M/S UNIDEEP FOOD PROCESSING (P) LTD vs. INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH

[2024:RJ-JP:9157-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 50/2020 Pr. Commissioner Of Income Tax-I, New Central Revenue Building, Statue Circle, Jaipur (Raj.) ----Appellant Versus Shri Surendra Kumar Patni, 421, Saraogi Mansion, M.i. Road, Jaipur ----Respondent Connected With D.B. Income Tax Appeal No. 84/2020 Pr. Commissioner Of Income Tax, Jaipur-2, Jaipur ----Appellant Versus Shri Piyush Swami, A-201, Kewal Marg, Shiv Nagar, Murlipura, Jaipur. ----Respondent D.B. Income Tax Appeal No. 48/2021 Pr. Commissioenr Of Income Tax, Udaipur. ----Appellant Versus Shri Manoj Rathi, B 213-214, Talwandi, Kota. ----Respondent D.B. Income Tax Appeal No. 76/2021 Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur. ----Appellant Versus Shri Manish Swami, A-201, Kewal Marg, Shiv Nagar, Murlipura, Jaipur Pan-Bbzps7619L ----Respondent For Appellant(s) : Mr. N.S. Bhati for Mr. Anuroop Singhi Mr. Sandeep Pathak Mr. Anurag Mathur for

[2024:RJ-JP:9157-DB] (2 of 3) [ITA-50/2020] Mr. Parinitto Jain For Respondent(s) : Mr. Siddharth Ranka (through VC) Mr. Rohan Chattar Mr. Sanjeev Kumar Singhal HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 21/02/2024 AVNEESH JHINGAN, J (Oral):- 1. These appeals are filed aggrieved of dismissal of appeal for assessment year 2014-2015 by the Income Tax Appellate Tribunal (for short ‘Tribunal’) on low tax effect and subsequent dismissal of the rectification application (hereinafter referred as ‘M.A.’). 2. Learned counsel for the respondents has raised a preliminary issue that appeal is not maintainable against the order passed in M.A. and relies upon the decision of M/s Mangalam Cement Limited Versus Union of India reported in (2015) SCC Online Raj 3492 and decision of Hon’ble Punjab & Haryana High Court in the case of CIT Vs. Saroop Tanneries Ltd. reported in (2015) 60 taxmann.com 305. 3. In view of the order passed by this Court today in D.B. Income Tax Appeal No. 90/2020 learned counsel for appellant seeks liberty to avail remedies to challenge the order passed in M.A. Further submits that the challenge in the appeal to dismissal of the appeal as well. 4. Heard learned counsel for the parties. Perused the pleadings. 5. The appeal was dismissed by the Tribunal without going on the merits, due to low tax effect and by relying upon the circular. The department filed an application for rectification raising an

[2024:RJ-JP:9157-DB] (3 of 3) [ITA-50/2020] issue that in the circular dated 06.09.2019 exceptions were carved out for an appeal to be filed before the Tribunal in spite of low tax effect. The Tribunal dismissed the M.A. relying upon its earlier decision and held that the circular dated 06.09.2019 shall not apply to the case in hand. 6. The grievance of the department is against the rejection of the M.A. The dismissal of appeal on tax effect would be consequential upon the applicability of circular dated 06.09.2019. No substantial question of law arises from order passed by Tribunal in appeal. 7. The appeal is disposed of with liberty to the appellants to avail remedies in accordance with law to challenge the order passed in M.A. and to make a prayer for consequential reliefs. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J Chandan/Himanshu—89,90,92 & 93 Whether Reportable- Yes/No