DCIT,CC-4(2), KOL. , Kolkata V. Nalini Bhaskaran, Kolkata

MA 86/KOL/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7973 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-04-2024
• Appeal Filed By: Department
• Order Result: PartlyAllowed
• Bench Allotted: A
• Assessment Year: 1999-2000
• Appeal Filed On: 06-11-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 113; 119

Judgement Text

M.A. Nos. 86 to 109/KOL/2023 (in ITA Nos. 556 to 579/KOL/2023) Nalini Bhaskaran & M.A. Nos. 110 to 120/KOL/2023 (in ITA Nos. 580 to 590/KOL/2023) Tharur Bhaskaran 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Girish Agrawal, Accountant Member M.A. Nos. 86 & 87/KOL/2023 (in I.T.A. Nos. 556 & 557/KOL/2023) Assessment Year: 1999-2000 & M.A. Nos. 88 & 89/KOL/2023 (in I.T.A. Nos. 558 & 559/KOL/2023) Assessment Year: 2000-2001 & M.A. Nos. 90 & 91/KOL/2023 (in I.T.A. Nos. 560 & 561/KOL/2023) Assessment Year: 2001-2002 & M.A. Nos. 92 to 94/KOL/2023 (in I.T.A. Nos. 562 to 564/KOL/2023) Assessment Year: 2002-03 to 2004-05 & M.A. Nos. 95 & 96/KOL/2023 (in I.T.A. Nos. 565 & 566/KOL/2023) Assessment Year: 2004-05 to 2005-06 & M.A. Nos. 97/KOL/2023 (in I.T.A. Nos. 567/KOL/2023) Assessment Year: 2005-2006 & M.A. Nos. 98 & 99/KOL/2023 (in I.T.A. Nos. 568 & 569/KOL/2023) Assessment Year: 2007-2008 & M.A. Nos. 100 & 101/KOL/2023 (in I.T.A. Nos. 570 & 571/KOL/2023) M.A. Nos. 86 to 109/KOL/2023 (in ITA Nos. 556 to 579/KOL/2023) Nalini Bhaskaran & M.A. Nos. 110 to 120/KOL/2023 (in ITA Nos. 580 to 590/KOL/2023) Tharur Bhaskaran 2 Assessment Year: 2008-2009 & M.A. Nos. 102 & 103/KOL/2023 (in I.T.A. Nos. 572 & 573/KOL/2023) Assessment Year: 2009-2010 & M.A. Nos. 104 & 105/KOL/2023 (in I.T.A. Nos. 574 & 575/KOL/2023) Assessment Year: 2010-2011 & M.A. Nos. 106 & 107/KOL/2023 (in I.T.A. Nos. 566 & 577/KOL/2023) Assessment Year: 2011-2012 & M.A. Nos. 108 & 109/KOL/2023 (in I.T.A. Nos. 578 & 579/KOL/2023) Assessment Year: 2013-2014 Deputy Commissioner of Income Tax,.....Applicant Central Circle-4(2), Kolkata, -Vs.- Nalini Bhaskaran,.................................... Respondent 16/2, Raja Santosh Road, New Alipore, Kolkata-700027 [PAN: ADSPB8802A] -A N D - M.A. Nos. 110 to 112/KOL/2023 (in I.T.A. Nos. 580 to 582/KOL/2023) Assessment Years: 1999-2000 to 2001-2002 & M.A. Nos. 113 & 114/KOL/2023 (in I.T.A. Nos. 583 & 584/KOL/2023) Assessment Years: 2004-2005 & 2005-2006 & M.A. Nos. 115 & 116/KOL/2023 (in I.T.A. Nos. 585 to 588/KOL/2023) M.A. Nos. 86 to 109/KOL/2023 (in ITA Nos. 556 to 579/KOL/2023) Nalini Bhaskaran & M.A. Nos. 110 to 120/KOL/2023 (in ITA Nos. 580 to 590/KOL/2023) Tharur Bhaskaran 3 Assessment Years: 2007-2008 to 2008-2009 & M.A. Nos. 117 & 118/KOL/2023 (in I.T.A. Nos. 587 & 588/KOL/2023) Assessment Years: 2009-2010 & 2011-2012 & M.A. Nos. 119 & 120/KOL/2023 (in I.T.A. Nos. 589 & 590/KOL/2023) Assessment Years: 2011-2012 & 2013-2014 Deputy Commissioner of Income Tax,.....Applicant Central Circle-4(2), Kolkata, -Vs.- Tharur Bhaskaran,.................................... Respondent 16/2, Raja Santosh Road, New Alipore, Kolkata-700027 [PAN: ADJPB0977D] Appearances by: Shri Aayush Kedia, A.R., appeared on behalf of the assessee Shri B.K. Singh, JCIT, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing : April 05, 2024 Date of pronouncing the order : April 05, 2024 O R D E R Per Girish Agrawal, Accountant Member:- Dissatisfied with the separate orders of ld. Commissioner of Income Tax (Appeals)-21, Kolkata, the appeals have been filed by the Revenue bearing ITA Nos. M.A. Nos. 86 to 109/KOL/2023 (in ITA Nos. 556 to 579/KOL/2023) Nalini Bhaskaran & M.A. Nos. 110 to 120/KOL/2023 (in ITA Nos. 580 to 590/KOL/2023) Tharur Bhaskaran 4 556 to 579/KOL/2023 in the case of Nalini Bhaskaran and ITA Nos. 580 to 590/KOL/2023 in the case of Tharur Bhaskaran. 2. The Registry has pointed out that all these appeals are time barred by 248 days. The Tribunal while hearing the appeals did not consider this objection at the threshold but observed that since the tax effect involved in these appeals individually is below Rs.50 lakhs and, therefore, these appeals are not maintainable. Vide its order dated 25 th July, 2023, these appeals have been dismissed by the Tribunal. While following CBDT Instruction No. 17 of 2019, the Tribunal has recorded a finding that unless tax effect in individual appeal is more than 50 lakhs, Revenue cannot challenge the impugned order of ld. CIT(Appeals) in appeal before the Tribunal. 3. After receipt of the orders of the Tribunal, Revenue has filed Miscellaneous Applications in each Assessment Year as well as in the case of each assessee. The Revenue has pleaded that in the Circular, Revenue has culled out certain category of cases on which the Circular of tax effect would not be applicable. Such exception has been provided in Serial No. 10 of the Circular, copy of Circular No. 3 of 2018 is placed on record. Similar conditions are M.A. Nos. 86 to 109/KOL/2023 (in ITA Nos. 556 to 579/KOL/2023) Nalini Bhaskaran & M.A. Nos. 110 to 120/KOL/2023 (in ITA Nos. 580 to 590/KOL/2023) Tharur Bhaskaran 5 available in Circular No. 17 of 2019, which has been relied upon by the Tribunal. The conditions mentioned in Serial No. 10 read as under:- “10. Adverse judgments relating to the following issues should be contested on merits notwithstanding that the tax effect entailed is less than the monetary limits specified in para 3 above or there is no tax effect: (a) Where the Constitutional validity of the provisions of an Act or Rule is under challenge, or (b) Where Board’s order, Notification, Instruction or Circular has been held to be illegal or ultra vires, or (c) Where Revenue Audit objection in the case has been accepted by the Department, or (d) Where the addition relates to undisclosed foreign assets/ bank accounts”. 4. Sub-clause (d) of Serial no. 10 would contemplate that where the addition relates to undisclosed foreign assets/Bank accounts, then appeal would be contested on merits instead of the dismissal on account of low tax effect. Therefore, the Tribunal has committed an apparent error by not taking into consideration this exception clause while disposing of the appeals. 5. In view of the above, we recall our order and restore the appeals to their original numbers. We make it clear that we have not condoned the delay in filing the appeals. M.A. Nos. 86 to 109/KOL/2023 (in ITA Nos. 556 to 579/KOL/2023) Nalini Bhaskaran & M.A. Nos. 110 to 120/KOL/2023 (in ITA Nos. 580 to 590/KOL/2023) Tharur Bhaskaran 6 It is yet to be debated in the fresh hearing and after condonation of delay, the appeals would be decided on merit. 6. With the above remarks, the appeals are restored to its original numbers. The Registry is directed to list all these appeals for hearing on 4 th June, 2024. Sd/- Sd/- (Rajpal Yadav) (Girish Agrawal) Vice-President (KZ) Accountant Member Kolkata, the 5 th day of April, 2024 Copies to :(1) Deputy Commissioner of Income Tax, Central Circle-4(2), Kolkata, (2) Nalini Bhaskaran, 16/2, Raja Santosh Road, New Alipore, Kolkata-700027 (3) Tharur Bhaskaran, 16/2, Raja Santosh Road, New Alipore, Kolkata-700027 (4) Commissioner of Income Tax (Appeals)-21, Kolkata; (5) The Departmental Representative (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.