The Deputy Commissioner of Income Tax, Central Circle-1, Baroda V. Shri Sanjay Rameshbhai Jogi, Baroda

MA 169/AHD/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 4833 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-06-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 29-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 153A

Judgement Text

MA NO.169/AHD/2019 (IN IT(SS)A NO.257/AHD/2017) ASSESSMENT YEAR: 2012-13 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR, VICE PRESIDENT AND MAHAVIR PR ASAD, JUDICIAL MEMBER] M.A. NO.169/AHD/2019 (IN IT(SS)A NO.257/AHD/2017) ASSESSMENT YEAR: 2012-13 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, BARODA. .. APPLICANT VS. SANJAY RAMESHBHAI JOGI, .......... RESPONDENT A-23, MIT BUNGALOWS, NEAR AMIN PARTY PLOT, SUBHANPURA, BARODA. [PAN: ACGPJ 8765 M] APPEARANCES BY M. ANAND KUMAR FOR THE APPLICANT BIREN SHAH FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 07.06.2019 DATE OF PRONOUNCEMENT : 12.06.2019 O R D E R PER PRAMOD KUMAR, VICE PRESIDENT: BY WAY OF THIS MISCELLANEOUS APPLICATION, THE APPLI CANT ASSESSING OFFICER SEEKS RECALL OF THE ORDER DATED 25 TH SEPTEMBER, 2018 ON THE GROUND THAT EVEN THOUGH TAX EFFECT IN THE DEPARTMENTAL APPEAL IS LESS THAN RS.20 LAKHS, THERE IS A LEGAL ISSUE INVOLVED AND THE INTERPRETATION GIVEN BY THE LEARNE D CIT(A) ON THE PROVISION OF SECTION 153A IS CONTRARY TO THE SCHEME OF THE ACT. 2. WHEN THE MISCELLANEOUS APPLICATION WAS CALLED OU T FOR HEARING, LEARNED DEPARTMENTAL REPRESENTATIVE WAS ASKED AS TO UNDER W HICH EXEMPTION CLAUSE OF THE CBDT CIRCULAR NO.3/2018 THE PRESENT APPEAL IS COVER ED. 3. LEARNED DEPARTMENTAL REPRESENTATIVE FAIRLY SUBMI TTED THAT THE PRESENT APPEAL IS NOT COVERED BY ANY OF THE EXCEPTIONAL CLAUSE SET OUT IN PARAGRAPH NO. 10 OF THE MA NO.169/AHD/2019 (IN IT(SS)A NO.257/AHD/2017) ASSESSMENT YEAR: 2012-13 PAGE 2 OF 2 CBDT CIRCULAR NO.3/2018 DATED 11.07.2018 WHEREIN IT HAS BEEN DECIDED BY THE BOARD THAT DEPARTMENTAL APPEALS SHOULD NOT BE FILED BEFORE THE TRIBUNAL IF THE TAX EFFECT INVOLVED IS BELOW RS.20 LAKHS. HE NEVERTHEL ESS SUBMITTED THAT THE REVENUE HAS A STRONG CASE ON MERITS. IN VIEW OF THE ABOVE POSITION AND HAVING REGARD TO THE FACT THAT THE DEPARTMENTAL APPEALS BEFORE THE TRIBU NAL INVOLVING TAX EFFECT OF LESS THAN RS.20 LAKHS CAN ONLY BE ENTERTAINED WHEN THE S AME ARE COVERED UNDER SPECIFIC EXCEPTIONAL CLAUSE SET OUT IN PARAGRAPH NO.10 OF AF ORESAID CIRCULAR. WE SEE NO MERITS IN THE MISCELLANEOUS APPLICATION FILED BY TH E APPLICANT ASSESSING OFFICER. WE, THEREFORE, REJECT THE SAME. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS DISMISSED. PRONOUNCED IN THE OPEN COURT TODAY ON THE 12 TH DAY OF JUNE, 2019. SD/- SD/- MAHAVIR PRASAD PRAMOD KUMAR (JUDICIAL MEMBER) (VICE PRESIDENT) AHMEDABAD, DATED THE 12 TH DAY OF JUNE, 2019 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD