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Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD
Before: SHRI PRADIP KUMAR KEDIA & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR
आदेश/O R D E R PER BENCH:
The present bunch of appeals is directed at the instance of the Revenue against different orders of the learned CIT(A). These appeals have been taken up for out-of-turn hearing, because, on verification of CO. No. 06/Ahd/2017 & 17 Ors. - 2 - record, it revealed that tax effect involved in all these appeals individually, by virtue of relief granted by the CIT(A) is less than Rs.50 Lakhs, and therefore, in view of the CBDT Instruction bearing no.17/2019 dated 08/08/2019, these appeals are not maintainable before the Tribunal. Co-ordinate Bench of ITAT Tribunal, Ahmedabad has considered this aspect in the case of ACIT vs. Smt. Florence V. Parmar, in order dated 21.08.2019. The Tribunal has passed the following order on this issue:
आयकर अपील�य अ�धकरण, अहमदाबाद �यायपीठ ‘A’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 1794/Ahd/2013 (�नधा�रण वष� / Assessment Year : 2009-10)
The Assistant बनाम/ Smt. Florence V. Parmar Commissioner of Income 42, Sundarmnagar Society, Vs. Tax Vasna Road, Baroda - Circle – 2(1), 2nd Floor, 390020 Aayakar Bhavan, Race Course Circle, Baroda �थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AHKPP5892L .. (अपीलाथ� /Appellant) (��यथ� / Respondent)
Shri S. K. Dev, Sr.D.R. अपीलाथ� ओर से /Appellant by : ��यथ� क� ओर से / Smt. Urvashi Sodhan, A.R. Respondent by : सुनवाई क� तार�ख / Date of 21/08/2019 Hearing घोषणा क� तार�ख /Date of 21/08/2019 Pronouncement आदेश/O R D E R CO. No. 06/Ahd/2017 & 17 Ors. - 3 -
PER PRADIP KUMAR KEDIA - AM:
The captioned appeal has been filed at the instance of the Revenue against the order of the Commissioner of Income Tax (Appeals), Baroda (‘CIT(A)’ in short), dated 30.03.2013 arising in the assessment order dated 23.12.2011 passed by the Assessing Officer (AO) under s. 143(3) of the Income Tax Act, 1961 (the Act) concerning AY 2009-10.
2. The grounds of appeal raised by the Revenue read as under:-
“1. On the facts and circumstances of the case and in law, the ld.CIT(Appeals) erred in directing the Assessing Officer to allow exemption u/s.10A amounting to Rs.99,33,000/- by exercising undue jurisdictional powers by entertaining appeal against the assessment order u/s. 143(3) of the Act passed in pursuant to directions of the CIT in the case of the assessee for the assessment year 2007-08 vide order u/s. 263 of the Act.
2. On the facts and circumstances of the case and in law, the ld.CIT(Appeals) erred in admitting additional evidence without appreciating that these evidence were not furnished by the assessee either before the Assessing Officer during the assessment proceedings or before the CIT during the course of proceedings u/s. 263 of the Act.
3. The ld.CIT(A) substantially erred in ignoring the submissions of the assessee under oath during the course of survey proceedings, submissions made during the course of assessment proceedings and proceedings u/s. 263 of the Act, but admitting the report of M/s. Manan Thakkar Associates, which is not only irrelevant to the issue involved but has no evidentiary value.”
3. At the time of hearing, it was submitted by the Ld.AR for the assessee that the appeal filed by the Revenue is hit by recently issued CBDT Circular No.17 of 2019 dated 08/08/2019 revising the previous thresholds pertaining to tax effects. It is inter alia noticed that the CBDT vide Instruction No. F. No. 279/Misc/M-93/2018-ITJ dt. 20/08/2019 has observed that Circular No.17/2019 dated 08/08/2019 relating to enhancement of monetary limits is also applicable to all pending appeals. As per aforesaid Circular read with instruction, all pending appeals filed by Revenue are liable to be dismissed as a measure for reducing litigation where the tax effect does not exceed the prescribed monetary limit which is now revised at Rs.50 Lakhs. In the instant case, the tax effect on the disputed issues raised by the Revenue is stated to be not exceeding Rs.50 lakhs and therefore appeal of the Revenue is required to be dismissed in limine.
The Learned DR for the Revenue fairly admitted the applicability of the CBDT Circular No. 17 of 2019. Accordingly, appeal of the Revenue is dismissed as not maintainable. However, it CO. No. 06/Ahd/2017 & 17 Ors. - 4 - will be open to the Revenue to seek restoration of its appeal on showing inapplicability of the aforesaid CBDT Circular in any manner.
In the result, the appeal of the Revenue is dismissed.
This Order pronounced in Open Court on 21/08/2019
Sd/- Sd/- (MADHUMITA ROY) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad: Dated 21/08/2019
In parity with the order of the co-ordinate bench of Tribunal cited supra, we also dismiss all these appeals before us in the same term as laid down by the Tribunal in the above order. In view of the above, all the appeals and respective cross objections, if any, are dismissed.
In the result, all the appeals of the Revenue and respective Cos. Of the assessee are dismissed.
This Order pronounced in Open Court on 28/08/2019
Sd/- Sd/- (MAHAVIR PRASAD) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad: Dated 28/08/2019 TANMAY TRUE COPY आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. राज�व / Revenue 2. आवेदक / Assessee 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त- अपील / CIT (A) 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाइल / Guard file. By order/आदेश से,
उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद । CO. No. 06/Ahd/2017 & 17 Ors. - 5 -
ANNEXURE
INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH, AHMEDABAD List of Departmental appeals with tax effect less than 50 lakhs
Sr. A.Y. Appeal No. Name of Appellant Name of Respondent No. ITA ITO Ward-2(2)(2), Girish P Patel, 2012-13 1 2886/Ahd/2016 Ahmedabad Ahmedabad Girish P Patel, ITO Ward-2(2)(2), 2012-13 2 CO 6/Ahd/2017 Ahmedabad Ahmedabad ITA ACIT, Circle-2(1)(1), 2012-13 3 Vijay A. Patel 2334/Ahd/2017 Ahmedabad ACIT, Circle-2(1)(1), 2012-13 4 CO 21/Ahd/2019 Vijay A. Patel Ahmedabad M/s. Kichen Express 2010-11 ITA ACIT Circle-2(1)(2), 5 Overseas Ltd. 1331/Ahd/2017 Ahmedabad Ahmedabad ITA DCIT, Cir-1(1), Narendrakumar M. Patel, 2012-13 6 1452/Ahd/2016 Vadodara Vadodara ITA ITO Wd-1(2), Smt. Liz Hemangbhai 2008-09 7 2898/Ahd/2016 Ahmedabad Bhatt ITA ITO Wd-5(1)(2), Shri Bhagwatbhai Jitubhai 2011-12 8 2478/Ahd/2016 Ahmedabad Chavda DCIT Cir-4(1)(1), Safal Construction Pvt. 2013-14 9 ITA 515/Ahd/2017 Ahmedabad Ltd. ITA DCIT Mehsana Cir, Applo Earthmovers Ltd, 2014-15 10 2270/Ahd/2017 Mehsana Mehsana ITA DCIT Mehsana Cir, Denis Chem Lab Ltd, 2014-15 11 2269/Ahd/2017 Mehsana Gandhinagar ITA ITO, Wd-4(2)(2), Shri Kirtikumar 2012-13 12 1982/Ahd/2016 Ahmedabad Becherbhai Gamara ITA ITO, Wd-4(2)(5), Shri Vishnubhai 2012-13 13 1984/Ahd/2016 Ahmedabad Becherbhai Gamara ITA ITO, Wd-4(2), Shri Manojkumar 2012-13 14 1985/Ahd/2016 Ahmedabad Becherbhai Gamara ITO, Wd-4(1)(3), Shree Hari Graphics P 2010-11 15 ITA 461/Ahd/2015 Ahmedabad Ltd. IT(SS)A ACIT Cent 1(2), Pupesh B Patel l/h of Late 2009-10 16 281/Ahd/2016 Ahmedabad Kusumben B Patel, Kalol ITA Doshi Accounting 2007-08 17 DY Cir (1), Vadodara 1254/Ahd/2015 Services P Ltd. Vadodara ITA 2011-12 18 ITO, Wd-1, Godhara Farida S Piplodwala 2863/Ahd/2015 ITO Wd 8(1), Tiger Surgical Disposable 2008-09 19 ITA 299/Ahd/2014 Ahmedabad P Ltd.