Income-tax Officer, Ward - 1, Panvel V. Shri. Theodre Banadike Das, Panvel

MA 34/PUN/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5202 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 6 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-09-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 03-09-2021
• Assessment Year: 2010-2011
• Appeal Filed On: 02-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Gift; Tax effect
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, C PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. NOS.34 & 55/PUN/2021 (ARISING OUT OF ITA NOS.971 & 972/PUN/2019) / ASSESSMENT YEARS : 2010-11 & 2011-12 ITO, WARD-1, PANVEL VS. THEODRE BANADIKE DIAS, GOD GIFT BUILDING, FLAT NO.204, B-WING, SECTOR-09, NEW PANVEL, DIST. RAIGAD 410 206 PAN : ADUPD3385J (APPLICANT) (RESPONDENT) / ORDER PER R.S. SYAL, VP : THESE TWO MISCELLANEOUS APPLICATIONS RELATING TO ASSESSMENT YEARS 2010-11 & 2011-12 HAVE BEEN MOVED B Y THE REVENUE REQUESTING TO RECALL THE ABOVE QUOTED ORDER FROM TH E COMPOSITE ORDER OF THE TRIBUNAL PASSED ON 29.08.2019. A T THE VERY OUTSET, THE LD. DR SUBMITTED THAT THE TRIBUNAL DISMISSED THE APPEALS OF THE REVENUE ON ACCOUNT OF LOW TAX EFFECT. ALBEIT, THE LD. DR, WHILE ADMITTING THAT THE TAX EFFECT IN THE CAPTIONED APPEALS WHICH WERE DISMISSED BY THE TRIBUNAL WAS LESS THAN RS.50.00 LAKH, BUT THE ADDITIONS WERE BASED ON TH E APPLICANT BY SHRI MAHADEVAN A.M. KRISHNAN RESPONDENT BY NONE DATE OF HEARING 17-09-2021 DATE OF PRONOUNCEMENT 27-09-2021 MA NOS. 34 & 55/PUN/2021 THEODRE BANADIKE DIAS 2 INFORMATION RECEIVED BY THE ASSESSING OFFICER FROM THE SA LES TAX DEPARTMENT THAT THE ASSESSEE WAS ONE OF THE BENEFICIA RIES INDULGING IN THE HAWALA TRANSACTIONS. IT WAS ERGO PRAYED TH AT THE APPEALS FALL UNDER EXCEPTION PRESCRIBED IN CLAUSE (E) O F PARA 10 OF THE CBDT CIRCULAR NO. 03/2018 DATED 11-07-2018 RE AD WITH ITS AMENDMENT DATED 20-08-2018 AND HENCE, THE TRIBUNAL ORDER DATED 29-08-2019 NEEDS TO BE RECALLED FOR ADJUDICA TION OF THE APPEALS ON MERIT. 2. WE HAVE HEARD THE DR AND SCANNED THROUGH THE RELEV ANT MATERIAL ON RECORD. THERE IS NO APPEARANCE FROM THE SIDE OF THE ASSESSEE DESPITE NOTICE. HAVING FOUND THAT THE TAX EFFECT IN THE INSTANT APPEALS REFERRED TO BY THE REVENUE IS LESS THAN THE MONETARY LIMITS OF RS.50.00 LAKH, THE TRIBUNAL DISMISSED THE APPEALS OF REVENUE BY VIRTUE OF CBDT CIRCULAR NO.17/2019 DATED 08-08-2019 REVISING UPWARD THE MONETARY LIMIT TO RS.50.00 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 AP PEALS SHOULD NOT HAVE BEEN DISMISSED BECAUSE THE ADDITIONS IN THE SE CASES 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 MA NOS. 34 & 55/PUN/2021 THEODRE BANADIKE DIAS 3 CIRCULAR AS REFERRED TO ABOVE, WE FIND THAT SUCH A CONTENTIO N HAS NOT BEEN COUNTENANCED BY THE PUNE BENCHES OF THE TRIBUNA L IN SEVERAL CASES INCLUDING ITO VS. 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 DCIT 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 APPLICATIONS FILED BY THE REVENUE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS ARE DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH SEPTEMBER, 2021. SD/- SD/- ( PARTHA SARATHI CHAUDHURY ) (R.S.SYAL) JUDICIAL MEMBER VICE PR ESIDENT PUNE; DATED : 27 TH SEPTEMBER, 2021 MA NOS. 34 & 55/PUN/2021 THEODRE BANADIKE DIAS 4 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-2, THANE 4. THE PR. CIT-2, THANE 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 17-09-2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 21-09-2021 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. *