The Deputy Commissioner of Income Tax, Gandhidham Circle, Gandhidham-Kutch V. Gautam Freight P. Ltd., Gandhidham-Kutch

MA 56/RJT/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2832 (ITAT-RAJKOT)
• Duration Of Justice: 3 year(s) 3 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-09-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 04-08-2022
• Assessment Year: 2012-2013
• Appeal Filed On: 02-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect; Tax effect

Judgement Text

M.A. No.56/RJT/2019 Assessment Year: 2012-13 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER M.A. No.56/RJT/2019 (Arising out of IT(SS)A No.151/RJT/2016 Assessment Year: 2012-13 Dy. Commissioner of Income Tax, vs. M/s. Gautam Freight P. Ltd., Gandhidham Circle, Plot No.24-26, Ward-10/C, Gandhidham. Gandhidham. Kutch. [PAN – AAACG 7804 M] (Appellant) (Respondent) Appellant by : Shri B.D. Gupta, DR Respondent by : Shri K.C. Thacker, AR Date of hearing : 05.08.2022 Date of pronouncement : 14.09.2022 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : This Miscellaneous Application is filed by the Revenue in respect of order dated 30.01.2019 passed by the Tribunal. 2. The Ld. DR submitted that this M.A. is filed for recalling the order dated 30.01.2019 which was dismissed in effect of law tax effect as per Circular No.3 of 2018 which points out that the cases where tax effect involved in the case exceeds Rs.20 lakhs will not come under the purview of the said Circular. The Ld. DR submitted that the composite tax effect of the CIT(A)’s order was of Rs.2,29,19,907/- as there was consolidated order passed by the CIT(A) for Assessment Years 2009-10, 2010-11, 2011-12 & 2012-13. Therefore, the Ld. DR submitted, the appeal be restored and the case may be heard on merit. 3. The Ld. AR submitted that as per the Circular No.3 of 2018 dated 11.07.2018 the appeal should be treated separately and the tax effect should also be treated M.A. No.56/RJT/2019 Assessment Year: 2012-13 Page 2 of 2 separately in each Assessment Year. The consolidated orders will not make the tax effect of aggregating total tax of all the appeals. 4. We have heard both the parties and perused all the relevant material available on record. It is pertinent to note that CBDT Circular No.3/2018 dated 11.07.2018 has categorically stated that where the appeal is filed below/lower of tax effect of Rs.20 Lakhs, the same should be withdrawn by the Department. The said Circular do not say that the consolidated tax effect of all the years should be taken into account when there is consolidated order of the CIT(A). Therefore, the contentions of the Ld. DR are rejected. The present M.A. is dismissed. 5. In the result, Miscellaneous Application filed by the Revenue is dismissed. Order pronounced in the open Court on this 14 th day of September, 2022. Sd/- Sd/- (WASEEM AHMED) (SUCHITRA KAMBLE) Accountant Member Judicial Member Ahmedabad, the 14 th day of September, 2022 PBN/* Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Rajkot Bench, Rajkot