Assistant Commissioner of Income-tax, Jalna Circle - , Jalna V. Shri Manohar Damaji Khalapure, Jalna

MA 24/PUN/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3362 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 4 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-06-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 27-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Assessee Lawyers: RAMESH THETE
• Keywords: Tax effect
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH C, PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO.24/PUN/2021 (ARISING OUT OF ITA NO.21/PUN/2019) ASSESSMENT YEAR : 2011-12 ACIT, JALNA CIRCLE, JALNA VS. SHRI MANOHAR DAMAJI KALAPURE, STATION ROAD, PARTUR, DIST JALNA 431503 PAN : AAMPE9140K (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI S.P. WALIMBE RESPONDENT BY : SHRI RAMESH THETE DATE OF HEARING : 04.06.2021 DATE OF PRONOUNCEMENT : 14.06.2021 ORDER PER R.S.SYAL , VP : THIS MISCELLANEOUS APPLICATION HAS BEEN MOVED BY THE REVENUE REQUESTING TO RECALL THE ABOVE QUOTED APPEAL ORDER FROM THE COMPOSITE ORDER OF THE TRIBUNAL PASSED ON 29.08.2019. A T THE VERY OUTSET, THE LD. DR SUBMITTED THAT THE TRIBUNAL DISMISSED THE APPEA L OF THE REVENUE ON ACCOUNT OF LOW TAX EFFECT. ALBEIT, THE LD . DR, WHILE ADMITTING THAT THE TAX EFFECT IN THE CAPTIONED APPEAL WHICH WAS DISMISSED BY THE TRIBUNAL WAS LESS THAN RS.50.00 LAKH, SUBMITTED THAT THE ADDITIONS IN THIS APPEAL WERE BASED ON THE INFORMATION RECEIVED BY THE ASSESSING OFFICER FROM THE SALES TAX M.A.NO.24/PUN/2021 SHRI MANOHAR DAMAJI 2 DEPARTMENT THAT THE ASSESSEE WAS ONE OF THE BENEFICIARIES IN DULGING IN THE HAWALA TRANSACTIONS. IT WAS ERGO PRAYED THAT THE APPE AL FALLS UNDER EXCEPTION PRESCRIBED IN CLAUSE (E) OF PARA 10 OF TH E CBDT CIRCULAR NO. 03/2018 DATED 11-07-2018 READ WITH ITS AMENDM ENT DATED 20-08-2018 AND HENCE, THE TRIBUNAL ORDER DATED 29 -08-2019 NEEDS TO BE RECALLED FOR ADJUDICATION OF THE APPEAL ON MERIT. 2. WE HAVE HEARD RIVAL CONTENTIONS THROUGH VIRTUAL COURT AN D SCANNED THROUGH THE RELEVANT MATERIAL ON RECORD. HAVING FOUND THAT THE TAX EFFECT IN THE INSTANT APPEAL REFERRED TO BY THE REVENU E IS LESS THAN THE MONETARY LIMITS OF RS.50.00 LAKH, THE TRIBUNAL DISMIS SED THE APPEAL OF REVENUE BY VIRTUE OF CBDT CIRCULAR NO.17/201 9 DATED 08-08-2019 REVISING UPWARD THE MONETARY LIMIT TO RS.5 0.00 LAKH FOR FILING OF APPEALS BY THE DEPARTMENT IN INCOME-TAX CASES BEFORE VARIOUS APPELLATE FORUMS. 3. AS REGARDS THE CONTENTION OF THE LD. DR THAT THE APP EAL SHOULD NOT HAVE BEEN DISMISSED BECAUSE THE ADDITIONS IN THE CASE WERE MADE ON THE BASIS OF INFORMATION RECEIVED FROM THE SALES TAX DEPARTMENT ABOUT THE ASSESSEE INDULGING IN HAWALA TRANSACTIONS AND HENCE COVERED IN THE EXCEPTION CLAUSE OF THE CIRCULAR AS RE FERRED TO ABOVE, WE FIND THAT SUCH A CONTENTION HAS NOT BEEN COUNTENA NCED BY THE PUNE BENCHES OF THE TRIBUNAL IN SEVERAL CASES INCLUDING I TO VS. M.A.NO.24/PUN/2021 SHRI MANOHAR DAMAJI 3 M/S PARAM MARKETING ( ITA NO.1872/PUN/2019 DT.30-01-2020 ) AND ITO VS. YUSUF GULMMOHMMED PATEL ( ITA NO.1852/PUN/2019 DT.30-01-2020 ). NOT ONLY THAT, EVEN THE MISCELLANEOUS APPLICATION FILED U/S 254(2) ON THIS ISSUE HAS ALSO BEEN DISMISSED IN DC IT VS. M/S RANG RASAYAN ( M.A.NO.60/PUN/2019 DT. 14-01-2020 ). NO CONTRARY VIEW HAS BEEN BROUGHT TO OUR NOTICE ON BEHALF OF THE REVENUE. RESPECTFULLY FOLLOWING THE ABOVE PRECEDENT, WE ARE NOT INCLINED TO ACCEPT THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE. 4. IT IS HOWEVER CLARIFIED THAT THE DEPARTMENT WILL BE AT LIB ERTY TO PRAY FOR THE RESTORATION OF THE APPEAL IF IT FINDS THE CASES C OVERED UNDER ANY OTHER EXCEPTION CLAUSE OF THE CIRCULAR. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH JUNE, 2021. SD/- SD/- ( PARTHA SARATHI CHAUDHURY ) (R.S.SYAL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 14 TH JUNE, 2021 GCVSR M.A.NO.24/PUN/2021 SHRI MANOHAR DAMAJI 4 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-2, AURANGABAD 4. THE PR. CIT-1, AURANGABAD 5. , , C / DR C, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 04-06-2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 04-06-2021 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER. *