The ITO, (Exem.), Ward-1, RAJKOT-GUJARAT V. Balkrishna Education Trust, RAJKOT-GUJARAT

MA 07/RJT/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2388 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 23-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUHAS MISTRY
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ CONDUCTED THROUGH E-COURT AT AHMEDABAD ] BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER MA NO.07/RJT/2017 ( IN I.T.A. NOS.86 & 87/RJT/2016) [ ASSESSMENT YEARS : 2010-11 & 2011-12 ] THE ITO(E) WARD-1, RAJKOT VS. BALKRISHNA EDUCATION TRUST C/O. KRISHNAKANT DHOLAKIA SHIVAM 7/18, MILPARA, RAJKOT [PAN NO. AAATB 33990 Q ] ( APPLICANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI SUHAS MISTRY SR.DR RESPONDENT BY : WRITTEN SUBMISSION (BY ASSESSEE) DATE OF HEARING 18/10/2019 DATE OF PRONOUNCEMENT 21/11/2019 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: THROUGH THIS MISCELLANEOUS APPLICATION, THE REVENU E WANTS US TO RECALL THE ORDER PASSED BY THE ITAT IN ITA NOS. 86 & 87/RJT/20 16 FOR ASSESSMENT YEARS 2010-11 & 2011-12 VIDE ORDER DATED 19/06/2017. 2. AT THE OUTSET, IT WAS NOTICED THAT THE LIMIT FOR FILING THE APPEAL BY THE REVENUE WAS ENHANCED BY THE CBDT IN ITS CIRCULAR BEARING NO . 17 OF 2019 DATED 08/08/2019 FROM RS. 20 LAKHS TO RS.50 LAKHS WHICH I S APPLICABLE ON THE PENDING APPEALS AS HELD BY THIS TRIBUNAL IN THE CASE OF ITO V/S. DINESH MADHAVLAL PATEL IN - 2 - MA NO.07/RJT/2017 ( IN ITA NOS.86 & 87/RJT/2016) ITO VS. BALKRISHNA EDUCATION TRUST RAJKOT ASST.YEARS 2010-11 & 2011-12 ITA NO.1398/AHD/2004 FOR AY 1998-99 VIDE ORDER DATE D 14/08/2019. THE RELEVANT EXTRACT OF THE CIRCULAR IS REPRODUCED AS U NDER: 2. AS A STEP TOWARDS FURTHER MANAGEMENT OF LITIGA TION, IT HAS BEEN DECIDED BY THE BOARD THAT MONETARY LIMITS FOR FILING OF APPEAL S IN INCOME-TAX CASES BE ENHANCED FURTHER THROUGH AMENDMENT IN PARA 3 OF THE CIRCULAR MENTIONED ABOVE AND ACCORDINGLY. THE TABLE FOR MONETARY LIMITS SPEC IFIED IN PARA 3 OF THE CIRCULAR SHALL READ AS FOLLOWS: S.NO. APPEALS/SLPS IN INCOME-TAX MATTERS MONETARY L IMIT (RS.) 1 BEFORE APPELLATE TRIBUNAL 50,00,000 2 BEFORE HIGH COURT 1,00,00,000 3 BEFORE SUPREME COURT 2,00,00,000 3. FROM THE ABOVE CIRCULAR, THERE IS NO AMBIGUITY T HAT THE APPEAL FILED BY THE REVENUE INVOLVING TAX EFFECT OF RS.50 LAKHS IS NOT MAINTAINABLE. ADMITTEDLY, IN BOTH THE CASES ON HAND, THE TAX EFFECT IS BELOW RS. 50 LAKHS ONLY. THEREFORE, THE IMPUGNED APPEALS FILED BY THE REVENUE ARE NOT MAINT AINABLE. 4. BEFORE PARTING, WE ARE INCLINED TO MAKE IT CLEAR THAT REVENUE IS AT LIBERTY TO MOVE AN APPLICATION FOR RECALLING THE ORDER IF THE CASE OF THE REVENUE FALLS IN THE EXCEPTION AS PROVIDED IN THE CBDT CIRCULAR BEARING NO. 3 OF 2018 READ WITH THE CIRCULAR NO. 17 OF 2019 DATED 08/08/2019. HENCE, WE DISMISS THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE. - 3 - MA NO.07/RJT/2017 ( IN ITA NOS.86 & 87/RJT/2016) ITO VS. BALKRISHNA EDUCATION TRUST RAJKOT ASST.YEARS 2010-11 & 2011-12 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 21/ 11 /2019 SD/- SD/- (MS. MADHUMITA ROY) ( W ASEEM AHMED ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 21/ 11 /2019 .., .../ T.C. NAIR, SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANT 2. / THE RESPONDENT. 3. ! ' #! / CONCERNED CIT 4. ' #! ( ) / THE CIT(A)-2, RAJKOT 5. '() ! , , /DR,ITAT, RAJKOT 6. )45 67 / GUARD FILE. / BY ORDER, '! //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !', / ITAT, RAJKOT 1. DATE OF DICTATION .. 21.10.2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 29.10.2019/21.11.19 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. 25.11.2019 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 25.11.2019 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