The ITO, Ward-3(3)(2), Ahmedabad V. Shri Govindbhai Atmaram Dalwadi, Ahmedabad

MA 288/AHD/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8712 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-07-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 16-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALFAQ SA IYAD

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. 288 TO 292/AHD/2018 AYS. 2006-07 TO 2010-11 ( IN W .T.A. NOS. 10 TO 14/AHD/2018 ) WTO WARD-3(3)(2), AHMEDABAD. / VS. SHRI GOVINDBHAI A. DALWADI 44, YOGESHWAR NAGAR OPP: KALINDI BUNGALOWS THALTEJ, AHMEDABAD- 380058 / / PAN/GIR NO. : AAPPD9888E ( / APPELLANT ) .. ( / RESPONDENT ) / RESPONDENT BY : SHRI UMA SHANKAR PRASAD, SR. D.R. / APPELLANT BY : ALFAQ SAIYAD, A.R. / DATE OF HEARING 05/07/2019 !'# / DATE OF PRONOUNCEMENT 11/07/2019 / 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. 10-14/AHD/2018 CONCERNING ASSESSMENT YEARS 2006-07 TO 2010-11. M.A. NOS. 288 TO 292/AHD/18 [WTO VS. SHRI GOVINDBHAI A. DALWADI] - 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 THE DECISION OF HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF CWT-I VS. SMT. KAVITA SANGHI 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. 10-1 4/AHD/2018 DATED 04.05.2018 SOUGHT TO BE IMPUGNED, WE FIND THA T THE TRIBUNAL HAS NOT ONLY RELIED UPON THE CBDT CIRCULAR BUT ALSO HAS TAKEN NOTE OF THE JUDICIAL FIAT OF THE SUPERIOR COURT AVAILABL E IN THIS REGARD IN THE CASE OF SMT. KAVITA SANGHI. THEREFORE, THE ACT ION OF THE TRIBUNAL WAS AFTER DUE APPLICATION OF MIND AND COULD NOT BE SAID TO BE SUFFERING FROM APPARENT MISTAKE. NOTWITHSTANDING, THE CBDT VIDE CIRCULAR NO. 05/2019 RECENTLY ISSUED HAS ALSO ENJOI NED THAT MONETARY LIMITS PRESCRIBED BY THE BOARD FOR FILING APPEAL IN INCOME TAX CASES SHALL ALSO APPLY TO WEALTH TAX APPEAL. T HUS, THE SCOPE OF CBDT CIRCULAR FOR FIXATION OF LIMITS FOR FILING APP EAL BY THE REVENUE IN INCOME TAX MATTERS HAS BEEN EXTENDED. T HUS, WE DO NOT M.A. NOS. 288 TO 292/AHD/18 [WTO VS. SHRI GOVINDBHAI A. DALWADI] - 3 - 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 KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 11/07/2019 TRUE COPY S. K. SINHA ! / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE ( ) *+ , / CONCERNED CIT 4 ,- / CIT (A) / 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7 289 / GUARD FILE. BY ORDER / 4 / 5 *+#4 56) THIS ORDER PRONOUNCED IN OPEN COURT ON 11/07/201 9