The ACIT, Circle-1(1)(2), Vadodara V. Shri Amit Gopal Jalan, Baroda

MA 80/AHD/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6974 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-08-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 01-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: LALIT JAIN
• Keywords: Tax effect

Judgement Text

- , - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER MISC. APPLICATION NO.80/AHD/2017 IN ./ ITA NO.1648/AHD/2012 / ASSTT. YEAR: 2009-10 ACIT, CIR.1(1)(2) VADODARA. VS. SHRI AMIT GOPAL JALAN 7, SANDALWOOD SOCIETY RACE COURSE VADODARA 390 007. PAN : AAPPJ 3700 Q. ( APPLICANT ) (RESPONDENT) REVENUE BY : SHRI LALIT JAIN, SR.DR ASSESSEE BY : NONE ! '#$ % &' / DATE OF HEARING : 03/08/2018 ()* % &' / DATE OF PRONOUNCEMENT: 03/08/2018 +, / O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: PRESENT MISC. APPLICATION IS DIRECTED AT THE INSTAN CE OF THE REVENUE PLEADING THEREIN THAT APPEAL OF THE REVENUE BEARING NO.1648/AHD/2012 WAS DISMISSED BY THE TRIBUNAL ON A CCOUNT OF LOW TAX EFFECT INVOLVED IN IT. 2. IT HAS BEEN POINTED OUT THAT BY VIRTUE OF RELIEF GIVEN BY THE LD.CIT(A) TAX EFFECT IN THE APPEAL OF THE REVENUE I S RS.10,27,231/- WHICH IS MORE THAN THE LIMIT PRESCRIBED IN CIRCULAR NO.21 OF 2015. DURING THE COURSE OF HEARING, WE HAVE CONFRONTED TH E LD.DR THAT MA NO.80/AHD/2017 2 RECENTLY, CBDT ENHANCED THE MONETARY LIMIT FOR FILIN G APPEAL AGAINST ORDER OF THE LD.CIT(A) BEFORE THE TRIBUNAL. IF WE RESTORE THIS APPEAL, ON ACCOUNT OF EXCEEDING LIMIT PRESCRIB ED IN THE OLD CBDT CIRCULAR, THEN IT WILL AGAIN BE DISMISSED BY AP PLYING NEW CIRCULAR I.E. CIRCULAR NO.3 OF 2018. THEREFORE, NO FRUITFUL PURPOSE WILL BE SERVED IF THIS APPEAL IS RESTORED FOR FRESH ADJUDICATION, AS IT BECOMES REDUNDANT. ACCORDINGLY, MA OF THE REVENUE STANDS DISMISSED. 3. IN THE RESULT, MA OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 3 RD AUGUST, 2018. SD/- SD/- (WASEEM AHMED) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER