ACIT, CIRCLE-4, Nagpur V. SHRI RAJENDRAKUMAR B. GOENKA, Nagpur

MA 06/NAG/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5784 (ITAT-NAGPUR)
• Duration Of Justice: 6 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-01-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 08-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AGNESH P THOMAS
• Keywords: Tax effect
• Section: 22

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL BENCH, NAGPUR (AT E-COURT, PUNE) BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM . / MA NO.06/NAG/2019 (ARISING OUT OF ITA NO.165/NAG/2017) / ASSESSMENT YEAR : 2009-10 ACIT, CIRCLE-4, NAGPUR. ....... / APPELLANT / V/S. SHRI RAJENDRAKUMAR B. GOENKA, 816, NEHRU NAGAR, NANDANWAN, MAIN ROAD, NAGPUR. PAN : AAOPG4703A / RESPONDENT REVENUE BY : SMT. AGNESH P. THOMAS ASSESSEE BY : SHRI K. P. DEWANI / DATE OF HEARING : 17.01.2020 / DATE OF PRONOUNCEMENT : 22.01.2020 / ORDER PER D. KARUNAKARA RAO, AM: THE PRESENT MISCELLANEOUS APPLICATION ARISES FROM THE REVENUES APPEAL IN ITA NO.165/NAG/2017 VIDE ORDER DATED 28.03.2019 FOR THE ASSESSMENT YEAR 2009-10. 2. THROUGH THIS MISCELLANEOUS APPLICATION, LD. DR FOR THE REVENUE CONTENDED THAT THE APPEAL OF THE REVENUE SHOULD NOT HAVE BEEN DISMISSED CONSIDERING THE FACT THAT THE APPEAL FALLS IN THE EXCEPTIONS MENTIONED IN CLAUSE (E) OF PARA 10 OF THE CBDTS CIRCULAR NO.03/2018 DATED 11.07.2018. 3. ON THE OTHER HAND, LD. AR FOR THE ASSESSEE VEHEMENTLY JUSTIFIED THE ORDER OF THE TRIBUNAL AND SUBMITTED THAT THE SALES TAX RELATED CASES ARE NOT TO BE EXCLUDED FROM THE SCOPE OF THE CBDTS CIRCULAR (SUPRA) RELATING TO APPEALS BELOW TAX EFFECT OF RS.50 LAKHS. THE LD. COUNSEL FOR THE ASSESSEE 2 MA NO.06/NAG/2019 FURTHER INFORMED TO US THAT THE TRIBUNAL ALREADY DISMISSED SUCH TYPE OF MISCELLANEOUS APPLICATIONS RELATING TO THE CLAIM OF EXCEPTIONS. 4. AFTER HEARING BOTH THE PARTIES AND ON PERUSING THE SAID CBDTS CIRCULAR (SUPRA), WE ARE OF THE OPINION THAT THE LIST OF AGENCY MENTIONED IN THE SAID PARA OF THE CIRCULAR OF CBDT (SUPRA) DOES NOT CONTAIN THE SALES TAX DEPARTMENT AS A CASE OF EXCEPTION FROM THE PURVIEW OF THE SAID CIRCULAR. ACCORDINGLY, THE DECISION OF THE TRIBUNAL HOLDING THAT THE APPEAL OF THE REVENUE COMES UNDER THE PURVIEW OF LOW TAX EFFECT CASES, DOES NOT REQUIRE ANY RECTIFICATION. CONSIDERING THE SAME, THE MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED ON THIS 22 ND DAY OF JANUARY, 2020. SD/- SD/- (PARTHA SARATHI CHAUDHURY) (D. KARUNAKARA RAO) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / PUNE; / DATED : 22 ND JANUARY, 2020. SUJEET / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A) 4. THE CIT 5. , , / DR, ITAT, NAGPUR. 6. / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.