Income Tax officer -2, Ratlam V. M/s The Alote Sahakari Marketing Sanstha Marayadit., Ratlam

MA 17/Ind/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9951 (ITAT-INDORE)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-04-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 04-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C SELVAMANI
• Keywords: Tax effect

Judgement Text

MA 17 OF 2019 ALOTE SAHAKARI MKTG. SANSTHA 1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER MA NO.17/IND/2019 ARISING OUT OF ITA NO.497/IND/2017 A.Y. 2014-15 ITO-2, RATLAM :: APPLICANT VS M/S. THE ALOTE SAHAKARI MARKETING SANSTHA MYDT., ALOTE, DISTT. RATLAM PAN AABAT1758 J :: RESPONDENT ASSESSEE BY SHRI ARPIT GAUR, CA REVENUE BY SHRI K.C. SELVAMANI, SR. DR DATE OF HEARING 29 . 3 .201 9 DATE OF PRONOUNCEMENT 01 . 4 .201 9 O R D E R PER SHRI KUL BHARAT, JM THIS MISCELLANEOUS APPLICATION U/S 254(2) OF THE I .T. ACT HAS BEEN FILED BY THE REVENUE AGAINST THE TRIBUNAL ORDER DATED 17.8.2 018 VIDE WHICH THE APPEAL IN ITA NO.497/IND/2017 FOR PRESENT ASSESSMENT YEAR 201 4-15 FILED BY THE REVENUE WAS DISMISSED ON ACCOUNT OF BELOW TAX EFFECT. 2. BEFORE US, LD. SR. DR SUBMITTED THAT EARLIER VID E ORDER DATED 07.6.2018 IN CASE OF PRESENT ASSESSEE, THE DEPARTMENTAL APPEAL I N ITA NO.848/IND/2016 FOR THE PREVIOUS ASSESSMENT YEAR 2013-14 HAVING IDENTICAL G ROUNDS WAS DECIDED BY THE INDORE BENCH AND THE INDORE BENCH HAD RESTORED THE SAME BACK FOR FRESH DECISION TO THE FILE OF THE LD. CIT(A) WITH THE DIRECTION TO CALL FOR A REMAND REPORT FROM THE MA 17 OF 2019 ALOTE SAHAKARI MKTG. SANSTHA 2 ASSESSING OFFICER. HOWEVER, FOR THE PRESENT ASSESSM ENT YEAR I.E. 2014-15, THE DEPARTMENTAL APPEAL HAS BEEN DISMISSED FOR BELOW TA X EFFECT. THUS, LD. SR. DR CONTENTED THAT THE RELEVANT ISSUES FOR THE ASSESSME NT YEAR 2014-15 SHOULD ALSO BE RESTORED TO THE FILE OF THE LD. CIT(A) WITH THE AFO RESAID DIRECTION. ON THE OTHER HAND, LD. COUNSEL FOR THE ASSESSEE OPPOSED THE SUBM ISSION OF THE LD. SR. DR AND CONTENDED THAT THE DEPARTMENTAL APPEAL FOR THE 2013 -14 HAD TAX EFFECT APPROXIMATELY RS.15 LACS AND ON THE DATE OF TRIBUNA L ORDER I.E. 07.6.2018, THE TAX EFFECT LIMIT WAS RS.10 LACS, THEREFORE, THE MATTER FOR THE ASSESSMENT YEAR 2013-14 WAS TAKEN ON MERITS. BUT, THE DEPARTMENT APPEAL FOR THE PRESENT ASSESSMENT YEAR I.E. 2014-15 HAD THE TAX EFFECT AT RS11,10,850/- AN D ON THE DATE OF TRIBUNAL ORDER I.E. 17.8.2108, THE TAX EFFECT LIMIT WAS RS.20 LACS IN VIEW OF THE CBDT CIRCULAR 03/18 DATED 11.7.2018, THEREFORE, THE TRIBUNAL WAS JUSTIFIED IN HOLDING THE DEPARTMENTAL APPEAL AS NOT MAINTAINABLE FOR BELOW T AX EFFECT. 3. CONSIDERING THE CONTENTS OF THE MISCELLANEOUS AP PLICATION AND SUBMISSIONS OF BOTH THE PARTIES THEREOF, WE FIND THAT THE LD. C OUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE DEPARTMENTAL APPEAL FOR THE PREV IOUS ASSESSMENT YEAR 2013-14 HAVING IDENTICAL GROUNDS WAS DISMISSED ON 07.6.2018 WHEN THE TAX LIMIT WAS RS.10 LACS, THEREFORE, THE TRIBUNAL RIGHTLY PASSED THE OR DER ON MERITS AS ON THAT POINT OF TIME, THE DEPARTMENTAL APPEAL FOR THE ASSESSMENT YE AR 2013-14 HAD THE TAX EFFECT MORE THAN RS.10 LACS. HOWEVER, THE TAX EFFECT LIMIT WAS INCREASED TO RS.20 LACS VIDE THE CBDT CIRCULAR 03/18 DATED 11.7.2018 AND AF TER THAT, THE TRIBUNAL VIDE ORDER DATED 17.8.2108 DISMISSED THE DEPARTMENTAL AP PEAL FOR THE PRESENT ASSESSMENT YEAR I.E. 2014-15 ON ACCOUNT OF LOW TAX EFFECT. BEFORE US, THE SUBMISSIONS OF THE LD. COUNSEL FOR THE ASSESSEE COU LD NOT BE CONTROVERTED BY THE REVENUE BY BRINGING ANY CONTRARY MATERIAL ON RECORD . THEREFORE, THE TRIBUNAL WAS MA 17 OF 2019 ALOTE SAHAKARI MKTG. SANSTHA 3 JUSTIFIED IN HOLDING THE DEPARTMENTAL APPEAL AS NOT MAINTAINABLE FOR BELOW TAX EFFECT. UNDER THESE FACTS, WE ARE OF THE VIEW THAT PRESENT MA IS DEVOID OF ANY MERITS. THUS, SAME IS DISMISSED. FINALLY, THE MISCELLANEOUS APPLICATION IS DISMISSED . ORDER WAS PRONOUNCED IN THE OPEN COURT ON 01.4.201 9. SD/ (MANISH BORAD) ACCOUNTANT MEMBER SD/- ( KUL BHARAT) JUDICIAL MEMBER DATED : 01.4.2019 !VYAS! COPY TO: ASSESSEE/RESPONDENT/CIT(A)/CIT/DR, INDORE