ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTA V. SMT. ABDA BAI, KOTA

MA 41/JPR/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9192 (ITAT-JAIPUR)
• Duration Of Justice: 5 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-08-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 24-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RUNI PAL DCIT
• 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 B JAIPUR JH FOT; IKY JKO] U;KF;D LNL; ,OA JH FOE FLAG ;KNO] YS[KK LNL; DS LE{K BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM M.A. NO. 41/JP/2020 (ARISING OUT OF ITA NO. 480/JP/2019) FU/KZKJ.K O'K Z@ ASSESSMENT YEARS : 2015-16 ACIT, CIRCLE-01, KOTA CUKE VS. SMT. ABDA BAI 203, PATEL JI KA MAKAN, DHYAKADKHEDI, KOTA LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO.: CCMPB3745B VIHYKFKHZ@ APPELLA NT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS @ REVENUE BY : SMT. RUNI PAL (DCIT) FU/KZKFJRH DH VKSJ L S@ ASSESSEE BY : NONE LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 07/08/2020 MN?KKS'K.KK DH RKJH[ K@ DATE OF PRONOUNCEMENT: 07/08/2020 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 TRIBUNAL AR ISING OUT OF ITA NO. 480/JP/2019 DATED 21/08/2019 WHEREIN THE AP PEAL OF THE REVENUE WAS DISMISSED ON ACCOUNT OF LOW TAX EFFECT IN TERMS OF CBDT CIRCULAR NO. 17 OF 2019 DATED 08.08.2019. 2. THE LD. DR SUBMITTED THAT THE TAX EFFECT INVOLVE D IN THE PRESENT CASE IS RS. 55,01,470/- WHICH IS ABOVE THE PRESCRIB ED MONETARY LIMIT BY THE CBDT VIDE THE AFORESAID CIRCULAR NO. 17 OF 2019 . ACCORDINGLY, THE M.A. NO. 41/JP/2020 ACIT, KOTA VS. SMT. ABDA BAI, KOTA 2 ORDER PASSED BY THE TRIBUNAL MAY KINDLY BE RECALLED TO DECIDE THE SAME ON MERITS. 3. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE. 4. AFTER HEARING THE LD. DR AND PURUSING THE MATERI AL AVAILABLE ON RECORD, THE ORDER PASSED BY THE BENCH IS HEREBY REC ALLED AS THE APPEAL WAS DISMISSED ON ACCOUNT OF LOW TAX EFFECT AND THE REVENUE HAS NOW POINTED OUT THAT TAX EFFECT INVOLVED EXCEEDS THE PR ESCRIBED THRESHOLD AS THE AFORESAID CBDT CIRCULAR. 5. THE REGISTRY IS DIRECTED TO LIST THE MATTER ON 2 1.09.2020 TO HEAR THE ARGUMENTS ON MERITS. THE PARTIES ARE AT LIBERTY TO FILE PAPERBOOK, IF ANY ONE WEEK IN ADVANCE OF THE SCHEDULED DATE OF HE ARING. ISSUE NOTICE TO THE ASSESSEE THROUGH E-MAIL AND REGISTERE D AD. IN THE RESULT, MISC. APPLICATION SO FILED BY THE RE VENUE IS ALLOWED IN LIGHT OF ABOVE DIRECTIONS. ORDER PRONOUNCED IN THE OPEN COURT ON 07/08/2020. SD/- SD/- FOT; IKY JKO FOE FLAG ;KNO (VIJAY PAL RAO) (VIKRAM SINGH YADAV) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 07/08/2020. * GANESH KR. VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: M.A. NO. 41/JP/2020 ACIT, KOTA VS. SMT. ABDA BAI, KOTA 3 1. VIHYKFKHZ@ THE APPELLANT- ACIT, CIRCLE-01, KOTA 2. 2. IZR;FKHZ@ THE RESPONDENT- SMT. ABDA BAI, KOTA 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. 41/JP/2020} VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASST. REGISTRAR