The ACIT, Central Circle-5(2), Ahmedabad V. Shri Dilipbhai Govindbhai Purohit, Ahmedabad

MA 22/AHD/2019

• Counselvise Citation: [2023] 103 COUNSELVISE.COM (IT) 5581 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 11 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-01-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 19-01-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 23-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect; Tax effect
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER M. A . N os . 2 1 & 22 / Ah d/ 20 19 ( I n I T( SS ) A N o s . 6 6 & 6 7/ A h d / 20 1 6 ) ( A s se ss m e nt Y e a r s : 20 0 8 - 0 9 & 20 09 - 1 0 ) A . C.I . T . C e n tr a l C ir cle 5 ( 2 ) , A h me da ba d बनाम/ Vs . S h ri D i li p bh a i G o v i nd bh a i P ur o h it 3 0 4, Sa m a r t h F l at s , O p p. S a m ar th e s h w a r M a had ev , La w Ga r de n, A h m e da b a d थायी लेखा सं./जीआइआर सं./P A N/ G I R N o . : A C P P P 8 8 1 2 Q (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Ms. Leena Lal, Sr.DR यथ क ओर से / Respondent by : Shri S. N. Divatia, A.R. स ु नवाई क तार ख / D a t e o f H e a r i ng 20/01/2023 घोषणा क तार ख /D a t e o f P ro n o u nc e me n t 20/01/2023 O R D E R PER Ms. SUCHITRA KAMBLE - JM: These two Misc. Applications are filed by the revenue in respect of order dated 30.07.2018 passed by the Tribunal. 2. The Ld. DR submitted that though the tax effect while deciding the appeals were that of Rs. 20,00,000/- but as per the CBDT Circular No. 5 of 2019 now the tax effect limit is Rs. 50,00,000/- and in both these appeal the tax effect MA Nos. 21 & 22/Ahd/2019 (ACIT vs. Shri Dilipbhai G. Purohit) A.Ys. 2008-09 & 2009-10 - 2 - is less than Rs. 5,00,000/-. Therefore, the present Misc. Applications become infructuous. 3. The Ld. AR agrees that tax effect in both the appeals were less than Rs. 50 lakhs. 4. We have heard both the parties and perused all the relevant material available on record. It appears that as per Circular No. 5 of 2019, the tax effect in both the appeals are less than Rs. 5,00,000/-. Therefore, the present Misc. Applications does not survive. Hence, both the Misc. Applications are dismissed. 5. In result, both the Misc. Applications filed by the Revenue are dismissed. This Order pronounced on 20/01/2023 Sd/- Sd/- (WASEEM AHMED) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 20/01/2023 S. K. SINHA True Copy आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं%धत आयकर आय ु 'त / Concerned CIT 4. आयकर आय ु 'त(अपील) / The CIT(A)- 5. *वभागीय -त-न%ध, आयकर अपील य अ%धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड3 फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील य अ!धकरण, अहमदाबाद / ITAT, Ahmedabad MA Nos. 21 & 22/Ahd/2019 (ACIT vs. Shri Dilipbhai G. Purohit) A.Ys. 2008-09 & 2009-10 - 3 - 1 . D a t e o f d i c t a t i o n o n 2 0 . 0 1 . 2 0 2 3 T y p e d b y H o n ’ bl e J . M . 2 . D a t e o n w h i c h t h e t yp e d d r a f t i s p l a c e d b e f o r e t he D i c t a t i n g M e m b e r 2 0 . 0 1 . 2 0 2 3 3 . D a t e o n w h i c h t h e a p p r o v e d d r a f t c o m e s t o t h e S r .P . S . / P . S . 2 0 . 0 1 . 2 0 2 3 4 . D a t e o n w h i c h t h e f a i r o r d e r i s p l a c e d b e f o r e t h e D i c t a t i n g M e m b e r f o r p r o n o u n c e m e n t 2 0 . 0 1 . 2 0 2 3 5 . D a t e o n w h i c h t h e f a i r o r d e r c o m e s b a c k t o t h e S r. P . S . / P . S 2 0 . 0 1 . 2 0 2 3 6 . D a t e o n w h i c h t h e f i l e g o e s t o t h e B e n c h C l e r k 2 0 . 0 1 . 2 0 2 3 7 . D a t e o n w h i c h t h e f i l e g o e s t o t h e H e a d C l e r k ... ... ... .... 8 . T h e d a t e o n w h i c h t h e f i l e g o e s t o t h e A s s t t . R e gi s t r a r f o r s i g n a t u r e o n t h e o r d e r ... ... ... ... ... ... ... ... 9 . D a t e o f D e s p a t c h o f t h e O r d e r ... ... ... Date on which the typed draft is placed before the Dictating Member 19.12.2019 1. Other Member..................... 2. Date on which the approved draft comes to