DCIT, Central Circle-1, Vadodara V. Shri Vijay G. Patel, Vadodara

ITSSA 333/AHD/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7134 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 19 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 26-07-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 06-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Retrospective amendment; Tax effect
• Section: 201; 268A

Judgement Text

BUNCH OF 10 APPEALS LOW TAX EFFECT - <20 LAKHS PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR VP AND RAJPAL YADAV JM] SN ITA /IT(SS)A # AY APPELLANT RESPONDENT 1 ITA NO. 276/AHD/2019 2012-13 INCOME TAX OFFICER, WARD-4(2)(3), AHMEDABAD APPEARANCE BY : SHRI VINOD TANWANI, SR. DR GOPIKA VAISHNAV, L/H LATE SHRI NILESH CHANDRAKANT VAISHNAV, 36, NUTAN SOCIETY, B/H. SUVIDHA SHOPPING CENTRE, PALDI, AHMEDABAD-380007 [PAN : AALPV 1953 C] APPEARANCE BY : NONE 2 ITA NO 2650/AHD/2017 2014-15 DCIT, CIRCLE-5(3), AHMEDABAD APPEARANCE BY : SHRI VINOD TANWANI, SR. DR THE SAURASHTRA CO-OP BANK LTD, OPP. BHAID BANJAN HANUMAN, NIKOL ROAD, BAPUNAGAR, AHMEDABAD [PAN: AAATT 5544 J] APPEARANCE BY : NONE 3 ITA NO 1425/AHD/2017 2012-13 ACIT, CIRCLE 2(2), AHMEDABAD APPEARANCE BY : SHRI VINOD TANWANI, SR. DR RAJESH SHANTILAL SANGHVI, 47, HIGHWAY PARK SOCIETY, RAMNAGAR ROAD, SABARMATI, AHMEDABAD-05 [PAN : ACIPS 6389 N] APPEARANCE BY : SHRI HITESH SHAH, AR 4 ITA NO 2057/AHD/2018 2015-16 INCOME TAX OFFICER, WARD-1, MEHSANA APPEARANCE BY : SHRI VINOD TANWANI, SR. DR GANPATBHAI DWARKADAS PATEL, 36, HILLNAGAR SOCIETY, OPP. AERODRAM, B/H. RAJKAMAL PETROL PUMP, MEHSANA [PAN : AKVPP 5924 B] APPEARANCE BY : NONE 5 ITA NO 118/AHD/2019 2012-13 INCOME TAX OFFICER, WARD-4(1)(1), AHMEDABAD APPEARANCE BY : SHRI VINOD TANWANI, SR. DR TIRUPATI PADDY PRODUCTS PVT LTD 243, NEW CLOTH MARKET, OPP. RAIPUR GATE, RAIPUR, AHMEDABAD [PAN : AACCT 2140 B APPEARANCE BY : NONE 6 ITA NO 84/AHD/2019 2008-09 ACIT, MEHSANA CIRCLE, MEHSANA APPEARANCE BY : SHRI VINOD TANWANI, SR. DR GANGABEN JIVRAJBHAI DESAI, HOTEL RANGOLI, 5, ASHOKNAGAR SOCIETY, RADHANPUR ROAD, MEHSANA-384002 [PAN : AAWPD 3290 K] APPEARANCE BY :SHRI MEHUL TALERA, AR 7 IT(SS)A NO. 333/AHD/2018 2009-10 DCIT, CENTRAL CIRCLE-1, BARODA APPEARANCE BY : SHRI VINOD TANWANI, SR. DR VIJAY G. PATEL GF-3, NILKANTH VARNI- 2, SHUKLA NAGAR, NEW SAMA BARODA-390007 [PAN : AEUPP 4888 B] APPEARANCE BY : SHRI HARDIK VORA, AR BUNCH OF 10 APPEALS LOW TAX EFFECT - <20 LAKHS PAGE 2 OF 3 8 IT(SS)A NO. 334/AHD/2018 2011-12 DCIT, CENTRAL CIRCLE-1, BARODA APPEARANCE BY : SHRI VINOD TANWANI, SR. DR VIJAY G. PATEL GF-3, NILKANTH VARNI- 2, SHUKLA NAGAR, NEW SAMA BARODA-390007 [PAN : AEUPP 4888 B] APPEARANCE BY : SHRI HARDIK VORA, AR 9 IT(SS)A NO. 335/AHD/2018 2012-13 DCIT, CENTRAL CIRCLE-1, BARODA APPEARANCE BY : SHRI VINOD TANWANI, SR. DR VIJAY G. PATEL GF-3, NILKANTH VARNI- 2, SHUKLA NAGAR, NEW SAMA BARODA-390007 [PAN : AEUPP 4888 B] APPEARANCE BY : SHRI HARDIK VORA, AR 10 ITA NO. 2487/AHD/2018 2012-13 INCOME TAX OFFICER, WARD 4(2)(1), AHMEDABAD ASHOKKUMAR HARIKISHANBHAI BHAVSAR, 272B, PALAK PARK SHOPPING CENTRE, OPP. UMIA HALL, GHATLODIA, AHMEDABAD-380061 [PAN : AAVPB 1256 G] APPEARANCE BY : NONE DATE OF CONCLUDING THE HEARING : 15.07.2019 DATE OF PRONOUNCING THE ORDER : 26.07.2019 O R D E R PER PRAMOD KUMAR, VICE PRESIDENT : 1. THIS BUNCH OF TEN APPEALS BY THE REVENUE, IN RES PECT OF DIFFERENT ASSESSEES, HAS BEEN FILED AGAINST SEPARATE ORDERS OF THE LEARN ED COMMISSIONER OF INCOME-TAX (APPEALS) FOR THE RESPECTIVE ASSESSMENT YEARS MENTI ONED IN THE CAUSE-TITLE. 2. AT THE TIME OF HEARING BEFORE US, WE FIND PRIMA-FACIE THAT ALL THESE APPEALS OF THE REVENUE ARE HIT BY CBDT INSTRUCTION NO.3 OF 201 8 DATED 11.08.2018 WHEREBY THE BOARD HAS PROHIBITED ITS SUBORDINATE AUTHORITIES FR OM FILING OF THE APPEAL BEFORE THE TRIBUNAL AGAINST THE ORDER OF THE CIT(A) WHERE THE TAX EFFECT BY VIRTUE OF THE RELIEF GIVEN BY THE CIT(A) IS LESS THAN RS.20 LAKHS. THE INSTRUCTIONS HAVE BEEN MADE APPLICABLE WITH RETROSPECTIVE EFFECT, MEANING THERE BY, THESE INSTRUCTIONS ARE APPLICABLE ON PENDING APPEALS ALSO. IN THE PRESENT CASE, THE TAX EFFECT ON THE QUANTUM DISPUTED BY THE REVENUE DOES NOT EXCEED RS. 20 LAKHS. THEREFORE, THE PRESENT APPEALS OF THE REVENUE ARE HIT BY THE CBDT CIRCULAR AND HENCE NOT MAINTAINABLE. FURTHER, LEARNED DEPARTMENTAL REPRES ENTATIVE HAS NOT POINTED OUT WHETHER THE CASE OF THE REVENUE FALL WITHIN THE AMB IT OF EXCEPTIONS PROVIDED IN THE CIRCULAR OR NOT. THUS, KEEPING IN VIEW THE ABOVE C BDT CIRCULAR AND PROVISIONS OF SECTION 268A OF THE INCOME TAX ACT, WE ARE OF THE V IEW THAT THE PRESENT APPEALS OF THE REVENUE DESERVE TO BE DISMISSED. THEY ARE ACCOR DINGLY DISMISSED. 3. HOWEVER, IT IS OBSERVED THAT, IN CASE ON RE-VERI FICATION AT THE END OF THE ASSESSING OFFICER IT COMES TO THE NOTICE THAT THE T AX EFFECT IS MORE OR REVENUES CASE FALLS WITHIN THE AMBIT OF EXCEPTIONS PROVIDED IN TH E CIRCULAR, THEN THE DEPARTMENT WILL BUNCH OF 10 APPEALS LOW TAX EFFECT - <20 LAKHS PAGE 3 OF 3 BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALL O F THIS ORDER. SUCH APPLICATION SHOULD BE FILED WITHIN THE TIME PERIOD PRESCRIBED IN THE A CT. IN VIEW OF THE ABOVE, THE APPEALS OF THE REVENUE ARE DISMISSED DUE TO LOW TAX EFFECT. 4. IN THE RESULT, THE APPEALS OF THE REVENUE ARE DI SMISSED IN LIMINE. PRONOUNCED IN THE OPEN COURT TODAY ON THE 26 TH JULY, 2019 SD/- SD/- RAJPAL YADAV PRAMOD KUMAR (JUDICIAL MEMBER) (VICE PRESIDENT) AHMEDABAD, THE 26 TH DAY OF JULY, 2019 **BT COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD 1. DATE OF DICTATION: ....LOW TAX EFFECT....16.07. 2019.... 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: .... 16.07.2019........... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: 26.07.2019....... . 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: .... 26.07.2019... 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : 26.07.2019 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER : 8. DATE OF DESPATCH OF THE ORDER: ......