The ACIT, RAJKOT-GUJARAT V. Shri Jayant M. Doshi, RAJKOT-GUJARAT

MA 20/RJT/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7878 (ITAT-RAJKOT)
• Duration Of Justice: 9 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-03-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 23-03-2012
• Assessment Year: 1990-1991
• Appeal Filed On: 03-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MK SINGH
• Assessee Lawyers: R LALCHANDANI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI T.K. SHARMA,JM AND SHRI D.K. SRIVASTAV A, AM. M.A. NO. 20/RJT/2011. (ARISING OUT OF ITA 114/RJT/2008) (ASSESSMENT YEARS 1990-91) THE ASSTT. C.I.T., VS SHRI JAYANT M. DOSHI, CIRCLE-II, RAJKOT. ILLA VILLA, ASHAPURA ROAD, NR.KARANSINHJI HIGH SCHOOL, RAJKOT PAN: ABIPD 9933 E. (APPELLANT) (RESPONDENT) DATE OF HEARING : 23-03-2012. DATE OF PRONOUNCEMENT : 30-03-2012. REVENUE BY : SHRI M. K. SINGH, D. R. ASSESSEE BY : SHRI R. LALCHANDANI, C.A. O R D E R T. K. SHARMA, JM :- THIS MISCELLANEOUS APPLICATION FILED BY THE REVEN UE FOR RECALLING THE ORDER DATED 25-03-2011 IN ITA NO .114/RJT/2008 WHEREIN, THE APPEAL OF THE REVENUE IS DISMISSED AS TAX EFFECT IN VOLVED IN THE SAID APPEAL WAS LESS THAN RS.3 LAKHS IN VIEW OF BOARDS INSTRUCTION NO.3/2011 DATED 09-02-2011. IN THIS MISCELLANEOUS APPLICATION, IT IS POINTED OU T THAT AS PER PARA-11 OF BOARDS INSTRUCTION NO.3/2011, IT IS INSTRUCTED THAT THIS INSTRUCTION WILL APPLY TO APPEALS FILED ON OR AFTER 9 TH FEBRUARY, 2011. HOWEVER, THE CASES WHERE APPEALS HAVE BEEN FILED BEFORE 9 TH FEBRUARY,2011 WILL BE GOVERNED BY THE INSTRUCTIONS ON THIS SUBJECT, OPERATIVE AT THE TIME WHEN SUCH APPEAL WAS FILED. IN THIS CASE APPEAL WAS FILED ON 03-06-11 WHEREIN , THE TAX EFFECT WAS MORE THAN RS.2 LAKHS THEREFORE, IT CANNOT BE DISMIS SED. 2. AT THE TIME OF HEARING BEFORE US, ON BEHALF OF R EVENUE. SHRI M. K. SAHAY, D.R. APPEARED AND RELYING ON THE AFORESAID MISCELLA NEOUS APPLICATION, POINTED M.A. NO.20/RJT/2011. 2 OUT THAT TRIBUNAL MAY RECALL ITS ORDER IN ITA NO.11 4/RJT/2008 DATED 25-03-2011. AS AGAINST THIS ORDER, SHRI R. LALCHANDANI APPEARED ON BEHALF OF THE ASSESSEE POINT OUT THAT THE HONBLE BOMBAY HIGH COURT IN THE CASE OF CIT V/S. PITHWA ENG. WORKS 276 ITR 519 HELD THAT MONETORY LIMIT INCREASE D BY THE BOARD FOR FILING FUTURE APPEALS SHOULD ALSO BE APPLICABLE TO PENDING MATTERS WHICH WERE NOT DECIDED. HE SUBMITTED THAT WHETHER THE INCREASED L IMIT IS APPLICABLE TO PENDING APPEALS OR NOT IS A DEBATABLE ISSUE, THEREFORE, ON THE BASIS OF MISCELLANEOUS APPLICATION, NO RECTIFICATION CAN BE CARRIED OUT. HE ACCORDINGLY, SUBMITTED THAT SINCE THIS ISSUE IS DEBATABLE, THE MISCELLANEOUS AP PLICATION FILED BY THE REVENUE BE DISMISSED. 3. AFTER HEARING BOTH THE SIDES, WE HAVE CAREFULLY GONE THROUGH THE CONTENTS OF MISCELLANEOUS APPLICATION. IT IS PERTINENT TO N OTE THAT HONBLE BOMBAY HIGH COURT IN THE CASE OF CIT VS. PITHWA ENG. WORKS (SUP RA) HELD THAT THE MONETORY LIMIT INCREASED BY BOARD FOR FILING THE FUTURE APP EALS SHOULD ALSO BE APPLICABLE TO PENDING MATTERS WHICH WERE NOT DECIDED. THE HONBL E DELHI HIGH COURT IN THE CASE OF CIT (APPEALS) VS. P.S. JAIN & CO. ALSO TOOK THE VIEW THAT INCREASED LIMIT IS APPLICABLE TO PENDING APPEALS. BE THAT IT MAY B E, THIS IS A DECISION ON A DEBATABLE POINT OF LAW IS NOT A MISTAKE APPARENT FR OM THE RECORD THEREFORE, THIS CANNOT BE RECTIFIED IN MISCELLANEOUS APPLICATION. THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS ACCORDINGLY DISMISSED. THIS ORDER PRONOUNCED IN THE OPEN COURT ON 30-03-20 12. SD/- SD/- ( D. K. SRIVASTAVA ) (T.K. SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER RAJKOT, DT : 30-03-2012. NVA/- COPY TO: 1. THE DY. C.I.T., CIRCLE-2, RAJKOT. 2. SHRI JAYANT M. DOSHI, RAJKOT. 3. THE CIT-II, RAJKOT. 4. THE CIT-III, RAJKOT 5. THE DR, I.T.A.T., RAJKOT 6. THE GUARD FILE. (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, RAJKOT