLICABLE T O ALL PENDING APPEALS. AS PER AFORESAID CIRCULAR READ WITH INSTRUCTIONS, ALL PEND ING APPEALS FILED BY REVENUE ARE LIABLE TO BE DISMISSED AS A MEASURE FOR REDUCING LITIGATIO N WHERE THE TAX EFFECT DOES NOT EXCEED THE PRESCRIBED MONETARY LIMIT WHICH IS NOW REVISED AT RS.50 LAKHS. IN THE INSTANT CASES, THE TAX EFFECT ON THE DISPUTED ISSUES RAISED BY THE REVENUE ARE STATED TO BE NOT EXCEEDING RS.50 LAKHS AND THEREFORE APPEALS OF THE REVENUE AR E REQUIRED TO BE DISMISSED IN LIMINE. 3. THE LEARNED DR FOR THE REVENUE FAIRLY ADMITTED T HE APPLICABILITY OF THE CBDT CIRCULAR NO. 17 OF 2019. ACCORDINGLY, APPEALS OF TH E REVENUE ARE DISMISSED AS NOT MAINTAINABLE. HOWEVER, IT WILL BE OPEN TO THE REVE NUE TO SEEK RESTORATION OF ITS APPEALS ON SHOWING INAPPLICABILITY OF THE AFORESAID CBDT CI RCULAR IN ANY MANNER. 4. IN THE RESULT, BOTH THE APPEALS OF THE REVENUE A RE DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 19/09/2019 SD/- SD/- ( PRADIP KUMAR KEDIA ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 19/09/2019 PRITI YADAV, SR.PS - 3 - IT(SS)A NO.298 & 300/AHD/2014 DCIT VS. SHRI DIPAK GOVINDBHAI DALWADI & SMT. NYNABEN DIPAK DALWADI ASST.YEAR 2008-09 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ) ( / THE CIT(A)-III, AHMEDABAD. 5. , '#$$ / DR, ITAT, AHMEDABAD 6. %& '( / GUARD FILE. / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) !'# / ITAT, AHMEDABAD 1. DATE OF DICTATION 04.09.2019. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 05.09.2019 3. OTHER MEMBER. 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S .. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER