Assistant Commissioner of Income Tax, Jabalpur V. Shri Arun Kumar Tiwari, Jabalpur

MA 11/JAB/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1175 (ITAT-JABALPUR)
• Duration Of Justice: 2 year(s) 9 month(s) 25 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 28-05-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 02-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P D CHOUGALE
• Assessee Lawyers: M M NEMA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH , JABALPUR BEFORE SHRI A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER M.A. NO.11/JAB / 2016 [ARISING OUT OF ITA NO. 03/JAB/2016] ASSESSMENT YEAR: 2009 - 10 ASSTT. C.I.T. CIRCLE 2( 1) JABALPUR V. ARUN KUMAR TIWARI BUNGALOW NO.2, KACHNAR CASTLE SOUTH CIVIL LINES, JABALPUR T AN /PAN : ACAPT3090R (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI P. D. CHOUGALE, D.R. RESPONDENT BY: SHRI M.M. NEMA, ADVOCATE DATE OF HEARING: 05 04 201 9 DA TE OF PRONOUNCEMENT: 05 04 201 9 O R D E R PER A. D. JAIN, V.P . : THIS MISCELLANEOUS APPLICATION IS PREFERRED BY THE REVENUE AGAINST THE COMMON ORDER OF THE TRIBUNAL DATED 22/12/2015 , WITH THE SUBMISSION THAT THE TRIB UNAL, FOLLOWING THE CIRCULAR NO.21/201 5 OF THE C.B.D.T. ISSUED ON 10/12/2015 OF THE BOARD, HAS DISMISSED THE APPEAL OF THE REVENUE HAVING HELD THAT THE TAX EFFECT INVOLVED IN THE APPEAL IS BELOW RS. 10 LAKHS. 2. THE LD. D.R. HAS CONTENDED THAT AT THE RELEVANT POINT OF TIME WHEN THE APPEAL WAS F ILED, THE LIMIT PRESCRIBED FOR FILING THE APPEAL BY THE REVENUE WAS UPTO RS. 10 LAKHS AND THE TAX EFFECT INVOLVED IN THIS APPEAL IS ABOVE RS. 10 LAKHS , I.E. 10,36,219/ - , THEREFORE, THE APPEAL SHOULD HAVE BEEN HEARD ON MERIT. 3. THE LD. COUNSEL FOR THE ASSESS EE, ON THE OTHER HAND, HAS PLACED RELIANCE UPON THE ORDER OF THE TRIBUNAL DATED 22/ 12 / 201 5 AND SUBMITTED THAT BENEFICIAL PROVISIONS ARE APPLICABLE TO THE PENDING M.A. NO.11/JAB2016 PAGE 2 OF 2 APPEALS, THEREFORE, THE TRIBUNAL WAS JUSTIFIED IN DISMISSING THE APPEAL OF THE REVENUE , HAVING HELD THAT THE TAX EFFECT INVOLVED IN THE APPEAL IS BELOW THE PRESCRIBED LIMIT FOR FILING OF THE APPEAL. 4. HEARD. HAVING CAREFULLY EXAMINED THE ORDER OF THE TRIBUNAL VIS - - VIS THE MISCELLANEOUS APPLICATION, WE ARE OF THE VIEW THAT UNDISPUTEDLY THE TAX EFF ECT INVOLVED IN THIS APPEAL IS MORE THAN RS. 10 LAKHS. THE INSTRUCTION HAS BEEN REVISED BY THE BOARD VIDE CIRCULAR NO. 3/2018 DATED 11TH JULY, 2018 FILE NO.279 OF MISC.142/2007 - ITJ (PT), AND ACCORDING TO THE REVISED INSTRUCTION, THE LIMIT PRESCRIBED FOR FI LING THE APPEAL BY THE REVENUE WAS INCREASED FROM RS. 10 LAKHS TO RS. 20 LAKHS. WE HAVE BEEN TAKING A CONSISTENT VIEW THAT BENEFICIAL PROVISIONS ARE APPLICABLE TO THE PENDING APPEALS. THEREFORE, THE ENHANCED LIMIT IS APPLICABLE TO THE PENDING APPEAL, AS TH E OBJECT OF ENHANCEMENT OF PRESCRIBED LIMIT IS TO CURTAIL UNWANTED LITIGATION OF THE DEPARTMENT. WHILE DISPOSING OF THE APPEAL, THE TRIBUNAL WAS CONSCIOUS OF THESE FACTS. SINCE THE TRIBUNAL HAS GIVEN A SPECIFIC FINDING , HAVING TAKEN NOTE OF ALL THESE FAC TS, NO ERROR IS APPARENT IN THE ORDER OF THE TRIBUNAL AND WE ACCORDINGLY REJECT THE MISCELLANEOUS APPLICATION OF THE REVENUE. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 05 / 0 4 /201 9 . SD/ - SD/ - [ T. S. KAPOOR ] [ A. D. JAIN ] ACCOUNTANT MEMBER VICE PRESIDENT DATED: 05 /0 4 / 201 9 JJ: 0504 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR