The ITO, Ward-6(2), Surat V. Shri Jagdishbhai Thakershibhai Patel/Hapani, Surat

MA 63/AHD/2014

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3924 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 18-03-2016
• Assessment Year: 2001-2002
• Appeal Filed On: 25-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH
• Assessee Lawyers: M K PATEL
• Keywords: Retrospective amendment; Tax effect

Judgement Text

, D IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI RAJPAL YADAV, JUDICIAL MEMBER MISC. APPLICATION NO.63 AND 64/AHD/2014 IN ./ ITA NO.1963 AND 1964/AHD/2010 / ASSTT.YEAR: 2001-02 AND 2002-03] ITO, WARD - 6(2) SURAT. VS SHRI JAGDISHBHAI THAKERSHIBHAI PATEL 6/983, 2 ND FLOOR,GHIYA ST., MAHIDHARPURA SURAT. PAN : ABLPP 5566 G ( APPLICANT ) (RESPONDENT) REVENUE BY : SHRI DINESH SINGH, SR.DR ASSESSEE BY : SHRI M.K. PATEL, AR / DATE OF HEARING : 18/03/2016 / DATE OF PRONOUNCEMENT: 29/03/2016 *+/ O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: THE PRESENT TWO MISC. APPLICATIONS ARE DIRECTED AT THE INSTANCE OF THE REVENUE POINTING OUT APPARENT ERROR IN THE ORDE R DATED 12.7.2013 PASSED BY THE TRIBUNAL IN ITA NO.1963 & 1964/AHD/20 10 PERTAINING TO THE ASSTT.YEARS 001-02 AND 2002-03. 2. WITH THE ASSISTANCE OF THE LD. REPRESENTATIVES, WE HAVE GONE THROUGH THE RECORD CAREFULLY. WE FIND THAT THE AO HAS MADE AN ADDITION OF RS.10,90,183/- IN THE ASSTT.YEAR 2001-02 AND RS. 8,77,185/- IN THE ASSTT.YEAR 2002-03. WE FIND THAT ON 10.12.2015 THE CBDT HAS ISSUED INSTRUCTIONS BEARING NO. 21/2015 PROHIBITING ITS SU BORDINATE AUTHORITIES MA NO.63 AND 64/AHD/2014 2 FROM FILING OF THE APPEAL TO THE TRIBUNAL AGAINST T HE ORDER OF THE CIT(A) WHERE THE TAX EFFECT BY VIRTUE OF THE RELIEF GIVEN BY THE CIT(A) IS LESS THAN RS.10 LAKHS. THE INSTRUCTIONS HAVE BEEN MADE APPLICABLE WITH RETROSPECTIVE EFFECT, MEANING THEREBY, THESE INSTRU CTIONS ARE APPLICABLE ON PENDING APPEALS ALSO. SINCE THE ADDITION MADE B Y THE AO ARE OF RS.10,90,183/- AND RS.8,77,185/-, WHICH WERE DELETE D BY THE CIT(A), THE TAX EFFECT ON THE RELIEF GIVEN BY THE CIT(A) WO ULD BE LESS THAN RS.10 LAKHS. THEREFORE, EVEN IF WE ALLOW THESE MAS., AND RESTORE THE APPEALS TO THEIR ORIGINAL NUMBERS, THEN, THE APPEALS WOULD NOT BE MAINTAINABLE IN VIEW OF THE ABOVE CBDT CIRCULAR, AND THEY WILL B E DISMISSED DUE TO LOW TAX EFFECT. THEREFORE, WE DO NOT FIND ANY MERI T IN THE MAS FILED BY THE REVENUE. THEY ARE DISMISSED. 3. IN THE RESULT, THE MISC. APPLICATIONS OF THE REV ENUE ARE DISMISSED. ORDER PRONOUNCED IN THE COURT ON 29 TH MARCH, 2016 AT AHMEDABAD. SD/- SD/- (PRAMOD KUMAR) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 29/03/2016