The ITO, Ward-2(1), JAMNAGAR V. Shri Bharatbhai Gopalbhai Faldu, JAMNAGAR

MA 22/RJT/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4651 (ITAT-RAJKOT)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 10-10-2016
• Court: TRIBUNAL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT [CONDUCTED THROUGH E COURT AT AHMEDABAD] BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER MISC. APPLICATION NO.22/RJT/2016 IN ITA NO.465/RJT/2014 / ASSTT.YEAR : 2006-07 ITO, WARD - 1(5) GANDHINAGAR. VS. SHRI BHARAT GOPALBHAI FALDU SHREE PRAGATI PARK STREET NO.2, PLOT NO.36 NR. MEHUL NAGAR TELE EXCHANGE JAMNAGAR. PAN : AAFPF 6546 F ( APPLICANT ) ( RESPONENT ) REVENUE BY : SHRI PRAVEEN VERMA, SR.DR ASSESSEE BY : SHRI KUNAL SHETH, AR / DATE OF HEARING : 22/08/2019 / DATE OF PRONOUNCEMENT: 27 /08/2019 .// O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: PRESENT MISC. APPLICATION IS DIRECTED AT THE INSTAN CE OF THE REVENUE POINTING OUT APPARENT ERROR IN THE ORDER OF TRIBUNA L DATED 4.1.2016 PASSED IN ITA NO.465/RJT/2014. 2. THE APPEAL OF THE REVENUE WAS DISMISSED BY HOLDI NG THAT TAX EFFECT BY VIRTUE OF RELIEF GIVEN BY THE LD.CIT(A) WAS LESS TH AN THE MONETARY LIMIT PRESCRIBED BY THE CBDT INSTRUCTION NO.21/2015 DATED 12.12.2015, HENCE, THE APPEAL OF THE REVENUE IS NOT MAINTAINABLE. THE REV ENUE HAS PLEADED THAT TAX EFFECT ON THE DISPUTED DELETION COMES TO RS.3,30,78 4/- WHICH IS MORE THAN THE MA NO.22/RJT/2016 2 LIMIT PRESCRIBED BY THE CBDT INSTRUCTION NO.21 OF 2 015. CBDT IS ISSUING INSTRUCTION FROM TIME TO TIME BY REVISING THRESHOLD MONETARY LIMIT FOR FILING APPEAL BEFORE THE TRIBUNAL BY THE DEPARTMENT. NOW MONETARY LIMIT FOR FILING APPEAL BY THE DEPARTMENT BEFORE THE TRIBUNAL HAS BE EN RAISED TO RS.50 LAKHS AS AGAINST RS.10 LAKHS, WHEN THE APPEAL OF THE REVE NUE WAS DISMISSED. THUS, EVEN IF THE MA IS ALLOWED, THE APPEAL OF THE REVENU E IS RESTORED TO ITS ORIGINAL NUMBER, IT WILL AGAIN BE DISMISSED BY APPLYING THE NEW CBDT INSTRUCTION NO.17 OF 2019 WHICH REVISED THE MONETARY LIMIT TO R S.50 LAKHS FOR FILING APPEAL BEFORE THE TRIBUNAL. THEREFORE, WE DO NOT D EEM IT NECESSARY TO ALLOW THIS APPLICATION OF THE REVENUE. IT IS DISMISSED. 3. IN THE RESULT, REVENUES MISC. APPLICATION IS DI SMISSED. ORDER PRONOUNCED IN THE COURT ON 27 TH AUGUST, 2019 AT AHMEDABAD. S D / - (AMARJIT SINGH) ACCOUNTANT MEMBER S D / - (RAJPAL YADAV) JUDICIAL MEMBER