INCOME TAX OFFICER, WARD-2, KISHANGARH V. SHRI RAJU, KISHANGARH

MA 119/JPR/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3739 (ITAT-JAIPUR)
• Duration Of Justice: 7 month(s) 29 day(s)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 29-04-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 31-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K C MEENA
• Assessee Lawyers: NIKHILESH KATARIA CA DHK
• Keywords: Tax effect

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH FOT; IKY JKWO] U;KF;D LNL; ,OA JH FOE FLAG ;K NO ] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SING H YADAV, AM M.A. NO. 119/JP/2018 ( ARISING OUT OF VK;DJ VIHY LA-@ ITA NO. 506/JP/2018) FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2010-11. THE INCOME TAX OFFICER, WARD-2, KISHANGARH., CUKE VS. SHRI RAJU S/O SHRI RAMPAL, NEAR PANI KI TANKI, NEAR MANDIR, AZAD NAGAR, MANDANGANJ-KISHANGARH. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. ATAPR 0779 E VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS@ REVENUE BY : SHRI K.C. MEENA (ADDL. CIT) FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI NIKHILESH KATARIA (CA) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 28.09.2018. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 28/09/2018. VKNS'K@ ORDER PER VIJAY PAL RAO, JM : THIS MISCELLANEOUS APPLICATION BY THE REVENUE IS DI RECTED AGAINST THE ORDER DATED 1 ST AUGUST, 2018 OF THIS TRIBUNAL WHEREBY THE APPEAL O F THE REVENUE WAS DISMISSED BEING NOT MAINTAINABLE DUE TO THE TAX EFF ECT NOT EXCEEDING RS. 20 LACS IN VIEW OF THE CBDT CIRCULAR NO. 3/2018 DATED 11 TH JULY, 2018 2. WE HAVE HEARD LD. D/R AS WELL AS THE LD. A/R AND CONSIDERED THE RELEVANT MATERIAL ON RECORD. THE LD. D/R HAS POINTED OUT THA T THE LD. CIT (A) HAS PASSED A COMPOSITE ORDER FOR THE ASSESSMENT YEARS 2010-11 AN D 11-12. FOR THE ASSESSMENT YEAR 2011-12 ON AN IDENTICAL ISSUE THE TAX EFFECT I S MUCH MORE THAN THE LIMITS 2 MA NO. 119/J/2018 SHRI RAJU, MADANGANJ-KISHANGARH. PRESCRIBED IN THE CBDT CIRCULAR AND, THEREFORE, THE CASE OF THE REVENUE FALLS IN THE EXCEPTION UNDER PARA 5 OF THE CBDT CIRCULAR NO. 3/2 018 DATED 11.07. 2018. 3. THE LD. A/R HAS NOT DISPUTED THE FACT THAT THE L D. CIT (A) HAS PASSED A COMPOSITE ORDER FOR THE ASSESSMENT YEARS 2010-11 AN D 11-12 AND FURTHER THE TAX EFFECT FOR THE ASSESSMENT YEAR 2011-12 IS MORE THAN THE LIMIT OF RS. 20 LACS PROVIDED IN THE CBDT CIRCULAR NO. 3/2018. 4. HAVING CONSIDERED THE RIVAL SUBMISSIONS AND THE PECULIAR FACTS OF THE CASE THAT THE LD. CIT (A) HAS PASSED A COMPOSITE ORDER F OR THE ASSESSMENT YEARS 2010-11 AND 11-12 AND THEREFORE THE TAX EFFECT FOR THE PURP OSE OF CIRCULAR NO. 3/2018 HAS TO BE SEEN FOR BOTH THE ASSESSMENT YEARS HAVING COMMON ISSUE. THE LD. A/R OF THE ASSESSEE HAS FAIRLY ADMITTED THAT THE TAX EFFECT FO R BOTH THE ASSESSMENT YEARS ON THIS ISSUE IS BEYOND THE LIMIT OF RS. 20 LACS. HENCE WE FIND THAT THIS CASE FALLS IN THE EXCEPTION PROVIDED UNDER PARA 5 OF CIRCULAR NO. 3/2 018 DATED 11.07.2018 WHICH READS AS UNDER :- 5. THE ASSESSING OFFICER SHALL CALCULATE THE TAX EFFEC T SEPARATELY FOR EVERY ASSESSMENT YEAR IN RESPECT OF THE DISPUTED ISSUES I N THE CASE OF EVERY ASSESSEE. IF, IN THE CASE OF AN ASSESSEE, THE DISPUTED ISSUES ARI SE IN MORE THAN ONE ASSESSMENT YEAR, APPEAL CAN BE FILED IN RESPECT OF SUCH ASSESS MENT YEAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF THE DISPUTED ISSUES EXCEEDS TH E MONETARY LIMIT SPECIFIED IN PARA 3. NO APPEAL SHALL BE FILED IN RESPECT OF AN ASSESSMEN T YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT SPECIFIED IN PARA 3. IN OTHER WORDS, HENCEFORTH, APPEALS CAN BE FILED ONLY WITH REFERENCE TO THE TAX EFFECT IN THE RELEVANT ASSESSMENT YEAR. HOWEVER, IN CASE OF A COMPOSITE ORDER OF ANY HIGH COURT OR APPELLATE AUTHORITY, WHICH INVOLVES MORE THAN ONE ASSESSMENT YEAR AND CO MMON ISSUES IN MORE THAN ONE ASSESSMENT YEAR, APPEALS SHALL BE FILED IN RESP ECT OF ALL SUCH ASSESSMENT YEARS EVEN IF THE TAX EFFECT IS LESS THAN THE PRESCRIBED MONETARY LIMITS IN ANY OF THE YEAR(S), IF IT IS DECIDED TO FILE APPEAL IN RESPECT OF THE Y EAR(S) IN WHICH TAX EFFECT EXCEEDS THE MONETARY LIMIT PRESCRIBED. IN CASE WHERE A COMPOSIT E ORDER/JUDGMENT INVOLVES MORE THAN ONE ASSESSEE, EACH ASSESSEE SHALL BE DEALT WIT H SEPARATELY. 3 MA NO. 119/J/2018 SHRI RAJU, MADANGANJ-KISHANGARH. ACCORDINGLY, WE RECALL THE IMPUGNED ORDER DATED 01. 08.2018 OF THIS TRIBUNAL AND DIRECT THE REGISTRY TO FIX THE APPEAL OF THE REVENU E FOR FRESH HEARING AND ADJUDICATION ALONG WITH THE APPEAL FOR THE ASSESSME NT YEAR 2011-12 ALREADY LISTED FOR HEARING ON 26.11.2018. THE NEXT DATE OF HEARING OF THE APPEAL HAS BEEN ANNOUNCED IN THE OPEN COURT AND HAS BEEN NOTED DOWN BY THE PARTIES, THEREFORE, NO SEPARATE NOTICE SHALL BE ISSUED IN THIS REGARD. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 28/09/ 2018. SD/- SD/- ( FOE FLAG ;KNO ) ( FOT; IKY JKWO (VIKRAM SINGH YADAV ) (VIJAY PAL RAO) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 28/09/2018. DAS/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- THE ITO, WARD-2, KISHANGARH. 2. THE RESPONDENT SHRI RAJU, MADANGANJ-KISHANGARH . 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (MA NO. 119/JP/2018) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR 4 MA NO. 119/J/2018 SHRI RAJU, MADANGANJ-KISHANGARH.