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Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH,
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 record, it revealed that tax effect involved in all these appeals
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individually, by virtue of relief granted by the CIT(A) is less than Rs.20 Lakhs, and therefore, in view of the CBDT Instruction bearing no.03/2018 dated 11/07/2018, these appeals are not maintainable before the Tribunal. Co-ordinate Bench of ITAT Tribunal, Ahmedabad has considered this aspect in the case of ITO vs. Shri Jayantibhai K. Patel, in ITA No. 01/Ahd/2017, order dated 16.07.2018. The Tribunal has passed the following order on this issue:
आयकर अपील�य अ�धकरण, अहमदाबाद �यायपीठ ‘SMC’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER
आयकर अपील सं./I.T.A. No. 01/Ahd/2017 (�नधा�रण वष� / Assessment Year : 2008-09)
The Income-tax Officer, Shri Jayantibhai बनाम/ Sabarkantha Ward-3, Karsanbhai Patel, Vs. Himatnagar, Dist: At & Post: Jamla, Taluka: Sabarkantha - 383001 Himatnagar, Dist. Sabarkantha - 383001 �थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ALTPP8906C .. (अपीलाथ� /Appellant) (��यथ� / Respondent)
Shri R. P. Maurya, Sr. D.R. अपीलाथ� ओर से /Appellant by : ��यथ� क� ओर से / None Respondent by :
सुनवाई क� तार�ख / Date of 16/07/2018 Hearing घोषणा क� तार�ख /Date of 16/07/2018 Pronouncement
आदेश/O R D E R
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PER PRADIP KUMAR KEDIA - AM:
The captioned appeal has been filed at the instance of the Revenue against the order of the CIT(A)-2, Ahmedabad (‘CIT(A)’ in short), dated 03.10.2016 arising in the assessment order dated 16.12.2015 passed by the Assessing Officer (AO) under s. 144 r.w.s. 147 of the Income Tax Act, 1961 (the Act) concerning assessment year 2012-13.
The grounds of appeal raised by the Revenue reads as under:- “1. The Ld. CIT(A) has erred in law and on facts by confirming Rs.4,99,284/- as against the total disallowance made by AO of Rs.31,14,757/- (Diesel expenses Rs.24,77,365 interest on vehicle loan of Rs.1,61,136/- and vehicle repairing expenses of Rs.4,76,256). 2. The Ld. CIT(A) has erred in law and on facts by deleting disallowance u/s.41(1) of the Act on vehicle loan liability of Rs.7,23,444/-.”
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.3 of 2018 dated 11/07/2018 revising the previous thresholds pertaining to tax effects. As per aforesaid Circular, 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.20 Lakhs. In the instant case, the tax effect on the disputed issues raised by the Revenue is stated to be not exceeding Rs.20 lakhs and therefore appeal of the Revenue is required to be dismissed in limine.
The Ld.DR for the Revenue fairly admitted the applicability of the CBDT Circular No. 3 of 2018. Accordingly, appeal of the Revenue is dismissed as not maintainable. However, it 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 16/07/2018
Sd/- Sd/- (RAJPAL YADAV) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad: Dated 16/07/2018
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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 are dismissed.
This Order pronounced in Open Court on 30/07/2018
Sd/- Sd/- (MAHAVIR PRASAD) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER True Copy ACCOUNTANT MEMBER Ahmedabad: Dated 30 /07/2018
Rajesh 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 ।
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ANNEXURE
INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD “D” BENCH List of Departmental appeals with tax effect less than 20 lakhs
Sr. Appeal No. Name of Appellant Name of Respondent A.Y. No. 1 ITA 1282/Ahd/2018 DCIT, Cent.Cir.2(3), M/s.Ratnamani Metals & 2014-15 Ahmedabad Tubes Ltd. 2 2010-11 ITSSA 218/Ahd/2018 DCIT, Cent.Cir.3, M/s.Bharat Typres Vadodara Gujarat P.Ltd. 3 2009-10 ITSSA 198/Ahd/2018 DCIT, Cent.Cir.3, Smt.Pragnaben K. Patel Vadodara 4 ITA 1460/Ahd/2018 The DCIT, Cent.Cir.1, M/s.Sankalp 2010-11 Baroda Construction 5 2013-14 ITA 1082/Ahd/2018 The ACIT, Cir.4(1)(2), M/s.Varia Engineering Ahmedabad P.Ltd. 6 2012-13 ITA 1479/Ahd/2018 JCIT(OSD), Cen.Cir.2, M/s.Mission Vadodara Corporatoin 7 ITA 1480/Ahd/2018 JCIT(OSD), Cen.Cir.2, M/s.Mission 2013-14 Vadodara Corporatoin 8 ITSSA 216/Ahd/2018 JCIT(OSD), Cen.Cir.2, Smt.Maltiben B. Parikh 2010-11 Vadodara 9 Smt.Maltiben B. Parikh 2008-09 ITSSA 215/Ahd/2018 JCIT(OSD), Cen.Cir.2, Vadodara 10 ITA 1232/Ahd/2017 DCIT,Cir.2(1)(1), M/s.Transpek 2003-04 Ahmedabad IndustryLtd. 11 ITA/1233/Ahd/2017 DCIT,Cir.2(1)(1), M/s.Transpek 2004-05 Baroda IndustryLtd. 12 2014-15 ITA/2934/Ahd/2017 ITO,Sabarkantha M/s.Reliance Pulses Ward-3,Himatnagar 13 ITA/2922/Ahd/2017 ITO,Ward- Vinny Overseas P.Ltd. 2012-13 4(1)(4),Ahmedabad 14 ITA/2923/Ahd/2017 ITO,Ward- Vinny Overseas P.Ltd. 2013-14 4(1)(4),Ahmedabad 15 ITA/1238/Ahd/2017 2013-14 DCIT,Cir.4(1)(2),Ahm M/s.Vimalachal Print & Pack P.Ltd. edabad 16 2010-11 ITA/1229/Ahd/2017 ACIT,Cir.1(1)(2),Baro M/s.Farmson da Pharmaceuticals Gujarat P.Ltd. 17 2008-09 ITSS/230/Ahd/2017 DCIT,Cent.Cir.3,Vado Shri Hiren C. dara Panchmatiya, Baroda 18 2009-10 ITSS/231/Ahd/2017 DCIT,Cent.Cir.3,Vado Shri Hiren C. dara Panchmatiya, Baroda
(MAHAVIR PRASAD) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER
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19 2010-11 ITSS/232/Ahd/2017 DCIT,Cent.Cir.3,Vadod Shri Hiren C. ara Panchmatiya, Baroda 20 ITSS/233/Ahd/2017 DCIT,Cent.Cir.3,Vadod Shri Hiren C. 2011-12 ara Panchmatiya, Baroda 21 ITSS/234/Ahd/2017 DCIT,Cent.Cir.3,Vadod Shri Hiren C. 2012-13 ara Panchmatiya, Baroda 22 2013-14 ITSS/235/Ahd/2017 DCIT,Cent.Cir.3,Vadod Shri Hiren C. ara Panchmatiya, Baroda 23 ITA/1817/Ahd/2017 ITO,Ward- M/s.High Volt Power & 2010-11 2(1)(3),Ahmedabad Control Systems P.Ltd. 24 ITA/1595/Ahd/2017 ITO,Ward-1,Anand Shri Atul K. Agrawal, 2009-10 Anand 25 2010-11 ITA/1818/Ahd/2017 ITO,Ward- M/s.Leesa Securities 2(1)(3),Ahmedabad P.Ltd. 26 ITA/1018/Ahd/2017 ITO(Exemption),Ward The Gujarat Institute of 2007-08 -2 ,Ahmedabad Hsg. & Estate Developers 27 2009-10 ITA/1020/Ahd/2017 ITO(Exemption),Ward The Gujarat Institute of -2 ,Ahmedabad Hsg. & Estate Developers 28 ITA/1204/Ahd/2017 DCIT,Cir.5(2),Ahmeda M/s.Arunbhai M. Jhaveri 2007-08 bad 29 2011-12 ITA/1083/Ahd/2017 DCIT,Cir.2(2),Ahmeda Shri Jagdishchandra bad Bhialal Patel 30 2008-09 ITA/1067/Ahd/2017 ITO,Ward- Smt.Kajal Atull Singh, 2(2)(2),Ahmedabad Ahmedabad 31 ITA/1172/Ahd/2017 DCIT,Cir.(7)(2),Ahme M/s.Pacific Industries 2014-15 dabad 32 ITA/1837/Ahd/2017 DCIT,Cir.1(1)(2),Ahm M/s.Adani Gas Ltd. 2014-15 edabad 33 2013-14 ITA/1548/Ahd/2017 ITO(Exemption),Ward Late Lal Bahadur Shastri -1,Ahmedabad Smruti Education Trust 34 2013-14 ITA/1833/Ahd/2017 DCIT,Cir.1(1)(1),Ahm Baheti Metal & Ferro edabad Alloys Ltd. 35 ITA 2358/Ahd/2016 DCIT, Circle-4(1)(1), M/s. Sadbhav 2011-12 Ahmedabad Engineering Ltd 36 2013-14 ITA 2359/Ahd/2016 DCIT, Circle-4(1)(1), M/s. Sadbhav Ahmedabad Engineering Ltd 37 2003-04 ITA 2919/Ahd/2012 ACIT, Circle-5, Rajkamal Builders Infra. Ahmedabad Pvt Ltd 38 ITA 1251/Ahd/2018 ACIT, Circle-5(2), Shantaben Karsanbhai 1984-85 Ahmedabad Patel 39 ITA 2143/AHD/2017 ACIT, Circle-2(1)(2), Krone Finstock Pvt. Ltd. 2014-15 Ahmedabad Ahmedabad 40 ITA 2150/AHD/2017 2013-14 ITO,Ward-1(1)(2), M/s.Anil Technoplus Ahmedabad Ltd., Ahmedabad
(MAHAVIR PRASAD) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER
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41 ITA 2145/AHD/2017 2010-11 ACIT, Circle-2(1)(2), Hinduja Exports Pvt. Ahmedabad Ltd.(merged with Milestone Tradelink Pvt. Ltd., Ahmedabad) 42 ITA 1828/AHD/2017 2007-08 ACIT, Circle-2(1)(2), M/s. Grace Casting Ltd., Ahmedabad Ahmedabad 43 ITA 2012/AHD/2017 2010-11 ACIT, Circle-2(1)(2), M/s.Radiant Hitech Baroda Engg. Pvt. Ltd., Vadodara 44 ITA 2207/AHD/2017 ITO,Ward-7(1)(4), Shri Arvindbhai P. 2011-12 Ahmedabad Patel, Ahmedabad 45 ITA 2374/AHD/2017 ITO, Ward-2, Harshad Mafatbhai 2009-10 Patel Gandhinagar 46 ITA 2373/AHD/2017 2009-10 ITO, Ward-2, Shri Bharat Mafatbhai Gandhinagar Patel 47 ITA 1893/AHD/2017 2012-13 ITO, Ward-3(2)(9), Shri Rajendra Jasubhai Ahmedabad Patel, Ahmedabad 48 ITA 2262/AHD/2017 2014-15 ACIT, Circle-2(1)(2), M/s.Mahadev Pulses Ahmedabad Pvt. Ltd., Ahmedabad 49 ITA 2255/AHD/2017 ITO, Ward-1(1)(3), M/s.Balkrishan Textile 2013-14 Ahmedabad Pvt. Ltd., Ahmedabad 50 ITA 2209/AHD/2017 DCIT, Circle-1(1)(1), Adani Mining Pvt. Ltd. 2011-12 Ahmedabad 51 ITA 1915/AHD/2017 ITO, Ward-3(3)(3), ITO, Ward-3(3)(3), 2014-15 Ahmedabad Ahmedabad 52 ITA 1830/AHD/2017 2009-10 ACIT,Circle-2(1)(1), HEC Infra Projects Ltd. Ahmedabad 53 ITA 1872/AHD/2017 01/04/95 to ACIT, Circle-1(1)(1), M/s.Alfrez Pvt. Ltd., Vadodara Baroda 22/01/02 54 ITA 1975/AHD/2017 DCIT, Gandhinagar Gujarat Info Petro Ltd. 2014-15 Circle, Gandhinagar 55 ITA 1824/AHD/2017 ACIT,Circle-2(1)(1), Indo Colchem Pvt. Ltd., 2011-12 Ahmedabad Ahmedabad 56 ITA 1829/AHD/2017 ACIT,Circle-2(1)(1), M/s.Grace Casting Ltd., 2008-09 Ahmedabad Ahmedabad 57 ITA 2206/AHD/2017 ITO,Ward-7(1)(5) Shri Rajesh Bajaj, 2013-14 Ahmedabad Ahmedabad 58 ITA 1848/AHD/2017 DCIT, Gandhinagar Gujarat Power 2013-14 Range, Gandhinagar Corporation Ltd., Ahmedabad 59 ITA 2032/AHD/2017 ACIT,Circle-1(1)(1), Ambalal Sarabhai 1984-85 Vadodara Enterprises Ltd., Vadodara
(MAHAVIR PRASAD) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER
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60 ITA 1970/AHD/2017 2013-14 DCIT,Cir-3(1)(2), M/s.Raviraj Foils Ltd. Ahmedabad Ahmedabad 61 ITA 2122/AHD/2017 ACIT,Circle-2(1)(1), Shri Manas Anilkumar 2007-08 Ahmedabad Jhanjaria, Ahmedabad 62 ITA 2212/AHD/2017 2013-14 ITO, Ward-3(1)(1), M/s.NKP Pharma Pvt. Ahmedabad Ltd., Ahmedabad
(MAHAVIR PRASAD) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER