The ITO, Ward 1 (3), RAJKOT-GUJARAT V. Shri Rohit Parshottam Kakadia, RAJKOT-GUJARAT

MA 59/RJT/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0213 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 1 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-07-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 17-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S RATHI
• Keywords: Tax effect
• Section: 22

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD] BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MISC. APPLICATION NO.59/RJT/2019 WITH ITA NO.1370/RJT/2010 / ASSTT.YEAR : 2007-08 ITO, WARD - 1 (3) RAJKOT. VS. SHRI ROHIT PARSHOTTAM KAKADIA HAR BHOLE, SHREE HARI SOCIETY MAVDI MAIN ROAD, RAJKOT PAN : AMAPK 7057 M ( APPLICANT ) ( RESPONENT ) REVENUE BY : SHRI S.S. RATHI, SR.DR ASSESSEE BY : MS.DEVINA PATEL, AR / DATE OF HEARING : 20/07/2021 / DATE OF PRONOUNCEMENT: 22/07/2021 -.// O R D E R PER RAJPAL YADAV, VICE-PRESIDENT: PRESENT MISC. APPLICATION IS DIRECTED AT THE INSTAN CE OF THE REVENUE POINTING OUT APPARENT ERROR QUA THE PRESENT ASSESSEE PASSED IN THE COMMON ORDER OF TRIBUNAL DATED 30.7.2018 IN A BUNCH OF CAS ES DISPOSED OF VIDE ITA NO.396/RJT/2015 AND 181 OTHERS. 2. IT IS PLEADED BY THE REVENUE IN THE APPLICATION THAT IN THE IMPUGNED COMMON ORDER, THE APPEAL OF THE REVENUE WAS DISMISS ED ON THE GROUND THAT TAX EFFECT BY VIRTUE OF RELIEF GIVEN BY THE LD.CIT( A) WAS LESS THAN THE MONETARY LIMIT PRESCRIBED BY THE CBDT INSTRUCTION N O.03/2018 DATED 11.7.2018 I.E. RS.20 LAKHS, HENCE, THE APPEAL OF TH E REVENUE IS NOT MA NO.59/RJT/2019 WITH ITA 2 MAINTAINABLE. HOWEVER, THE TAX EFFECT INVOLVED ON THE ISSUES APPEALED WAS MORE THAN RS.20 LAKHS, AND HENCE, THIS MISTAKE REQU IRES TO BE RECTIFIED AND THE APPEAL OF THE REVENUE MAY BE RECALLED AND DECIDED O N MERIT. 3. AFTER GOING THROUGH THE PLEADINGS OF THE REVENUE IN THE MA, WE FIND THAT THE ITAT IN SPECIAL DRIVE TO DISPOSE OF CASES WHERE TAX EFFECT IN THE APPEALS FILED BY THE REVENUE IS BELOW RS.20 LAKHS A S PER CBDT CIRCULAR NO.3 OF 2018 DATED 11.7.2018, THE TRIBUNAL HAD DISPOSED OF AS MANY AS 181 APPEALS VIDE ORDER DATED 30.7.2018 IMPUGNED BY THE REVENUE. IN THIS BUNCH OF APPEALS ALSO INCLUDED THE PRESENT APPEAL, THOUGH TA X EFFECT INVOLVED THEREIN IS RS.20,49,003/- AS WORKED OUT BY THE REVENUE AND STA TED IN THE MA. THIS IS DUE TO OVERSIGHT AND REQUIRES RECTIFICATION. THERE FORE, WE RECALL THE IMPUGNED ORDER DATED 30.7.2018 QUA ITA NO.1370/RJT/2010 AND PROCEED TO DISPOSE OF THIS WITH THE CONSENT OF BOTH THE PARTIES. ITA NO.1370/RJT/2010 ASSTT.YEAR 2007-08 4. THE LD.COUNSEL FOR THE ASSESSEE AT OUTSET SUBMIT TED THAT ADMITTEDLY THE TAX EFFECT IN THE APPEAL OF THE REVENUE IS AROUND R S.20,49,009/-, AND THEREFORE, THE APPEAL OF THE REVENUE IS OTHERWISE A LSO HIT BY RECENT CBDT INSTRUCTION NO.17 OF 2019, BY WHICH THE CBDT HAS RE VISED MONETARY LIMIT TO RS.50 LAKHS AND PROHIBITED THE REVENUE FROM FILING APPEAL IN THE TRIBUNAL WHERE TAX EFFECT IS BELOW RS.50 LAKHS, AND ACCORDIN GLY, THE APPEAL OF THE REVENUE IS LIABLE TO BE DISMISSED IN LIMINE . THE LD.DR HAS NOT DISPUTED THIS FACTUAL POSITION. 5. ON DUE CONSIDERATION OF THE FACTS AND CIRCUMSTAN CES, WE FIND THAT THE CBDT IS ISSUING INSTRUCTION FROM TIME TO TIME BY RE VISING THRESHOLD MONETARY LIMIT FOR FILING APPEAL BEFORE THE TRIBUNAL BY THE DEPARTMENT. NOW MONETARY LIMIT FOR FILING APPEAL BY THE DEPARTMENT BEFORE TH E TRIBUNAL, HAS BEEN RAISED MA NO.59/RJT/2019 WITH ITA 3 TO RS.50 LAKHS, AS AGAINST RS.20 LAKHS WHEN THE APP EAL OF THE REVENUE WAS DISMISSED. THIS INSTRUCTION OF THE CBDT IS APPLICA BLE TO THE PENDING CASES ALSO. ADMITTEDLY IN THE PRESENT APPEAL, TAX EFFECT IS MUCH BELOW RS.50 LAKHS. THUS, EVEN THOUGH THE APPEAL OF THE REVENUE IS REST ORED TO ITS ORIGINAL NUMBER, IT IS AGAIN DISMISSED BY APPLYING THE NEW C BDT INSTRUCTION NO.17 OF 2019 WHICH REVISED THE MONETARY LIMIT TO RS.50 LAKH S FOR FILING APPEAL BEFORE THE TRIBUNAL. THEREFORE, APPEAL OF THE REVENUE STA NDS DISMISSED. 6. IN THE RESULT, REVENUES MISC. APPLICATION IS AL LOWED AND APPEAL IS DISMISSED DUE TO LOW TAX EFFECT. ORDER PRONOUNCED IN THE COURT ON 22 ND JULY, 2021 AT AHMEDABAD. S D / - (PRADIP KUMAR KEDIA) ACCOUNTANT MEMBER S D / - (RAJPAL YADAV) VICE-PRESIDENT