Wealth Tax Officer, Ward-3(3)(4), Ahmedabad V. Shri Arvindbhai G. Dalwadi, Ahmedabad

MA 275/AHD/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3386 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-02-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 18-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VINOD TALWANI
• Assessee Lawyers: ALTAQ SAIYAD

Judgement Text

, D IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NOS.275-279/AHD/2018 (IN W.T.A. NOS. 05-09/AHD/2018) ( ASSESSMENT YEARS: 2006-07 TO 2010-11) WTO WARD-3(3)(4), AHMEDABAD. / VS. SHRIARVINDBHAI G. DALWADI 44, YOGESHWAR NAGAR OPP: KALINDI BUNGALOWS THALTEJ, AHMEDABAD- 380058 / / PAN/GIR NO. : AAP PD9 888 F ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI VINOD TALWANI, SR. DR / RESPONDENTBY: SHRI ALTAQ SAIYAD, AR DATE OFHEARING 18/01/2019 !'# / DATE OF PRONOUNCEMENT 22/02/2019 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATIONS HAVE BEEN FILED AT THE INSTANCE OF THE REVENUE ARISING OUT OF THE APPE LLATE ORDER DATED 04/05/2018 IN W.T.A NOS. 05-09/AHD/2018 CONCE RNING ASSESSMENT YEARS 2006-07 TO 2010-11. M.A. NO. 275-279/AHD/2018 W.T.A NO. 05-09/AHD/2018 WTO VS. SHRI ARVINDBHAI G. DALWADIA.Y. 2006-07 TO 2 010-11 - 2 - 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. DR FOR THE REVENUE SUBMITTED THAT THE TRIBUNAL HAS WRONGLY PLA CED RELIANCE ON CBDT CIRCULAR NO. 21/2015 DATED 10.12.2015 AND T HE DECISION OF HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF CWT-I VS. SMT. KAVITASANGHI FOR DISMISSAL OF REVENUE APPEAL IN LIMINE NOT- WITHSTANDING THE FACT THAT THE AFORESAID CIRCULAR D OES NOT APPLY TO WEALTH TAX APPEALS. THE LD. DR ACCORDINGLY SUBMITT ED THAT THE TRIBUNAL HAS COMMITTED APPELLATE ERROR IN DISMISSIN G THE APPEAL SUMMARILY. SUCH REVENUE APPEALS IN WEALTH TAX MATT ERS ARE REQUIRED TO BE RECALLED FOR DECISION ON MERITS. 3. ON PERUSAL OF THE TRIBUNAL ORDER IN WTA NO. 05- 09/AHD/2018 DATED 04.05.2018 SOUGHT TO BE IMPUGNED, WE FIND THAT THE TRIBUNAL HAS NOT ONLY RELIED UPON THE CBDT CIRCULAR BUT ALSO HAS TAKEN NOTE OF THE JUDICIAL FIAT OF THE SUP ERIOR COURT AVAILABLE IN THIS REGARD IN THE CASE OF SMT. KAVITA SANGHI. THEREFORE, THE ACTION OF THE TRIBUNAL WAS AFTER DUE APPLICATION OF MIND AND COULD NOT BE SAID TO BE SUFFERING FROM APP ARENT MISTAKE. NOTWITHSTANDING, THE CBDT VIDE CIRCULAR NO. 05/2009 RECENTLY ISSUED HAS ALSO ENJOINED THAT MONETARY LIMITS PRESC RIBED BY THE BOARD FOR FILING APPEAL IN INCOME TAX CASES SHALL A LSO APPLY TO WEALTH TAX APPEAL. THUS, THE SCOPE OF CBDT CIRCULA R FOR FIXATION M.A. NO. 275-279/AHD/2018 W.T.A NO. 05-09/AHD/2018 WTO VS. SHRI ARVINDBHAI G. DALWADIA.Y. 2006-07 TO 2 010-11 - 3 - OF LIMITS FOR FILING APPEAL BY THE REVENUE IN INCOM E TAX MATTERS HAS BEEN EXTENDED. THUS, WE DO NOT SEE ANY ERROR PER SE IN THE ORDER OF THE TRIBUNAL AS CONTEMPLATED UNDER SECTION 254(2) OF THE ACT. 4. IN THE RESULT, MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE ARE DISMISSED. SD/- SD/- (MADHUMITA ROY) (PRADIP KUMAR KE DIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 22/02/2019 TANMAY TRUE COPY !'#' / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE ( ) *+ , / CONCERNED CIT - ,- / CIT (A) / 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7 289 : / GUARD FILE. BY ORDER / 4 ;/ 5 *+#456) < THIS ORDER PRONOUNCED IN OPEN COURT ON 22/02/2019