DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR V. SHRI SATISH CHAND KATTA, JAIPUR

MA 40/JPR/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6291 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 5 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-08-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 20-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A S NEHRA
• Keywords: Tax effect

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S A JAIPUR JH LAANHI XKSLKBZ] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SING H YADAV, AM M.A. NO. 40/JP/2020 (ARISING OUT OF ITA NO. 352/JP/2018) FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2008-09 THE INCOME-TAX OFFICER, WARD-6(3), JAIPUR CUKE VS. SH. SATISH CHAND KATTA 18, SIYARAM STREET, TONK ROAD, DURGAPURA, JAIPUR LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: ACVPK5266B VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS @ REVENUE BY : SH. A. S. NEHRA (ADDL.CIT) FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : SH. ROHAN SOGANI (CA) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 04/08/2021 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 16/08/2021 VKNS'K@ ORDER PER: VIKRAM SINGH YADAV, A.M. THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILE D BY THE REVENUE AGAINST THE ORDER PASSED BY THE CO-ORDINATE BENCH I N ITA NO. 352/JP/2018 DATED 21/08/2019 FOR A.Y 2008-09. 2. THE LD. DR SUBMITTED THAT THE APPEAL OF THE DEPA RTMENT WAS DISMISSED BY THE TRIBUNAL ON ACCOUNT OF LOW TAX EFF ECT. HOWEVER, THE TAX EFFECT INVOLVED IN THIS CASE IS RS. 54,38,400/- WHI CH IS MORE THAN THE PRESCRIBED MONETARY LIMIT OF RS. 50,00,000/- FOR FI LING THE APPEAL BEFORE THE TRIBUNAL IN TERMS OF CBDT CIRCULAR NO. 17/2019 DATE D 08.08.2019. IT WAS M.A. NO. 40/JP/2020 ITO, WARD-6(3), JAIPUR VS. SH. SATISH CHAND KATT A, JAIPUR 2 ACCORDINGLY SUBMITTED THAT THE ORDER SO PASSED BY T HE TRIBUNAL MAY BE RECALLED AND THE APPEAL OF THE DEPARTMENT BE HEARD ON MERITS. 3. PER CONTRA, THE LD. AR DID NOT RAISE ANY SPECIF IC OBJECTION AND HAS FAIRLY ADMITTED THAT THE TAX EFFECT INVOLVED IS BEY OND PRESCRIBED MONETARY LIMIT FOR FILING THE APPEAL BEFORE THE TRIBUNAL. 4. AFTER HEARING BOTH THE PARTIES AND CONSIDERING T HE MATERIAL AVAILABLE ON RECORD, WE NOTE THAT THE TAX EFFECT INVOLVED IS MORE THAN THE PRESCRIBED THRESHOLD FOR FILING SUCH APPEAL. THE ORDER SO PAS SED BY THE CO-ORDINATE BENCH WHEREBY THE APPEAL OF THE DEPARTMENT WAS DISM ISSED ON ACCOUNT OF LOW TAX EFFECT IS HEREBY RECALLED FOR FRESH HEARING ON MERITS OF THE CASE. THE REGISTRY IS DIRECTED TO LIST THE MATTER ON 24.0 8.2021 FOR FRESH HEARING ALONG WITH OTHER GROUP CASES. AS ANNOUNCED IN THE OPEN COURT, SEPARATE NOTICE IS DISPENSED WITH. IN THE RESULT, MISCELLANEOUS APPLICATION SO FILED B Y THE REVENUE IS DISPOSED OFF IN LIGHT OF AFORESAID DIRECTIONS. ORDER PRONOUNCED IN THE OPEN COURT ON 16/08/2021. SD/- SD/- LANHI XKSLKBZ FOE FLAG ;KNO ( SANDEEP GOSAIN ) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 16/08/2021 * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- THE INCOME-TAX OFFICER, WARD 6(3), J AIPUR 2. IZR;FKHZ@ THE RESPONDENT- SH. SATISH CHAND KATTA, JAIPUR M.A. NO. 40/JP/2020 ITO, WARD-6(3), JAIPUR VS. SH. SATISH CHAND KATT A, JAIPUR 3 3. VK;DJ VK;QDR@ CIT 4. VK;DJ VK;QDR@ CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR. 6. XKMZ QKBZY@ GUARD FILE {M.A NO. 40/JP/2020} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR