The DCIT, Central Circle-2(1), Ahmedabad V. Smt. Ashaben R. Desai, Mehsana

ITSSA 52/AHD/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1995 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 10 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 16-11-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2009-2010
• Appeal Filed On: 06-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VINOD TALWANI
• Assessee Lawyers: S N DIVATIA
• Keywords: Retrospective amendment; Tax effect
• Section: 143(3); 153A

Judgement Text

IT(SS)A NO. 52/AHD/2017 DCIT VS. ASHABEN R DESAI ASSESSMENT YEAR: 2009-10 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH, AHMEDABAD [CORAM: JUSTICE PP BHATT, PRESIDENT AND PRAMOD KUMA R, VICE PRESIDENT] IT(SS)A NO. 52/AHD/2017 ASSESSMENT YEAR: 2009-10 DY. COMMISSIONER OF INCOME-TAX .............. ....APPELLANT CENTRAL CIRCLE-2(1), AHMEDABAD VS. ASHABEN R DESAI ............................ RESPONDENT 5, ASHOKNAGAR SOCIETY, RADHANPURA ROAD, MEHSANA [PAN : AAWPD 3284 D] APPEARANCES BY: VINOD TALWANI, FOR THE APPELLANT SN DIVATIA, FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 31.10.2018 DATE OF PRONOUNCING THE ORDER : 16.11.2018 O R D E R 1. BY WAY OF THIS APPEAL, THE ASSESSING OFFICER HAS CHALLENGED CORRECTNESS OF THE LEARNED CIT(A)-7, AHMEDABADS ORDER DATED 29 TH NOVEMBER 2016, IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) R.W.S. 153A OF THE INCOME-TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2009-10. 2. WHEN THIS APPEAL WAS CALLED OUT FOR HEARING, LEA RNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE PRESENT APPEAL OF THE REVENUE NE EDS TO BE DISMISSED ON ACCOUNT OF LOW TAX EFFECT IN VIEW OF THE CBDT CIRCULAR NO.3 OF 2018 DATED 11.07.2018. THE LEARNED DEPARTMENTAL REPRESENTATIVE FAIRLY ADMITTED THAT TH E TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN THE LIMIT PRESCRIBED BY THE AFORESAID CBD T CIRCULAR. 3. AS LEARNED COUNSEL RIGHTLY CONTENDS, THIS APPEAL OF THE REVENUE IS NO LONGER MAINTAINABLE IN VIEW OF THE CBDT CIRCULAR NO. 3/201 8 DATED 11 TH JULY, 2018. THE MANDATORY LIMIT FOR CASES IN WHICH REVENUE CAN CHAL LENGE THE RELIEF GRANTED BY THE CIT(A) NOW STANDS ENHANCED TO RS.20 LACS. THIS CON CESSION GRANTED BY THE CENTRAL IT(SS)A NO. 52/AHD/2017 DCIT VS. ASHABEN R DESAI ASSESSMENT YEAR: 2009-10 PAGE 2 OF 2 BOARD OF DIRECT TAXES (CBDT) IS RETROSPECTIVE IN EF FECT INASMUCH AS IT APPLIES TO ALL PENDING APPEALS AS WELL. THAT IS, OF COURSE, A WELC OME-CHANGE FROM THE ERA OF RETROSPECTIVE TAXATION TO RETROSPECTIVE RELIEF. IN VIEW OF THE ABOVE POSITION, THE APPEAL OF THE REVENUE IS NO LONGER MAINTAINABLE AND MUST BE D ISMISSED AS SUCH. 4. IN THE RESULT, THE APPEAL IS DISMISSED. PRONOUN CED IN THE OPEN COURT TODAY ON THE 16 TH NOVEMBER, 2018 SD/- SD/- JUSTICE P P BHATT PRAMOD KUMAR (PRESIDENT) (VICE PRESIDENT) AHMEDABAD, THE 16 TH DAY OF NOVEMBER, 2018 **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 EFFE CT COVERED BY CBDT CIRCULAR..02.11.2018.... 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: .. 02.11.2018..... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S.: 16.11.2018... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: . 16.11.2018.. 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK : . 16.11.2018. 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK : . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER : . 8. DATE OF DESPATCH OF THE ORDER: ......