The Income Tax Officer, Ward-1, Bhuj-Kutch V. Shri Haidarali A. Arora, Bhuj-Kutch

MA 47/RJT/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4537 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 11 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-04-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 29-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect; Tax effect

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, राजकोट 瀈यायपीठ 瀈यायपीठ瀈यायपीठ 瀈यायपीठ, , , , राजकोट IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND T.R. SENTHIL KUMAR, JUDICIAL MEMBER M.A. NO.47/RJT/2019 WITH IT(SS)A No.79/RJT/2018 Assessment Year :2009-10 ITO, Ward-1 Bhuj-Kutch. Vs Shri Haiderali Abdulhakim Arora Khatri Chaklo, Nr.Danda Bazar Khatri Chowk Bhuj-Kutch. (Applicant) (Responent) Assessee by : Shri Kalpesh Doshi, AR Revenue by : Shri S.S. Rathi, Sr.DR स ु नवाई क तार ख/D a t e o f H e a r i n g : 2 9 / 0 4 / 2 0 2 2 घोषणा क तार ख /D a t e o f P r o n o u n c e m e n t : 2 9 / 0 4 / 2 0 2 2 आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER: Present Misc. Application is filed at the instance of the Revenue pointing out apparent error in the order of the Tribunal dated 30.11.2018 in IT(SS)A No.79/RJT/2018, which was disposed off in terms of CBDT Circular No.3 of 2018 dated 11.7.2018. 2. In the MA, it is pleaded by the Revenue in the application that in the impugned common order, the appeal of the Revenue being IT(SS)A No.79/RJT/2018 was dismissed on the ground that tax effect by virtue of relief given by the ld.CIT(A) was less than the MA No.47/RJT/2019 with ITA 2 monetary limit prescribed by the CBDT Instruction no.03/2018 dated 11.7.2018 i.e. Rs.20 lakhs, hence, the appeal of the Revenue is not maintainable. However, the tax effect involved on the issues appealed was more than Rs.20 lakhs i.e. Rs.20,09,973/- and hence, this mistake requires to be rectified and the appeal of the Revenue may be recalled and decided on merit. 3. After going through the pleadings of the Revenue in the MA, we find that the ITAT has disposed of this appeal cases as per CBDT circular no.3 of 2018 dated 11.7.2018, where tax effect is below Rs.20 lakhs. In the present appeal of the Revenue tax effect involved is Rs.20,09,973/-. This is due to oversight mistake and requires rectification. Therefore, we recall the impugned order dated 30.11.2018 in IT(SS)A No.79/RJT/2018 and proceed to dispose of the same with the consent of both the parties. IT(SS)A.No.79/RJT/2018 Asstt.Year 2009-10 4. At the outset, ld.counsel for the assessee contended that admittedly tax effect involved in this appeal is Rs.20,09,973/- and appeal of the assessee is otherwise also hit by recent CBDT Circular No.17 of 2019 dated 8.8.2019 by which the CBDT has revised monetary limit to Rs.50 lakhs and prohibited the Revenue from filing appeal in the Tribunal where tax effect is below Rs.50 lakhs or not. However, the ld.DR did not contest this contention of the ld.counsel for the assessee, and fairly conceded that the tax effect of the present appeal is below Rs.50 lakhs, and left the matter to the Tribunal to pass appropriate order in accordance with law. 5. On due consideration of the facts and circumstances, we find that the CBDT is issuing instruction from time to time by revising threshold monetary limit for filing appeal before the Tribunal by the MA No.47/RJT/2019 with ITA 3 Department. Now monetary limit for filing appeal by the Department before the Tribunal, has been raised to Rs.50 lakhs, as against Rs.20 lakhs when the appeal of the Revenue was dismissed. This instruction No.17 of 2019 of the CBDT is applicable to the pending cases also. Admittedly in the present appeal, tax effect is Rs.20,09,973/- below Rs.50 lakhs. Thus, even though the appeal of the Revenue is restored to its original number, it is dismissed by applying the new CBDT Instruction No.17 of 2019 which revised the monetary limit to Rs.50 lakhs for filing appeal before the Tribunal. Therefore, appeal of the Revenue stands dismissed. 6. In the result, Revenue’s Misc. Application is allowed; however, appeal is dismissed due to revised low tax effect. Order pronounced in the Court on 29 th April, 2022 at Ahmedabad. Sd/- Sd/- (T.R. SENTHIL KUMAR) JUDICIAL MEMBER (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad, dated 29/04/2022 vk*