The ITO, Ward-3(4), Ahmedabad V. Smt. Madhuben Navnitlal Patel, Ahmedabad

MA 100/AHD/2018

• Counselvise Citation: [2018] 111 COUNSELVISE.COM (IT) 1454 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 19-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

, L LL LH HH H IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD L LL LOZJH OZJH OZJH OZJH OLHE VGEN OLHE VGEN OLHE VGEN OLHE VGEN] YS[KK LNL; ,OA ] YS[KK LNL; ,OA ] YS[KK LNL; ,OA ] YS[KK LNL; ,OA EK/KQFERK JKW; EK/KQFERK JKW; EK/KQFERK JKW; EK/KQFERK JKW;] U;KF;D LNL; ] U;KF;D LNL; ] U;KF;D LNL; ] U;KF;D LNL; DS LE{KA DS LE{KA DS LE{KA DS LE{KA BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER MISC. APPLICATION NO.100/AHD/2018 (ARISING OUT OF ITA NO.2189/AHD/2015) ( / ASSESSMENT YEAR : 2010-11) ITO, WARD 7(2)(3), AHMEDABAD / VS. SMT. MADHUBEN N. PATEL, 33, SATYAMNAGAR SOCIETY, NARODA CITY, AHMEDABAD 382 330 ./ ./ PAN/GIR NO. : ACIPP 5157 F ( / APPELLANT ) .. ( / RESPONDENT ) / DATE OF HEARING 20/07/2018 !' / DATE OF PRONOUNCEMENT 20/08/2018 #$ / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: BY VIRTUE OF THIS MISCELLANEOUS APPLICATION, THE RE VENUE IS SEEKING TO RECALL THE ORDER PASSED BY THE HONBLE ITAT IN ITA NO.2189/AHD/2015 VIDE ORDER DATED 31-10-2017. 2. THE HONBLE ITAT OBSERVED IN THE ABOVE MENTIONE D APPEAL FILED BY THE REVENUE THAT TAX EFFECT IS LESS THAN RS.10 L ACS. THEREFORE THE SAME IS NOT MAINTAINABLE IN VIEW OF CBDT CIRCULAR NO.21/ 2015. HENCE THE APPEAL FILED BY THE REVENUE WAS DISMISSED DUE TO LO W TAX EFFECT. % / APPELLANT BY : MS. SANTOSH KUMARI, SR.D.R. % / RESPONDENT BY : --NONE-- MA NO.100/AHD/2018 (ARISI NG OUT OF ITA NO.2189/AHD/2015) ITO VS. SMT MADHUBEN N PATEL ASST.YEAR 2010-11 - 2 - 3. NOW, THE GRIEVANCE OF THE REVENUE IN ITS MA IS T HAT THE TAX EFFECT IN ABOVE MENTIONED CASE IS MORE THAN RS.10,00,000/- . THEREFORE, THE SAME CANNOT BE DISMISSED DUE TO LAW TAX EFFECT. HOWEVER, THE LD DR AT THE TIME OF HEARING ON BEHALF OF REVENUE FAIRLY CONCEDED THE FACT THAT EVEN THE REVENUE APPEAL IS R ECALLED FOR FRESH ADJUDICATION THEN AGAIN IT WILL BE DISMISSED IN TER MS OF CBDT CIRCULAR NO.3/2018 ISSUED ON DATE 11/07/2018 DUE TO LOW TAX EFFECT. AS SUCH THE LIMIT FOR FILING THE APPEAL WAS ENHANCED FROM RS.10 ,00,000/- TO RS.20,00,000/- IN CBDT CIRCULAR NO.3/2018 ISSUED ON DATE 11/07/2018. IN VIEW OF ABOVE, WE HOLD THAT MISC. APPLICATION FI LED BY THE REVENUE IS LIABLE TO BE DISMISSED AS IN FRUCTUOUS. THUS, THE G ROUND RAISED IN MISC. APPLICATION REVENUE IS DISMISSED AS IN FRUCTUOUS. 4. IN VIEW OF ABOVE, MISC. APPLICATION FILED BY TH E REVENUE IS DISMISSED AS IN FRUCTUOUS. THIS ORDER PRONOUNCED IN OPEN COURT ON 20/08/2018 \ SD/- SD/- E/KQFERK JKW; E/KQFERK JKW; E/KQFERK JKW; E/KQFERK JKW; OLHE VGEN OLHE VGEN OLHE VGEN OLHE VGEN U;KF;D LNL; U;KF;D LNL; U;KF;D LNL; U;KF;D LNL; YKS[KK LN YKS[KK LN YKS[KK LN YKS[KK LN L; L; L; L; (MADHUMITA ROY) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 20/08/2018 PRITI YADAV, SR.PS MA NO.100/AHD/2018 (ARISI NG OUT OF ITA NO.2189/AHD/2015) ITO VS. SMT MADHUBEN N PATEL ASST.YEAR 2010-11 - 3 - !'# $#! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. & '( ) / CONCERNED CIT 4. ) () / THE CIT(A) 5. ,-. //'( , '(' , 12#&# / DR, ITAT, AHMEDABAD. 6. .34 5 / GUARD FILE. % & / BY ORDER, , / //TRUE COPY// '/& () ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD