The DCIT, Circle-1(2), Vadodara V. Shri Navalbhai B. Patel, Vadodara

MA 40/AHD/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1015 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-12-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2007-2008
• Appeal Filed On: 27-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PALLAVI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. NO.40/AHD/2017 (AND ITA NO. 2262/AHD/2013) (ASSESSMENT YEAR: 2007-08) DEPUTY COMMISSIONER OF INCOME TAX, CIR-1(2), 2 ND FLOOR, ROOM NO. 209 AAYKAR BHAVAN, RACE COURSE CIRCLE, VADODARA VS. SHRI NAVALBHAI B. PATEL A-904, MANGAL KIRAN APARTMENT, R.C. DUTT ROAD, VADODARA-390007 [PAN NO. ACO PP2 881 N] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : MS. PALLAVI , SR. D.R. RESPONDENT BY : NONE DATE OF HEARING 18/10/2019 DATE OF PRONOUNCEMENT 18/12/2019 O R D E R PER MS. MADHUMITA ROY - JM: THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILE D AT THE INSTANCE OF THE REVENUE FOR RECALLING OF THE ORDER DATED 16.12. 2015 IN ITA NO.2262/AHD/2013 FOR ASSESSMENT YEAR 2007-08. 2. THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE REVENUE SEEKING RESTORATION OF SUBSTANTIVE APPEAL DISMISSED EARLIER IN LIMINE ON THE GROUND THAT THE TAX EFFECT INVOLVED IN THE INSTANT CASE EXCEEDS RS.10 LAKHS AND - 2 - MA N O.40/AHD/2017(IN ITA NO.2262/A/13) DCIT VS. SHRI NAVALBHAI B. PATEL ASST.YEAR 2007-08 CONSEQUENTLY THE ACTION OF THE TRIBUNAL IN APPLYING CBDT CIRCULAR NO. 21 OF 2015 IS NOT JUSTIFIED. 3. IT WAS THUS CONTENDED THAT CBDT CIRCULAR NO. 21 OF 2015 IS NOT APPLICABLE IN THE INSTANT CASE AS THE TAX EFFECT ST ANDS AT RS.64,000/- WHICH IS IN EXCESS OF THE PRESCRIBED MONETARY LIMIT. 4. WE FIND MERIT IN THE PLEA OF THE ASSESSEE FOR RE STORATION OF SUBSTANTIVE APPEAL TO ITS ORIGINAL NUMBER IN THE BACKGROUND NOT ED ABOVE. THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS A LLOWED. 5. HAVING RESTORED THE SUBSTANTIVE APPEAL FOR FRESH HEARING ON MERIT, WE CONSIDER IT EXPEDIENT TO DISPOSE OF THE SUBSTANTIVE APPEAL AS WELL, WITH THE CONSENT OF THE PARTIES CONCERNED. IT WAS NOTICED T HAT NOTWITHSTANDING THE RECALL OF ORIGINAL ORDER, THE APPEAL OF THE REVENUE IS HIT BY SUBSEQUENT CBDT CIRCULAR NO.17 OF 2019 DATED 08.08.2019 WHEREBY THE MONETARY LIMIT TOWARDS TAX EFFECT IS FURTHER REVISED TO RS.50 LAKHS IN THE INTERREGNU M. THUS, IN THE LIGHT OF UPGRADATION OF MONETARY LIMIT PRESCRIBED BY CBDT CI RCULAR NO. 17 OF 2019, THE SUBSTANTIVE APPEAL OF THE REVENUE IS DISMISSED YET AGAIN. 6. PERTINENT TO OBSERVE, IT SHALL BE OPEN TO REVENU E TO SEEK RESTORATION OF ITS APPEAL IN ITA NO. 2262/AHD/2013 ON SHOWING INAPPLIC ABILITY OF THE AFORESAID CBDT CIRCULAR IN ANY MANNER. - 3 - MA N O.40/AHD/2017(IN ITA NO.2262/A/13) DCIT VS. SHRI NAVALBHAI B. PATEL ASST.YEAR 2007-08 7. IN THE COMBINED RESULT, THE MISCELLANEOUS APPLIC ATION NO. 40/AHD/2017 OF THE REVENUE IS ALLOWED. THE SUBSTANTIVE APPEAL OF THE REVENUE IN ITA NO.2262/AHD/2013 IS CONSEQUENTLY RECALLED AND DISMI SSED AGAIN. 8. IN THE RESULT, MISC. APPLICATION IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 18/12/2019 SD/- SD/- (PRADIP KUMAR KEDIA) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 18/12/2019 TANMAY, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A). 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 16.12.2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 16.12.2019 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK18.12 .2019 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER